MANAGEMENT CONTROL OF INTANGIBLES

Júlio Paulo da Silva Martins ()
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Júlio Paulo da Silva Martins: Department of Management, School of Language and Administration of Gaia

Portuguese Journal of Management Studies, 2008, vol. XIII, issue 3, 307-325

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.

Keywords: Intangibles Control; Intellectual Capital Control; Intangibles Management. (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:pjm:journl:v:xiii:y:2008:i:3:p:307-325

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