Approaches to the Link between Intangible Capital and Value Creation: The Case of Moroccan Exporting Family-owned Businesses

Abstract:

A business expands and thrives through the creation of tangible and intangible values. The objective of our research is to focus on intangible resources and the concepts attached thereto. Emphasis will be put on the analysis of the role of these resources in the creation of value within businesses set up in a territory likely to be a source of competitive advantages. This is a case study of an exploratory nature, which focuses on exporting agri-food companies and aims at an in-depth analysis of the role of intangible resources, which we consider decisive in two businesses. Attachment to the territory is a common point between these two family-owned businesses. We start from the following central hypothesis: mobilized intangible resources (both human and those related to the territory) play a key role in the creation of value within exporting companies. It is clear from our observations that the strengths of the exporting companies under study are of an intangible nature, such as distinctive know-how, specific relationships with partners, etc.