Aligning Intangible Assets to Enterprise Strategy

The learning and growth perspective of the Balanced Scorecard highlights the role for aligning the organization's intangible assets to its strategy. The three components of intangible assets (human capital, information capital, and organization capital) must be aligned with the objectives for internal processes and integrated with each other. This chapter describes how the strategy map and Balanced Scorecard enable organizations to describe intangible assets, align and integrate intangible assets to strategy, and measure intangible assets and their alignment.