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Lopes, I. T. (2010). Towards a complementary intangibles reporting approach. Measuring Business Excellence. 14 (4), 24-34

I. T. Lopes,  "Towards a complementary intangibles reporting approach", in Measuring Business Excellence, vol. 14, no. 4, pp. 24-34, 2010

@article{lopes2010_1732202119435,
	author = "Lopes, I. T.",
	title = "Towards a complementary intangibles reporting approach",
	journal = "Measuring Business Excellence",
	year = "2010",
	volume = "14",
	number = "4",
	doi = "10.1108/13683041011093730",
	pages = "24-34",
	url = "http://www.emeraldinsight.com/doi/abs/10.1108/13683041011093730"
}

TY  - JOUR
TI  - Towards a complementary intangibles reporting approach
T2  - Measuring Business Excellence
VL  - 14
IS  - 4
AU  - Lopes, I. T.
PY  - 2010
SP  - 24-34
SN  - 1368-3047
DO  - 10.1108/13683041011093730
UR  - http://www.emeraldinsight.com/doi/abs/10.1108/13683041011093730
AB  - Purpose – The aggregation and exploitation of knowledge edges has settled the appearance of
multiple approaches that put intangibles as the most important key driver towards the strategic and
financial level achievements. This paper’s aim is to identify the intangibles recognized by the Portuguese
Airlines companies, their impact on the companies’ strategies and their inclusion in the internal
management reporting standards.
Design/methodology/approach – The research is based on the Portuguese civil aviation sector,
specifically focused on air transportation activity. The research involved all 21 Portuguese Airlines
companies and the National regulator. Structured inquiries were conducted in the companies’ financial
departments and in the National Activity Regulator. Non-parametric tests were performed in order to
identify possible clusters and dependence linkages between companies’ features and intangible
policies and procedures.
Findings – Findings evidenced the need of a complementary intangible resources scorecard report.
Significant dependence does not exist between the inquiries’ results and the airlines company’s
features. Results have shown that the intangibles objectives and recognition detractors have a
transversal and structural nature, and are not focused on a discrete company type or cluster.
Originality/value – This methodology clarifies the stage of knowledge management implementation
and intangible assets measurement and recognition of the companies’ reporting systems. Several
intangibles were identified, some of them supporting strong and sustainable competitive advantages.
This research also constitutes a deep sector diagnosis, the first step for an organizational culture
change with respect to intangibles reporting requirements.
Keywords Knowledge management, Intellectual capital, Intangible assets
Paper type Research paper
ER  -