This article attempts to contribute to the development of a positive theory on the management of intangibles by building a model that describes the process followed by business firms willing to implement a system for the management of intangibles. The study reveals that companies usually take three steps: the identification of critical intangibles related to value creation, the measurement of those intangibles by means of a set of indicators and, finally, the monitoring of intangible resources and activities.
Sánchez, P., Chaminade, C. and Olea, M. (2000), "Management of intangibles – An attempt to build a theory", Journal of Intellectual Capital, Vol. 1 No. 4, pp. 312-327. https://doi.org/10.1108/14691930010359225Download as .RIS
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