How to estimate the value of open intangible assets?: An exploratory study

Abstract

Open innovation practices are widespread in the industry. The software sector, marked by the rise of open source, is a striking example. This paper presents the preliminary results of an exploratory research on estimating the value of open intangible assets. Our approach favors simplicity and relies on a partial automation of the evaluation. An evaluation structure, distinguishing the different forms of value involved in open intangible assets, particularly applicable to software, is provided as an illustration of the proposed approach.