The measurement of intellectual capital: analysis of the appropriate model in the organizational praxis
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Publication Date: | 2020 |
Format: | Article |
Language: | por |
Source: | Revista ENIAC pesquisa |
Download full: | http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/562 |
Summary: | Knowledge, at the present time, is an essential element that contributes in the generation of competitive advantages and riches to the organizations. In this context, this study aims to identify and measure intellectual capital by the appropriate method to the civil construction organization and related activities. The methodology focuses on the quali-quantitative and descriptive approach, with the aid of documentary research and unstructured interviewing. The analysis unit comprises an industry and trade in materials, mortar for construction and asphalt roads, known as Alfa. The models of intellectual capital used in this study, based on the limitations of information available in the organization, include the market capitalization methods (Market-to-book Ratio, Tobin's q and the scorecard methods (intellectus, Skandia Navigator and Stewart). The results show that market capitalization methods are quick and simple to evaluate, because of this they are inexact and inefficient; and the scorecard methods are complex and slow for the measurement and evaluation of intellectual capital, but they cover greater breadth and depth. In this sense, it is concluded that the most appropriate method for the measurement and analysis of intellectual capital in Alfa is Skandia Navigator, since it covers a set of indicators and its result presents absolute values and reason that aid in the process of internal and external management. |
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The measurement of intellectual capital: analysis of the appropriate model in the organizational praxisA mensuração do Capital Intelectual: análise do modelo adequado à Práxis OrganizacionalMarket capitalization methods. Scorecard methods. Management. Measurement.Métodos de capitalização de mercadoMétodos scorecardsGestãoMensuração.Knowledge, at the present time, is an essential element that contributes in the generation of competitive advantages and riches to the organizations. In this context, this study aims to identify and measure intellectual capital by the appropriate method to the civil construction organization and related activities. The methodology focuses on the quali-quantitative and descriptive approach, with the aid of documentary research and unstructured interviewing. The analysis unit comprises an industry and trade in materials, mortar for construction and asphalt roads, known as Alfa. The models of intellectual capital used in this study, based on the limitations of information available in the organization, include the market capitalization methods (Market-to-book Ratio, Tobin's q and the scorecard methods (intellectus, Skandia Navigator and Stewart). The results show that market capitalization methods are quick and simple to evaluate, because of this they are inexact and inefficient; and the scorecard methods are complex and slow for the measurement and evaluation of intellectual capital, but they cover greater breadth and depth. In this sense, it is concluded that the most appropriate method for the measurement and analysis of intellectual capital in Alfa is Skandia Navigator, since it covers a set of indicators and its result presents absolute values and reason that aid in the process of internal and external management.O conhecimento, na atualidade, é um elemento essencial que contribui na geração de vantagens competitivas e riquezas às organizações. Neste contexto, este estudo objetiva identificar e mensurar o capital intelectual pelo método adequado à organização de construção civil e atividades afins. A metodologia centra-se na abordagem quali-quantitativa e descritiva, com o auxílio da pesquisa documental e da entrevista não estruturada. A unidade de análise compreende uma indústria e comercio de materiais, argamassa para construção e rodovias asfálticas, denominada de Alfa. Os modelos de capital intelectual utilizados neste estudo, em função das limitações de informações disponíveis na organização, compreendem os métodos de capitalização de mercado (Market-to-book Ratio, Market Value Added e Tobin’s q) e os métodos scorecards (intellectus, Skandia Navigator e Stewart). Os resultados revelam que os métodos de capitalização de mercado são de avaliação rápida e simples, em função disto são inexatos e ineficientes; e os métodos scorecards são complexos e lentos para a mensuração e avaliação do capital intelectual, porém abrangem maior amplitude e profundidade. Neste sentido, conclui-se que o método mais adequado para a mensuração e análise do capital intelectual na Alfa é o Skandia Navigator, pois abrange um conjunto de indicadores e seu resultado apresenta valores absolutos e de razão que auxiliam no processo de gestão interno e externo.Centro Universitário ENIAC2020-01-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/56210.22567/rep.v9i1.562Revista Eniac Pesquisa; Vol. 9 No. 1 (2020); 15-32REVISTA ENIAC PESQUISA; Vol. 9 Núm. 1 (2020); 15-32REVISTA ENIAC PESQUISA; v. 9 n. 1 (2020); 15-322316-234110.22567/rep.v9i1reponame:Revista ENIAC pesquisainstname:Centro Universitário Eniacinstacron:ENIACporhttp://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/562/689Copyright (c) 2020 REVISTA ENIAC PESQUISAhttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessFeil, Alexandre André2021-07-06T17:29:32Zoai:ojs.pkp.sfu.ca:article/562Revistahttps://ojs.eniac.com.br/index.php/EniacPesquisahttp://ojs.eniac.com.br/index.php/EniacPesquisa/oai||revistaeniacpesquisa@fernandoasantos.com.br2316-23412316-2341opendoar:2021-07-06T17:29:32Revista ENIAC pesquisa - Centro Universitário Eniacfalse |
dc.title.none.fl_str_mv |
The measurement of intellectual capital: analysis of the appropriate model in the organizational praxis A mensuração do Capital Intelectual: análise do modelo adequado à Práxis Organizacional |
title |
The measurement of intellectual capital: analysis of the appropriate model in the organizational praxis |
spellingShingle |
The measurement of intellectual capital: analysis of the appropriate model in the organizational praxis Feil, Alexandre André Market capitalization methods. Scorecard methods. Management. Measurement. Métodos de capitalização de mercado Métodos scorecards Gestão Mensuração. |
title_short |
The measurement of intellectual capital: analysis of the appropriate model in the organizational praxis |
title_full |
The measurement of intellectual capital: analysis of the appropriate model in the organizational praxis |
title_fullStr |
The measurement of intellectual capital: analysis of the appropriate model in the organizational praxis |
title_full_unstemmed |
The measurement of intellectual capital: analysis of the appropriate model in the organizational praxis |
title_sort |
The measurement of intellectual capital: analysis of the appropriate model in the organizational praxis |
author |
Feil, Alexandre André |
author_facet |
Feil, Alexandre André |
author_role |
author |
dc.contributor.author.fl_str_mv |
Feil, Alexandre André |
dc.subject.por.fl_str_mv |
Market capitalization methods. Scorecard methods. Management. Measurement. Métodos de capitalização de mercado Métodos scorecards Gestão Mensuração. |
topic |
Market capitalization methods. Scorecard methods. Management. Measurement. Métodos de capitalização de mercado Métodos scorecards Gestão Mensuração. |
description |
Knowledge, at the present time, is an essential element that contributes in the generation of competitive advantages and riches to the organizations. In this context, this study aims to identify and measure intellectual capital by the appropriate method to the civil construction organization and related activities. The methodology focuses on the quali-quantitative and descriptive approach, with the aid of documentary research and unstructured interviewing. The analysis unit comprises an industry and trade in materials, mortar for construction and asphalt roads, known as Alfa. The models of intellectual capital used in this study, based on the limitations of information available in the organization, include the market capitalization methods (Market-to-book Ratio, Tobin's q and the scorecard methods (intellectus, Skandia Navigator and Stewart). The results show that market capitalization methods are quick and simple to evaluate, because of this they are inexact and inefficient; and the scorecard methods are complex and slow for the measurement and evaluation of intellectual capital, but they cover greater breadth and depth. In this sense, it is concluded that the most appropriate method for the measurement and analysis of intellectual capital in Alfa is Skandia Navigator, since it covers a set of indicators and its result presents absolute values and reason that aid in the process of internal and external management. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-01-29 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/562 10.22567/rep.v9i1.562 |
url |
http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/562 |
identifier_str_mv |
10.22567/rep.v9i1.562 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/562/689 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 REVISTA ENIAC PESQUISA https://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 REVISTA ENIAC PESQUISA https://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Centro Universitário ENIAC |
publisher.none.fl_str_mv |
Centro Universitário ENIAC |
dc.source.none.fl_str_mv |
Revista Eniac Pesquisa; Vol. 9 No. 1 (2020); 15-32 REVISTA ENIAC PESQUISA; Vol. 9 Núm. 1 (2020); 15-32 REVISTA ENIAC PESQUISA; v. 9 n. 1 (2020); 15-32 2316-2341 10.22567/rep.v9i1 reponame:Revista ENIAC pesquisa instname:Centro Universitário Eniac instacron:ENIAC |
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Centro Universitário Eniac |
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ENIAC |
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ENIAC |
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Revista ENIAC pesquisa |
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Revista ENIAC pesquisa |
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Revista ENIAC pesquisa - Centro Universitário Eniac |
repository.mail.fl_str_mv |
||revistaeniacpesquisa@fernandoasantos.com.br |
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