Intangible Assets and Internal Controls in Global Companies

Symphonya. Emerging Issues in Management, n. 2, 2010, pp. 39-51

13 Pages Posted: 25 Feb 2013

Abstract

The effectiveness of corporate governance processes on global markets entails the adoption of ramified internal control systems, and the adaptation of the variables that are significant to this end to respond to the evolution of surrounding conditions.

Analysis of the changes that have taken place in the main variables on which global companies concentrate their attention and their controls reveals, in particular, a growing need to evolve from the dominance of tangible components to a situation that takes intangible assets into due consideration. We refer to the corporate culture and the information system which represent both elements on which the effectiveness of governance processes is based and factors to be monitored with suitable internal control procedures.

Keywords: Corporate Governance, Internal Control, Intangible Assets, Global Competition

JEL Classification: M00

Suggested Citation

Salvioni, Daniela, Intangible Assets and Internal Controls in Global Companies. Symphonya. Emerging Issues in Management, n. 2, 2010, pp. 39-51, Available at SSRN: https://ssrn.com/abstract=2223570

Daniela Salvioni (Contact Author)

University of Brescia ( email )

Piazza del Mercato, 15
25122 Brescia
Italy

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
327
Abstract Views
1,796
rank
136,021
PlumX Metrics