C. Tsai, Y. Lu, and D. Yen, Determinants of intangible assets value: The data mining approach. Knowledge-Based Systems, pp.31-67, 2012.

L. Edvinsson and M. S. Malone, Intellectual Capital, Realising your company's true value by finding its hidden brainpower, 1997.

A. Kianto, P. Hurmelinna-laukkkanen, and P. Ritala, Intellectual capital in service??? and product???oriented companies, Journal of Intellectual Capital, vol.11, issue.3, pp.305-325, 2010.
DOI : 10.1108/14691931011064563

D. Maditinos, D. Chatzoudes, T. Charalampos, and G. Theriou, The impact of intellectual capital on firms' market value and financial performance, Journal of Intellectual Capital, vol.12, issue.1, pp.132-151, 2011.
DOI : 10.1108/14691931111097944

E. T. Penrose, The theory of the growth of the firm, 1959.

R. Rodriguez-rodriguez, J. Alfaro-saiz, and M. J. Verdecho, A Review on Intellectual Capital Concepts as a Base for Measuring Intangible Assets of Collaborative Networks, IFIP AICT, vol.362, pp.41-47, 2011.
DOI : 10.1007/978-3-642-23330-2_5

J. St-pierre and J. Audet, Intangible assets and performance, Journal of Intellectual Capital, vol.12, issue.2, pp.202-223, 2011.
DOI : 10.1108/14691931111123395

W. Wang and C. Chang, Intellectual capital and performance in causal models, Journal of Intellectual Capital, vol.6, issue.2
DOI : 10.1108/14691930510592816

S. Cohen and N. Kaimenakis, Intellectual capital and corporate performance in knowledge???intensive SMEs, The Learning Organization, vol.14, issue.3, pp.241-62, 2007.
DOI : 10.1108/09696470710739417

C. D. Ittner, Does measuring intangibles for management purposes improve performance? A review of the evidence, Accounting and Business Research, vol.7, issue.3, pp.261-72, 2008.
DOI : 10.1016/j.aos.2006.05.001

J. Boj-viudez, Metodología para la identificación, selección, medición y gestión de los intangibles en una organización en el ámbito de un sistema de medición del rendimiento: Aplicación a un centro de investigación universitario, 2011.

S. Jhunjhunwala, Monitoring and measuring intangibles using value maps: some examples, Journal of Intellectual Capital, vol.10, issue.2, pp.211-223, 2009.
DOI : 10.1108/14691930910952623

M. Greco, L. Cricelli, and M. Grimaldi, A strategic management framework of tangible and intangible assets, European Management Journal, vol.31, issue.1, pp.55-66, 2013.
DOI : 10.1016/j.emj.2012.10.005

M. Axtle-ortiz, Perceiving the value of intangible assets in context, Journal of Business Research, vol.66, issue.3, pp.417-424, 2013.
DOI : 10.1016/j.jbusres.2012.04.008

J. J. Alfaro, A. Ortiz, and R. Rodríguez, Performance measurement system for Enterprise Networks, International Journal of Productivity and Performance Management, vol.56, issue.4, pp.305-334, 2007.

J. J. Alfaro-saiz, R. Rodriguez-rodriguez, A. Ortiz-bas, and M. J. Verdecho, An information architecture for a performance management framework by collaborating SMEs, Computers in Industry, vol.61, issue.7, pp.676-685, 2010.
DOI : 10.1016/j.compind.2010.03.012

P. Gaiardelli, N. Saccani, and L. Songini, Performance measurement of the after-sales service network???Evidence from the automotive industry, Computers in Industry, vol.58, issue.7, pp.698-708, 2007.
DOI : 10.1016/j.compind.2007.05.008

F. A. Gruat, L. Forme, V. Campagne, and J. P. , A framework to analyse collaborative performance, Computers in Industry, vol.58, issue.7, pp.687-697, 2007.
DOI : 10.1016/j.compind.2007.05.007

URL : https://hal.archives-ouvertes.fr/hal-00203405

U. S. Bititci, K. Mendibil, V. Martinez, and P. Albores, Measuring and managing performance in extended enterprises, International Journal of Operations & Production Management, vol.25, issue.4, pp.333-353, 2005.
DOI : 10.1108/01443570510585534

URL : https://dspace.lib.cranfield.ac.uk/bitstream/1826/2595/1/Measuring%20Managing%20Performance%20Extended%20Enterprises%20-%202005.pdf

P. Folan and J. Browne, Development of an extended enterprise performance measurement system, Production Planning & Control, vol.21, issue.6, pp.531-544, 2005.
DOI : 10.1016/S0925-5273(98)00201-1

B. J. Angerhofer and M. C. Angelides, A model and a performance measurement system for collaborative supply chains, Decision Support Systems, vol.42, issue.1, pp.283-301, 2006.
DOI : 10.1016/j.dss.2004.12.005

R. Kampstra, J. Ashayeri, and J. Gattorna, Realities of supply chain collaboration, The International Journal of Logistics Management, vol.7, issue.3, pp.312-330, 2006.

U. Bititci, T. Turner, D. Mackay, D. Kearney, J. Parung et al., Managing synergy in collaborative enterprises, Production Planning & Control, vol.5, issue.6, pp.454-65, 2007.
DOI : 10.1108/13598549910264752