Perceiving the value of intangible assets in context

Perceptions of the intangible assets of worldwide organizations vary according to context. The sample population in the study discussed in this paper includes eight geographical regions, 16 types of industries, two types of operations, and three organization sizes. The study demonstrates that geographical region, industry sector and organization size are statistically significant factors that influence the weighting of intangible assets. This paper identifies the principal components that shape intellectual capital and the way it is characterized.