It refers to the act of transforming financial to non-financial value or an intangible asset into a financial asset. Intangible asset management has largely focused on valuation of intangible assets like trying to assign a financial value to an asset such as reputation. The theme of value conversion also runs through social exchange theory and more classical views of exchange value.
It pertains to converting financial value into non-financial or intangible assets, such as managing the valuation of intangible assets like reputation. The theme of asset conversion is also prevalent in social exchange theory and traditional views on exchange value.