Intangible Resources - a Categorial System of Knowledge and other Intangible Assets

There are several strands that cope with particular intangible resources, such as intangible assets, intellectual, human, and organisational capital, data and information, knowledge and capabilities. However, by now there are no attempts to define and identify all intangible resources systematically in one framework. In this paper, an exhaustive and exclusive categorial system of all intangible resources shall be generated. With such a categorial system we are in the position to identify and locate the uncountable number of ‘real world’ types of intangible resources more precisely and efficiently. Furthermore, with such an attempt it may become clearer how to cope with different types of intangible resources, how to gather, create, use, share and develop them more appropriately.