Business models have assumed a new dimensional logic, where information sharing, the use of communal structures, the speed and complexity in technological developments. Strategies are based on the capacity to anticipate, innovate and make shared use of opportunities - intangibles. In the air transportation sector, strong changes have also occurred – traditional value chains based on linear activities alignment were replaced by a new perspective: the innovation cycle (intangibles recognition) and its impact on the operational cycle. This paper presents a theoretical framework approach about intangible assets identification and valuation in the Portuguese Airlines companies.

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Digital economy,Knowledge economy,Intellectual capital,Business models and value networks

• Economia e Gestão - Ciências Sociais