Pasivos intangibles frente a activos intangiblesuna aproximación a nuevas formas de identificación y medición

Resumen

From the resource-based theory (Teece et al. 1997; Itami, 1987), in the last decade a lot of researches have been developed in the study of the knowledge - knowledge based view- (Amit and Shoemaker, 1993; Grant, 1996; Kogut and Zander, 1992) which postulated the skill of the enterprises to order to create and to use knowledge would have a great impact in the future competitiveness of the enterprises, from the base established by some authors as Nonaka and Takeuchi (1995), Spender (1996) or Davenport and Prusak (1998). A part of the studies of this research stream have focused on the effective use of that knowledge, acquiring the nomenclature of intellectual capital associated to the intangible assets (Edvinsson and Malone, 1997; Bontis, 1996; Roos et alt., 1997). The concept the intellectual or intangible capital is defined as the set of intangible assets of an organization that are not reflected in the traditional accounting forms but the market perceives that they generate value or they have potential of generating it in the future (Good Fields -Euroforum- 1998) and that they explain part of the differences between book value and market capitalization of the enterprises (Sveiby 1997 and Edvinsson 1997). But as the report of Meritum project (2001) indicates, it is necessary to know that not all the intangible ones are active into account. "There are elements which represent sources of destruction of future wealth that can be named intangible liabilities". From this point where the models of intangible capital are based on the financial statements, it exposes the need to define and to study the intangible liabilities as the source of the intangible assets for the enterprises. The background of this issue we find them in authors as Harvey and Lusch (1999) and Caddy (2000) who expose the need to take this concept into account in their works. So, the doctoral thesis is a proposal and a definition of the intangible liabilities as a co