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Does measuring intangibles for management purposes improve performance? A review of the evidence

Pages 261-272 | Published online: 04 Jan 2011

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Mohamed Omran, Ashraf Khallaf, Kimberly Gleason & Yasean Tahat. (2021) Non-financial performance measures disclosure, quality strategy, and organizational financial performance: a mediating model. Total Quality Management & Business Excellence 32:5-6, pages 652-675.
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Carla Curado & José Manica. (2010) Management control systems in Madeira island largest firms: Evidence on the balanced scorecard usage. Journal of Business Economics and Management 11:4, pages 652-670.
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AndrewW. Stark. (2008) Intangibles and research – an overview with a specific focus on the UK. Accounting and Business Research 38:3, pages 275-285.
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DouglasJ. Skinner. (2008) Accounting for intangibles – a critical review of policy recommendations. Accounting and Business Research 38:3, pages 191-204.
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Ömer ELLİBEŞ & Mualla AKÇADAĞ. (2023) Determining The Impact Of Green Distribution Activities On Perceived Business Performance: Kocaeli Logistics Enterprises ApplicationYeşil Dağıtım Faaliyetlerinin Algılanan İşletme Performansı Üzerindeki Etkisinin Belirlenmesi: Kocaeli Lojistik İşletmeleri Uygulaması. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi 24:4, pages 519-526.
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Claudio Roberto Silva Júnior, Paula Donaduzzi Rigo, Diuliane Thais Neu, Fabiana Aranda Machado, Vinícius Jaques Gerhardt & Julio Cezar Mairesse Siluk. (2023) Analyzing intangible assets' impact on electricity sector companies through balanced scorecard and life cycle stages. The Electricity Journal 36:7, pages 107317.
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李会爽. (2018) Present Condition and Direction of Intangibles Study by BSC -Case Study Using Strategy Map-. The Japanese Modern Association of Korea null:60, pages 321-344.
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Vijaya Murthy & Jan Mouritsen. (2011) The performance of intellectual capital. Accounting, Auditing & Accountability Journal 24:5, pages 622-646.
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P. Amadieu & J. L. Viviani. (2011) Intangible expenses: a solution to increase the French wine industry performance?. European Review of Agricultural Economics 38:2, pages 237-258.
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Josée St‐Pierre & Josée Audet. (2011) Intangible assets and performance. Journal of Intellectual Capital 12:2, pages 202-223.
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ELISABETH DEDMAN, SULAIMAN MOUSELLI, YUN SHEN & ANDREW W. STARK. (2009) Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy—Views From the U.K.. Abacus 45:3, pages 312-341.
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Nory Jones, Curtis Meadow & Miguel-Angel Sicilia. (2011) Measuring Intellectual Capital in Higher Education. Journal of Information & Knowledge Management 08:02, pages 113-136.
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Subhash Abhayawansa, Mark Aleksanyan & Suresh Cuganesan. (2017) Conceptualisation of Intellectual Capital in Analystss Narratives: A Performative View. SSRN Electronic Journal.
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