Management control of intangibles

Martins, Júlio Paulo da Silva

http://hdl.handle.net/10400.5/10036

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Authors

Martins, Júlio Paulo da Silva

Abstract(s)

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.