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

By Christopher D. Ittner. 2008

173 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/53587f7395b6863f22ed173845438dc85b0e37df

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. R. Haniffa
2. Klaus Moeller
3. Umit Sezer Bititci
4. S. Janssen
5. Marten Schlaefke
6. Marisa Smith
7. Jan Mouritsen
8. Robert E. Ployhart

In Management Information Systems

1. Marisa Smith
2. R. Haniffa
3. Klaus Moeller
4. Umit Sezer Bititci
5. S. Janssen
6. Marten Schlaefke
7. Jan Mouritsen
8. Robert E. Ployhart

In Strategy and Management

1. I. Fulmer
2. Vijaya Murthy
3. R. Haniffa
4. Klaus Moeller
5. Umit Sezer Bititci
6. S. Janssen
7. Marten Schlaefke
8. Marisa Smith

Citations in the corpus

• Accounting for Intangibles - A Critical Review of Policy Recommendations (2008, background): “As has been well-known since Jensen and Meckling (1976), market forces are very good at addressing such problems.”
• Determinants of financial performance of Islamic banks: An intellectual capital perspective (2017, background): “…prior research has identified difficulties in establishing credible, statistical relations between non-financial and financial performance measures (Ittner, 2008; Wyatt, 2008), Murthy and Mouritsen (2011) analysed the relationship between IC and financial capital and conclude that the relationship…”
• Using performance measures conceptually in innovation control (2011, background): “Furthermore, empirical studies show that performance management systems that provide insight into the causal relationship of business activities positively affect organizational learning and, ultimately, the company’s performance (Chenhall 2005; Ittner 2008).”
• Interplay between performance measurement and management, employee engagement and performance (2017, background): “strategic outcomes are associated with more mature performance measurement systems (Eisenhardt, 1985; Ittner, 2008).”
• The performance of intellectual capital: Mobilising relationships between intellectual and financial capital in a bank (2011, background): “There may plausibly be “optimal” investments in intellectual capital (see, e.g. Ittner, 2008; Youndt et al., 2004).”
• “Our Most Important Asset” (2014, background): “Scholarly and managerial attention in recent years has shifted somewhat toward the use of indirect (and usually nonfinancial) measures for evaluating the management of human capital and other intangible assets (e.g., Ittner, 2008).”