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Intellectual Capital as driver for controlling managers? performance. An innovative approach

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Listed:
  • Raffaele Trequattrini
  • Alessandra Lardo
  • Benedetta Cuozzo
  • Myriam Cano Rubio

Abstract

The purpose of the paper is to analyse how Intellectual Capital (IC) of contemporary companies can be used as management control tool, by proposing it as a driver for sport and financial performance from a value creation perspective. Through a quantitative method with an empirical application, the research investigates the football industry. The IC of professional football clubs has been identified in three components: the first team players, the brand and the right of qualification for the competition on sporting merit. The outcomes of the new model based on IC enhancement allow defining a new use of it as management control tool and a driver for clubs? managers, overcoming the traditional models of traditional objective functions, which do not consider the managers? role. Furthermore, the new objective function, defined by the research, allows managers to make strategic decisions finalized to achieve clubs success in compliance with ownership aims. Therefore, this study provides a control tool and a driver for managers? performance that can be used by company ownership.

Suggested Citation

  • Raffaele Trequattrini & Alessandra Lardo & Benedetta Cuozzo & Myriam Cano Rubio, 2017. "Intellectual Capital as driver for controlling managers? performance. An innovative approach," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 123-142.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2017-003008
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    1. Francesca Maria Cesaroni & Annalisa Sentuti, 2019. "Il cambiamento dei sistemi di controllo manageriale e il processo di successione nelle imprese familiari. Quali possibili relazioni?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 17-44.
    2. Rosa Lombardi & Simone Manfredi & Benedetta Cuozzo & Matteo Palmaccio, 2020. "The profitable relationship among corporate social responsibility and human resource management: A new sustainable key factor," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2657-2667, November.
    3. Raffaele Trequattrini & Alessandra Lardo & Benedetta Cuozzo & Alberto Manzari & Pavlo Brin, 2021. "The strength of weak rings: Teams performance measurement and management in sport," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 135-151.

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