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Lardo, Alessandra | Cano Rubio, Myriam | Trequattrini, Raffaele | Cuozzo, Benedetta

Intellectual Capital as driver for controlling managers' performance : an innovative approach

2017 - Franco Angeli

123-142 p.

  • The purpose of the paper is to analyse how Intellectual Capital (IC) of contemporary companies can be used as management control tool, by proposing it as a driver for sport and financial performance from a value creation perspective. Through a quantitative method with an empirical application, the research investigates the football industry. The IC of professional football clubs has been identified in three components: the first team players, the brand and the right of qualification for the competition on sporting merit. The outcomes of the new model based on IC enhancement allow defining a new use of it as management control tool and a driver for clubs' managers, overcoming the traditional models of traditional objective functions, which do not consider the managers' role.
  • Furthermore, the new objective function, defined by the research, allows managers to make strategic decisions finalized to achieve clubs success in compliance with ownership aims. Therefore, this study provides a control tool and a driver for managers' performance that can be used by company ownership. [Publishers' text].

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Management Control : 3, 2017