Acerca do Valor

Ao ler "The strategy map: guide to aligning intangible assets" de Kaplan e Norton e publicado na Strategy & Leadership, 2004, Vol. 32 Iss: 5 pp. 10 - 17.
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Fiquei a matutar nestes trechos:

"Creating value from intangible assets follows four principles
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(1) Value creation is indirect - improvements in intangible assets affect financial outcomes through chains of cause-and-effect relationships.
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(2) Value is contextual - the value of an intangible asset depends on its alignment with the strategy. For example, training employees in TQM and six sigma techniques has greater value for organizations following a low total cost strategy than for one following a product leadership and innovation strategy.
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(3) Value is potential - intangible assets, like employees trained in statistical quality control and root cause analysis, have potential value but not market value. Internal processes such as design, production, delivery, and customer service are required to transform the potential value of intangible assets into tangible value. If the internal processes are not directed at the customer value proposition or financial improvements, then the potential value of employee capabilities, and intangible assets in general, will not be realized.
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(4) Assets are bundled - the value from intangible assets arises when they are combined effectively with other assets, both tangible and intangible. ... Maximum value is created when all the organization's intangible assets are aligned with each other, with the organization's tangible assets, and with the strategy." 

Há aqui material que a service dominant logic agarraria anos depois. Por exemplo, recordar daqui:

"to adopt the view of not what resources are, but rather what they become. [Moi ici: O mesmo que escrever "Value is potential"] This is the essential nature of resources, and so we define them as anything, tangible or intangible, internal or external, operand or operant, that the actor can draw on for increased viability."

Relacionar "Value is contextual" com:

• "Transactions are replaced by interactions because contextual value creation cannot take place without interaction;" (aqui) 
• "Value is highly contextual." (aqui)

Interessante como Kaplan e Norton andavam à frente de muita gente que já então escrevia sobre valor.