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VE is cost oriented which is inappropriate for considering intangible aspects.
This may indicate that healthcare organisations in Saudi Arabia believe in the importance of considering intangible and tangible effects of using Cloud Computing.
Our study has included direct and indirect costs only, not considering intangible costs related to quality of life.
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First, brands are frequently considered intangible in nature.
This factor could be discussed through soft financial analysis which considers intangible aspects of Cloud Computing adoption decision [15].
The ECV estimates computed in this study thus provides a monetary value of what might be considered intangible benefits of giving patients what they want in terms of the mode of drug delivery.
From this perspective, organizational brand and reputation, for example, would be considered intangible assets, but not IC.
Furthermore, we did not consider intangible costs such as patients' greater satisfaction with the oral administration of rivaroxaban resulting in better drug compliance [ 42].
We only identified one review that considered intangible resources; it describes how social and intellectual capital are the two key resources developed by PCRNs [ 35].
This study examined whether analysts consider intangibles to be similar in economic value, regardless of the accounting treatment assigned to them.
In addition, the use of the tool showed the potential of reducing energy consumption and CO2 emission while considering the intangible criteria such as social acceptance and ease of implementation associated with each improvement strategy.
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