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management controlassociations economistsintellectual capitalprofit organizationseconomists spainspanish firmscorporate governancenon profitempirical evidenceintangible assetsyear periodimmaterielle wertecontrol nonorganizations casecase associationsmeasuring intangiblesintangibles productivityproductivity empiricalevidence spanishreporting intellectualcapital spainrevista españolaespañola financiaciónfinanciación contabilidadcontrol techniquesinability traditionaltraditional financialstatement modelmodel reflectreflect newnew waysways creatingcreating businessbusiness valuelabour productivitycapital deepeningquantified intangibleintangible capitalannual reportslevel disclosurenonprofit organisationnonprofit organizationimmaterielle güterintangible goodsspain measuringfirms measuringfirms reportingspain análisisanálisis retrospectivoretrospectivo lala revistacontabilidad autoreautore materiasmaterias citascitas percepción
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