Análisis de la organización de los intangibles en las empresas cotizadas de España

Zusammenfassung

Purpose: This article presents the results of an investigation whose main objective has been to know the status of the communication department and, more specifically, how the areas that deal with intangible assets of listed companies in Spain are distributed. Design / Methodology / Approach: For this objective, a review of national and international bibliographic sources has been carried out, as well as in-depth interviews with those responsible for these areas in organizations. Results: The results show an ideal organizational chart proposal to acknowledge the indicated place to establish those functions, as well as the main mistakes that are usually incurred. It ends by identifying the communication function as the one indicated to manage these resources, with the CCO leading the role, as well as a series of obstacles that prevent the consolidation of the imanagement of intangible assets within Spanish organizations. Limitations / Implications: This article provides visibility to the areas in charge of managing intangible assets and resources within large organizations, as well as their weight in corporate organization charts. However, there is still work to be done in small and medium-sized companies, which have very different resources and realities. Originality / Contribution: The role and structure of the people and departments in charge of managing intangible assets are analyzed not only from the literature review but also from the daily activities of companies, thus exploring their use in a precise and practical way.