Intellectual Capital Management in Trading Companies

Detalhes bibliográficos
Autor(a) principal: Lugoboni, Leonardo Fabris
Data de Publicação: 2022
Outros Autores: Cunha, Karina Souza, Zittei, Marcus Vinícius Moreira, Klein, Gabriel de Aguiar
Tipo de documento: Artigo
Idioma: por
Título da fonte: CAFI (São Paulo)
Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/57653
Resumo: Intellectual Capital is a topic that has been widely discussed in recent years, and has become a source of relevant competitive advantage for organizations. The purpose of this study is to understand how Trading Companies manage their Intellectual Capital. This research was carried out in companies from Espírito Santo where a survey was carried out with 8 organizations. In addition, in order to go deeper into the topic, interviews were carried out with 2 companies. It is concluded that, in general, companies place greater value on relational capital, and the focus of management is on their customers. Among the aspects related to Structural Capital, the aspects related to the quality of processes and process efficiency stand out. The main contribution of this research is a discussion of the most present indicators, the most used indicators, the most important indicators and the indicators with more availability of information, when we approach intellectual capital management in Trading Companies
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spelling Intellectual Capital Management in Trading CompaniesGestão do Capital Intelectual em Trading Companiesintellectual capitaltrading companiesindicatorscapital intelectualtrading companiesindicadoresIntellectual Capital is a topic that has been widely discussed in recent years, and has become a source of relevant competitive advantage for organizations. The purpose of this study is to understand how Trading Companies manage their Intellectual Capital. This research was carried out in companies from Espírito Santo where a survey was carried out with 8 organizations. In addition, in order to go deeper into the topic, interviews were carried out with 2 companies. It is concluded that, in general, companies place greater value on relational capital, and the focus of management is on their customers. Among the aspects related to Structural Capital, the aspects related to the quality of processes and process efficiency stand out. The main contribution of this research is a discussion of the most present indicators, the most used indicators, the most important indicators and the indicators with more availability of information, when we approach intellectual capital management in Trading CompaniesO Capital Intelectual é tema que vem sendo bastante abordado nos últimos anos, e se tornou fonte de vantagem competitiva relevante das organizações. O objetivo deste estudo é compreender como as Trading Companies gerenciam o seu Capital Intelectual. Esta pesquisa foi realizada em empresas capixabas onde foi realizado um levantamento com 8 organizações. Além disto, com o objetivo de se aprofundar no tema, foram realizadas entrevistas com 2 empresas. Conclui-se que de maneira geral as empresas dão maior valor ao capital relacional, e o foco do gerenciamento está em seus clientes. Dentre os aspectos relacionados ao Capital Estrutural destaca-se os aspectos relacionados com a qualidade dos processos e eficiência dos processos. Apresenta-se como principal contribuição dessa pesquisa uma discussão de quais sãos os indicadores mais presentes, os indicadores mais usados, os indicadores mais importantes e os indicadores com mais disponibilidade de informação, quando abordamos gestão de capital intelectual em Trading Companies.Pontifícia Universidade Católica de São Paulo - PUC/SP2022-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.pucsp.br/index.php/CAFI/article/view/5765310.23925/cafi.v5i1.57653CAFI; Vol. 5 No. 1 (2022): CAFI - Contabilidade, Atuária, Finanças & Informação; 39-53CAFI; Vol. 5 Núm. 1 (2022): CAFI - Contabilidade, Atuária, Finanças & Informação; 39-53CAFI ; v. 5 n. 1 (2022): CAFI - Contabilidade, Atuária, Finanças & Informação; 39-532595-17502595-175010.23925/cafi.v5i1reponame:CAFI (São Paulo)instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPporhttps://revistas.pucsp.br/index.php/CAFI/article/view/57653/39424Copyright (c) 2022 CAFI https://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessLugoboni, Leonardo FabrisCunha, Karina SouzaZittei, Marcus Vinícius MoreiraKlein, Gabriel de Aguiar2022-04-24T14:52:24Zoai:ojs.pkp.sfu.ca:article/57653Revistahttps://revistas.pucsp.br/index.php/CAFI/indexPRIhttps://revistas.pucsp.br/index.php/CAFI/oainvg@galegale.com.br||2595-17502595-1750opendoar:2022-04-24T14:52:24CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.none.fl_str_mv Intellectual Capital Management in Trading Companies
Gestão do Capital Intelectual em Trading Companies
title Intellectual Capital Management in Trading Companies
spellingShingle Intellectual Capital Management in Trading Companies
Lugoboni, Leonardo Fabris
intellectual capital
trading companies
indicators
capital intelectual
trading companies
indicadores
title_short Intellectual Capital Management in Trading Companies
title_full Intellectual Capital Management in Trading Companies
title_fullStr Intellectual Capital Management in Trading Companies
title_full_unstemmed Intellectual Capital Management in Trading Companies
title_sort Intellectual Capital Management in Trading Companies
author Lugoboni, Leonardo Fabris
author_facet Lugoboni, Leonardo Fabris
Cunha, Karina Souza
Zittei, Marcus Vinícius Moreira
Klein, Gabriel de Aguiar
author_role author
author2 Cunha, Karina Souza
Zittei, Marcus Vinícius Moreira
Klein, Gabriel de Aguiar
author2_role author
author
author
dc.contributor.author.fl_str_mv Lugoboni, Leonardo Fabris
Cunha, Karina Souza
Zittei, Marcus Vinícius Moreira
Klein, Gabriel de Aguiar
dc.subject.por.fl_str_mv intellectual capital
trading companies
indicators
capital intelectual
trading companies
indicadores
topic intellectual capital
trading companies
indicators
capital intelectual
trading companies
indicadores
description Intellectual Capital is a topic that has been widely discussed in recent years, and has become a source of relevant competitive advantage for organizations. The purpose of this study is to understand how Trading Companies manage their Intellectual Capital. This research was carried out in companies from Espírito Santo where a survey was carried out with 8 organizations. In addition, in order to go deeper into the topic, interviews were carried out with 2 companies. It is concluded that, in general, companies place greater value on relational capital, and the focus of management is on their customers. Among the aspects related to Structural Capital, the aspects related to the quality of processes and process efficiency stand out. The main contribution of this research is a discussion of the most present indicators, the most used indicators, the most important indicators and the indicators with more availability of information, when we approach intellectual capital management in Trading Companies
publishDate 2022
dc.date.none.fl_str_mv 2022-01-01
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 https://revistas.pucsp.br/index.php/CAFI/article/view/57653
10.23925/cafi.v5i1.57653
url https://revistas.pucsp.br/index.php/CAFI/article/view/57653
identifier_str_mv 10.23925/cafi.v5i1.57653
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistas.pucsp.br/index.php/CAFI/article/view/57653/39424
dc.rights.driver.fl_str_mv Copyright (c) 2022 CAFI
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 CAFI
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo - PUC/SP
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo - PUC/SP
dc.source.none.fl_str_mv CAFI; Vol. 5 No. 1 (2022): CAFI - Contabilidade, Atuária, Finanças & Informação; 39-53
CAFI; Vol. 5 Núm. 1 (2022): CAFI - Contabilidade, Atuária, Finanças & Informação; 39-53
CAFI ; v. 5 n. 1 (2022): CAFI - Contabilidade, Atuária, Finanças & Informação; 39-53
2595-1750
2595-1750
10.23925/cafi.v5i1
reponame:CAFI (São Paulo)
instname:Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron:PUC_SP
instname_str Pontifícia Universidade Católica de São Paulo (PUC-SP)
instacron_str PUC_SP
institution PUC_SP
reponame_str CAFI (São Paulo)
collection CAFI (São Paulo)
repository.name.fl_str_mv CAFI (São Paulo) - Pontifícia Universidade Católica de São Paulo (PUC-SP)
repository.mail.fl_str_mv nvg@galegale.com.br||
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