A theoretical framework to companies value creation through a systematic review of intangibles’ management

The purpose of this article is to develop a theoretical framework that identifies the intangible aspects that can be managed and contribute to the value creation for organizations. The theoretical framework was developed based on a systematic review performed according to a protocol that proposes st...

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Bibliographic Details
Published in:	Evaluation and program planning Vol. 108; p. 102506
Main Authors:	Gerhardt, Vinícius Jaques, Siluk, Julio Cezar Mairesse, Baierle, Ismael Cristofer, Gaspary, João Francisco Pollo, Trevisol, Janyel, Freitas Michelin, Claudia de, Aviles, Norberto Arend
Format:	Journal Article
Language:	English
Published:	Elsevier Ltd 01-02-2025
Subjects:	Intangible aspects Intangible assets Management Theoretical framework Value creation Value creation Management Intangible aspects Intangible assets Theoretical framework
Online Access:	Get full text
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Summary:	The purpose of this article is to develop a theoretical framework that identifies the intangible aspects that can be managed and contribute to the value creation for organizations. The theoretical framework was developed based on a systematic review performed according to a protocol that proposes steps to identify the intangible aspects present in the scientific literature. Mendeley software assisted in organizing and reading the 3152 articles identified by the systematic review. The results of the article propose a classification of intangible aspects identified in levels that collaborate with the value creation in organizations. The first and main group being called FPVs, encompassing: reputation, innovation, performance, legitimacy, and knowledge. Strategically, the FPVs are subdivided into 15 CSFs, that cover the other 35 intangibles perceived in the studies, called Indicators and that can be managed. The results of the article provide theoretical and managerial implications and can be used by the academic community and by managers of industrial organizations. The results present reflections on how intangible aspects are present in research and the management of organizations. Furthermore, the literature review proves the importance of analyzing and monitoring intangible aspects nowadays.
ISSN:	0149-7189
DOI:	10.1016/j.evalprogplan.2024.102506