The Drucker intangibles measurement system: An academic perspective
介绍并评估了德鲁克无形资产测量体系，该体系涵盖客户满意度、员工满意度、创新和企业社会绩效，适用于研究关系型资产、创新与财务绩效的复杂关系。
There is widespread agreement in the literature that intangible assets, particularly those of a relational nature, are key determinants of firm performance. Scholars also acknowledge that stakeholder relationships and innovation are inextricably connected. Conceptual support for these linkages is found in established management theories and evidence from empirical research. However, this research has been handicapped by various data limitations. The purpose of this study is to introduce and evaluate a new dataset that overcomes many of those limitations, allowing for a more comprehensive examination of the complex interplay of relationship-based assets, innovation, and financial performance. Based on this review, we conclude that the Drucker system of measuring customer satisfaction, employee satisfaction/engagement, innovation, and corporate social performance exhibits sufficient content and other types of validity to be suitable for academic research involving this set of intangibles.