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Strategy Maps: Converting Intangible Assets into Tangible Outcomes by David P. Norton, Robert Kaplan

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C H A P T E R    S E V E N

ALIGNING INTANGIBLE ASSETS TO ENTERPRISE STRATEGY

WE DISCUSSED IN CHAPTER I how intangible assets have become decisive for sustainable value creation. The dictionary definition of intangible, “incapable of being realized or defined,” points to the difficulty that an organization has in managing these assets. How can it manage what can’t be defined?

The learning and growth perspective of the Balanced Scorecard highlights the role for aligning the organization’s intangible assets to its strategy (see Figure 7-1). This perspective contains the objectives and measures for three components of intangible assets essential for implementing any strategy:

  1. Human capital
  2. Information capital
  3. Organization capital

The objectives ...

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