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Management Control Of Intangibles

Author

Listed:
  • Júlio Paulo da Silva Martins

    (Department of Management, School of Language and Administration of Gaia)

Abstract

This paper analyzes the importance of management control on the intangible elements considering its contribution for value creation. Some intangible evaluation models and methodologies are discussed, taking into consideration their utility. A new methodological framework that considers the objectives of management control as well as its applicability is presented.

Suggested Citation

  • Júlio Paulo da Silva Martins, 2008. "Management Control Of Intangibles," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 0(3), pages 307-325.
    • Handle: RePEc:pjm:journl:v:xiii:y:2008:i:3:p:307-325
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    File URL: https://ejms.iseg.ulisboa.pt/files/2008-Management_control_of_intangibles.pdf
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    References listed on IDEAS

    as
    1. Harvey, Michael G. & Lusch, Robert F., 1999. "Balancing the intellectual capital books: intangible liabilities," European Management Journal, Elsevier, vol. 17(1), pages 85-92, February.
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    3. Stephen R. Bond & Jason G. Cummins, 2000. "The Stock Market and Investment in the New Economy: Some Tangible Facts and Intangible Fictions," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 31(1), pages 61-124.
    4. Leonard I. Nakamura, 1999. "Intangibles: what put the new in the new economy?," Business Review, Federal Reserve Bank of Philadelphia, issue Jul, pages 3-16.
    5. Tiago Cardao‐Pito, 2012. "Intangible Flow Theory," American Journal of Economics and Sociology, Wiley Blackwell, vol. 71(2), pages 328-353, April.
    6. Bontis, Nick & Dragonetti, Nicola C. & Jacobsen, Kristine & Roos, Göran, 1999. "The knowledge toolbox:: A review of the tools available to measure and manage intangible resources," European Management Journal, Elsevier, vol. 17(4), pages 391-402, August.
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