Kaplan Robert S’s scientific contributions

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Publications (1)


Strategy Maps: Converting Intangible Assets Into Tangible Outcomes
  • Article

January 2004

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661 Reads

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2,720 Citations

Kaplan Robert S

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David P. Norton

Citations (1)


... Accordingly, the investment-based approach has been adopted, which is one of the most accepted approaches to measure IC (Forte et al., 2017;Goebel, 2015). Sales have also been considered as a proxy for RC, as they are representative of the company's market share and customer loyalty (Ferraro and Veltri, 2011;Iazzolino et al., 2018;Kaplan and Norton, 2004). In this way, the proposed model also overcomes limitations of previous studies that have relied on flawed approaches to IC measurement (Iazzolino and Laise, 2013;Marzo and Bonnini, 2023). ...

Reference:

Value relevance of intangibles: a comparative analysis between financial and non-financial sector firms listed on the Argentine capital market
Strategy Maps: Converting Intangible Assets Into Tangible Outcomes
  • Citing Article
  • January 2004