Martins, Júlio Paulo da Silva2015-11-032015-11-032008Martins, Júlio Paulo da Silva (2008). "Management control of intangibles". Portuguese Journal of Management Studies, XIII(3):307-326http://hdl.handle.net/10400.5/10036This 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.engIntangibles ControlIntellectual Capital ControlIntangibles Managementjournal article