Il ruolo delle risorse intangibili nella letteratura manageriale. Principali linee di ricerca e analisi future (The role of intangible resources in managerial literature. Main lines of research and future analysis)

  • Cinzia Dessì
  • Michela Floris


Purpose of the paper: This research aims to realize a literature review about intangible resources in managerial studies, in order to conceive an interpretive model.

Methodology: Narrative review.

Findings: Results show that a unique definition of intangible resources does not exist. In addition, findings underline the most used theories, the main streams of research and suggest avenues for future studies.

Limitations: Limitations depends on databases used.

Implications: Implications are twofold. We firstly contribute to the literature offering new research streams, and secondly the research helps practitioners identifying intangible resources that represent the core to pursue the competitive advantage.

Originality of the paper: This paper offers an in depth analysis of the managerial literature on intangible resources and draws the state of the art suggesting future perspectives of analysis. It covers a very large time span (1990-2017), it concentrates on contributions that have used “intangibles resources” as an “umbrella concept”, and it focus on the whole of managerial literature (i.e. not only financial or accounting).


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