Editorial: Management, valuation and controlling of intangibles

This issue edition is directed towards the recognition that nowadays for many industries and organisations intangibles play a key important, even dominant, role. However, despite this importance, there is still a lack of understanding as to how to manage, value or control such “resources”. Such a lack of understanding is found not only in the sphere of practical application and context, but also in conceptualising approaches as to management tools, valuation and controlling techniques. In this edition, we selected papers from across the globe, which span a range of fields and contexts relating to valuing intangibles.