Typically, tangible resources are taken to refer to an organization‟s physical assets, such as building, facilities, people and financial resources; intangible assets in contrast are thought to be found in knowledge and human capital embodied in people and organizational systems, and include the legitimacy and cultural capital an organization holds in relation to its constituents and its broader environmental context (see, for example: Grant, 2005).
Pekarek, A. and Gahan, P. 2008. From Resource Mobilization to Strategic Capacity: Reconceptualizing Resources and Capabilities in Social Movement Theory
Work & Employment Rights Research Centre Research Report 07/08 September 2008 Monash University
see also tangible assets