A framework of intangible valuation areas (FIVA): Aligning business strategy and intangible assets

@article{Green2005AFO,
  title={A framework of intangible valuation areas (FIVA): Aligning business strategy and intangible assets},
  author={Annie Green and Julie J. C. H. Ryan},
  journal={Journal of Intellectual Capital},
  year={2005},
  volume={6},
  pages={43-52}
}
Purpose – This study investigates the adequacy of existing intangible asset models and defines and codifies common principal valuation drivers of intangible assets for use in enterprise balanced scorecard valuation practices of information technology (IT) firms.Design/methodology/approach – Existing intangible asset balance scorecard valuation models and value chain models are evaluated to extract their value components and align them with performance‐based activities of the business enterprise… 

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