A theoretical framework to companies value creation through a systematic review of intangibles' management.

The purpose of this article is to develop a theoretical framework that identifies the intangible aspects that can be managed and contribute to the value creation for organizations. The theoretical framework was developed based on a systematic review performed according to a protocol that proposes steps to identify the intangible aspects present in the scientific literature. Mendeley software assisted in organizing and reading the 3152 articles identified by the systematic review.