Disclosure, recognition and importance of intangible assets as factors of business success

• Cardenas, Ana Sofía ^[2] ; García García, Francisco Javier ^[1] ; García Moreno, Jose Rolando ^[1]
  1. [1] Universidad Antonio Nariño

     Universidad Antonio Nariño

     Colombia

     
  2. [2] Programa de Contaduría Pública de la sede Duitama. Colombia.
• Localización: SCT Proceedings in Interdisciplinary Insights and Innovations, ISSN-e 3008-9085, Vol. 2, Nº. 0, 2024 (Ejemplar dedicado a: SCT Proceedings in Interdisciplinary Insights and Innovations), ISBN 978-9915-9875-4-5
• Idioma: inglés
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• Resumen

  • This research is conducted to highlight the importance of intangible assets within companies; thus, this document explores the relevance of intangible assets within firms in a context of increasing globalization and market competitiveness. These assets are identified as crucial for business success, with an emphasis on knowledge management, intellectual capital, and innovation. Using a descriptive methodology, the research relies on an extensive bibliographic review of intangible assets to consolidate common perspectives about their impact and management within organizations. The findings underscore the critical importance of proper management of intangibles, which not only enhances competitiveness but also facilitates long-term business sustainability. This study emphasizes that intangible assets, such as relational capital and innovation capability, are key differentiators that must be strategically integrated into business practices to foster a lasting competitive advantage