Monitoring intellectual capital: a case study of a large company during the recent economic crisis

Nowadays, companies and organizations are facing a deep economic crisis as a follow‐up of the financial crisis that started in 2007. This crisis has affected a great amount of markets and industries around the world. In this context, companies are challenging the way they allocate resources to investments, especially to intangibles. The present research considers this issue based on an empirical work carried out with a large company (called here Global A) and with reference to the cycle approach proposed by Åkerman. General conclusions are derived for how to approach intangibles (intellectual capital) in a downturn context.