{"id":"https://openalex.org/W1868831795","doi":"https://doi.org/10.1111/j.1536-7150.2012.00833.x","title":"Intangible Flow Theory","display_name":"Intangible Flow Theory","publication_year":2012,"publication_date":"2012-04-01","ids":{"openalex":"https://openalex.org/W1868831795","doi":"https://doi.org/10.1111/j.1536-7150.2012.00833.x","mag":"1868831795"},"language":"en","primary_location":{"id":"doi:10.1111/j.1536-7150.2012.00833.x","doi":"https://doi.org/10.1111/j.1536-7150.2012.00833.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1536-7150.2012.00833.x","pdf_url":null,"source":{"id":"https://openalex.org/S97548893","display_name":"American Journal of Economics and Sociology","issn_l":"0002-9246","issn":["0002-9246","1536-7150"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The American Journal of Economics and Sociology","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=1726288","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056352492","display_name":"Tiago Card\u00e3o-Pito","orcid":"https://orcid.org/0000-0002-0513-9306","observed_orcids":["https://orcid.org/0000-0002-0513-9306"]},"institutions":[{"id":"https://openalex.org/I141596103","display_name":"University of Lisbon","ror":"https://ror.org/01c27hj86","country_code":"PT","type":"education","lineage":["https://openalex.org/I141596103"]},{"id":"https://openalex.org/I181647926","display_name":"University of Strathclyde","ror":"https://ror.org/00n3w3b69","country_code":"GB","type":"education","lineage":["https://openalex.org/I181647926"]},{"id":"https://openalex.org/I4405260941","display_name":"ISEG","ror":"https://ror.org/04gvzsd39","country_code":"FR","type":"education","lineage":["https://openalex.org/I4405260941"]},{"id":"https://openalex.org/I4405264366","display_name":"Universidade T\u00e9cnica de Lisboa","ror":"https://ror.org/01qc02b16","country_code":"PT","type":"education","lineage":["https://openalex.org/I141596103","https://openalex.org/I4405264366"]}],"countries":["FR","GB","PT"],"is_corresponding":true,"raw_author_name":"TIAGO CARDAO\u2010PITO","raw_affiliation_strings":["Department of Accounting and Finance, University of Strathclyde and ISEG, Technical University of Lisbon","I am grateful to Julia Smith, Joa\u0303o Silva Ferreira, Patrick McColgan, Ane Tamayo, Maria Nazare\u0301 Barroso, Frederic Lee, and the anonymous referees of the paper. I would also like to acknowledge the ADVANCE Research Center at ISEG","University of Strathclyde - Department of Accounting and Finance","ISEG, University of Lisbon"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, University of Strathclyde and ISEG, Technical University of Lisbon","institution_ids":["https://openalex.org/I181647926","https://openalex.org/I4405260941","https://openalex.org/I4405264366"]},{"raw_affiliation_string":"I am grateful to Julia Smith, Joa\u0303o Silva Ferreira, Patrick McColgan, Ane Tamayo, Maria Nazare\u0301 Barroso, Frederic Lee, and the anonymous referees of the paper. I would also like to acknowledge the ADVANCE Research Center at ISEG","institution_ids":["https://openalex.org/I4405260941"]},{"raw_affiliation_string":"University of Strathclyde - Department of Accounting and Finance","institution_ids":["https://openalex.org/I181647926"]},{"raw_affiliation_string":"ISEG, University of Lisbon","institution_ids":["https://openalex.org/I141596103"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5056352492"],"corresponding_institution_ids":["https://openalex.org/I141596103","https://openalex.org/I181647926","https://openalex.org/I4405260941","https://openalex.org/I4405264366"],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":1.3874,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.86965166,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"71","issue":"2","first_page":"328","last_page":"353"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10785","display_name":"Economic Theory and Institutions","score":0.7515000104904175,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10785","display_name":"Economic Theory and Institutions","score":0.7515000104904175,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11743","display_name":"Political Economy and Marxism","score":0.20669999718666077,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.01640000008046627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/human-capital","display_name":"human capital","score":0.6349999904632568},{"id":"https://openalex.org/keywords/neoclassical-economics","display_name":"neoclassical economics","score":0.8610000014305115},{"id":"https://openalex.org/keywords/information-flow","display_name":"information flow","score":0.5130000114440918},{"id":"https://openalex.org/keywords/service-flow","display_name":"service flow","score":0.8169999718666077},{"id":"https://openalex.org/keywords/non-market-valuation","display_name":"non-market valuation","score":0.47200000286102295},{"id":"https://openalex.org/keywords/economic-metaphors","display_name":"economic metaphors","score":0.38499999046325684}],"concepts":[{"id":"https://openalex.org/C2778757428","wikidata":"https://www.wikidata.org/wiki/Q1250464","display_name":"Realm","level":2,"score":0.7362380027770996},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5310276746749878},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4813726544380188},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.46501046419143677},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.41744542121887207},{"id":"https://openalex.org/C133425853","wikidata":"https://www.wikidata.org/wiki/Q60571","display_name":"Neoclassical economics","level":1,"score":0.37196213006973267},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.370119571685791},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.36485427618026733},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3403894901275635},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.20904535055160522},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.19864118099212646},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.14797502756118774},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.09932276606559753},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.0},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.1111/j.1536-7150.2012.00833.x","doi":"https://doi.org/10.1111/j.1536-7150.2012.00833.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1536-7150.2012.00833.x","pdf_url":null,"source":{"id":"https://openalex.org/S97548893","display_name":"American Journal of Economics and Sociology","issn_l":"0002-9246","issn":["0002-9246","1536-7150"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The American Journal of Economics and Sociology","raw_type":"journal-article"},{"id":"pmh:oai:strathprints.strath.ac.uk:30156","doi":null,"is_oa":false,"landing_page_url":"https://strathprints.strath.ac.uk/30156/","pdf_url":null,"source":{"id":"https://openalex.org/S4306402226","display_name":"Strathprints: The University of Strathclyde institutional repository (University of Strathclyde)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I181647926","host_organization_name":"University of Strathclyde","host_organization_lineage":["https://openalex.org/I181647926"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:RePEc:pra:mprapa:27483","doi":null,"is_oa":false,"landing_page_url":"https://mpra.ub.uni-muenchen.de/27483/1/MPRA_paper_27483.pdf","pdf_url":"https://mpra.ub.uni-muenchen.de/27483/1/MPRA_paper_27483.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"mag:1868831795","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=1726288","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"mag:3124424328","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:pra:mprapa:27483","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"mag:3151274959","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/p/pra/mprapa/27483.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306400553","display_name":"Munich Personal RePEc Archive (Ludwig Maximilian University of Munich)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I8204097","host_organization_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","host_organization_lineage":["https://openalex.org/I8204097"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"MPRA Paper","raw_type":null},{"id":"pmh:oai:RePEc:bla:ajecsc:v:71:y:2012:i:2:p:328-353","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1111/j.1536-7150.2012.00833.x","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:1868831795","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=1726288","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":75,"referenced_works":["https://openalex.org/W236071763","https://openalex.org/W616433057","https://openalex.org/W1523079103","https://openalex.org/W1541709368","https://openalex.org/W1544484417","https://openalex.org/W1545093157","https://openalex.org/W1565693361","https://openalex.org/W1571620383","https://openalex.org/W1576012143","https://openalex.org/W1579153688","https://openalex.org/W1587639236","https://openalex.org/W1587758644","https://openalex.org/W1605824561","https://openalex.org/W1608116668","https://openalex.org/W1665439916","https://openalex.org/W1789388849","https://openalex.org/W1883896725","https://openalex.org/W1971310904","https://openalex.org/W1975853573","https://openalex.org/W1980292844","https://openalex.org/W1987496449","https://openalex.org/W1991842336","https://openalex.org/W2002651217","https://openalex.org/W2013821356","https://openalex.org/W2031515143","https://openalex.org/W2041759386","https://openalex.org/W2063236858","https://openalex.org/W2063791614","https://openalex.org/W2069122699","https://openalex.org/W2073733140","https://openalex.org/W2077617176","https://openalex.org/W2078390215","https://openalex.org/W2080823642","https://openalex.org/W2090199150","https://openalex.org/W2096010043","https://openalex.org/W2096751840","https://openalex.org/W2099111195","https://openalex.org/W2104930019","https://openalex.org/W2107643876","https://openalex.org/W2111624290","https://openalex.org/W2112709014","https://openalex.org/W2114463750","https://openalex.org/W2115519090","https://openalex.org/W2117398432","https://openalex.org/W2127736977","https://openalex.org/W2130463951","https://openalex.org/W2141309222","https://openalex.org/W2151376089","https://openalex.org/W2153907634","https://openalex.org/W2159257073","https://openalex.org/W2165702558","https://openalex.org/W2313694214","https://openalex.org/W2321270545","https://openalex.org/W2323266160","https://openalex.org/W2329210187","https://openalex.org/W2478708596","https://openalex.org/W2495301159","https://openalex.org/W2726429196","https://openalex.org/W2753533763","https://openalex.org/W2797062887","https://openalex.org/W2895084344","https://openalex.org/W3001068356","https://openalex.org/W3021182017","https://openalex.org/W3021587765","https://openalex.org/W3022339544","https://openalex.org/W3093398451","https://openalex.org/W4230766840","https://openalex.org/W4235278727","https://openalex.org/W4243028178","https://openalex.org/W4244046136","https://openalex.org/W4251062424","https://openalex.org/W4251080167","https://openalex.org/W4251550807","https://openalex.org/W4285719527","https://openalex.org/W4300411593"],"related_works":["https://openalex.org/W7209418484","https://openalex.org/W4230095438","https://openalex.org/W3096259631","https://openalex.org/W3095841473","https://openalex.org/W2409951150","https://openalex.org/W3096797872","https://openalex.org/W778054622","https://openalex.org/W3108224841","https://openalex.org/W7220151312","https://openalex.org/W2492771510"],"abstract_inverted_index":{"Abstract":[0],"The":[1],"intangible":[2,23,95],"flow":[3,96],"theory":[4],"explains":[5],"that":[6,36,121],"flows":[7,24],"of":[8,98,126,137,148],"economic":[9,99],"material":[10],"elements":[11],"(such":[12,25],"as":[13,26,55],"physical":[14],"goods;":[15],"or":[16,33,44,57,110],"cash)":[17],"are":[18,64,70],"consummated":[19],"by":[20,142],"human":[21,108],"related":[22],"work":[27],"flows;":[28,30,32],"service":[29],"information":[31],"communicational":[34],"flows)":[35],"cannot":[37],"be":[38,89],"precisely":[39],"appraised":[40],"at":[41],"an":[42],"actual":[43],"approximate":[45],"value,":[46],"and":[47,75,133],"have":[48],"properties":[49],"precluding":[50],"them":[51],"from":[52],"being":[53,113],"classified":[54],"assets":[56],"capitals.":[58],"Thus,":[59],"although":[60],"mathematical/quantitative":[61],"research":[62,140],"methodologies":[63],"very":[65,115],"relevant":[66],"for":[67],"science,":[68],"they":[69,129],"insufficient":[71],"to":[72,78,92,105,131],"study":[73,136],"economy":[74],"society.":[76],"Due":[77],"its":[79],"prejudice":[80],"against":[81],"non\u2010mathematical/quantitative":[82],"scientific":[83,143],"reasoning,":[84],"neoclassical":[85,103,149],"economics":[86],"could":[87],"not":[88],"technologically":[90],"prepared":[91],"reach":[93],"the":[94,102,124,127,135,146],"dynamics":[97],"phenomena.":[100],"Furthermore,":[101],"solution":[104],"call":[106],"people":[107],"capital":[109],"assets,":[111],"besides":[112],"ethically":[114],"questionable,":[116],"offers":[117],"performative":[118],"non\u2010scientific":[119],"metaphors":[120],"intervene":[122],"in":[123],"production":[125],"reality":[128],"claim":[130],"represent;":[132],"sabotages":[134],"well":[138],"delimited":[139],"questions":[141],"approaches":[144],"outside":[145],"realm":[147],"economics.":[150]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}