Abstract:

As a Knowledge Intensive Business Services, companies engaged in Commercial Archaeology in Spain, a business sector, little know and little studied around the boom in civil engineering and the building sector and, like them, has been affected by the economic crisis. The aim of his work is, through a systematic review of the literature, analyze different methods of recognition and measurement of intangible assets applicable to archeology companies, that could contribute to raising the value of this kind of companies, as a tool to achieve sustainable management of these companies.