The importance of investments in intangible assets: appreciation of its value in the case of ILCN, Lda

• Autor(a) principal: Lopes, Albino
• Data de Publicação: 2023
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: https://doi.org/10.34632/gestaoedesenvolvimento.2023.11867

Writing this text, we are motivated only by the need to provide a contribution to the case study of a company which, despite all the difficulties (of a legal nature and of unfair competition from ex-founders) in which it has been involved, prides itself on having "coherence, consistency and with the necessary flexibility and reactivity” (Moscovici, 1976), followed the best strategic recommendations. To put it simply, management has made a careful and theoretically supported Strategic Human Resource Management (GERH). Management has been based on the teachings of reference authors, from Prof. Henri Mintzberg to entrepreneur Steve Jobs, although ILCN, Lda is no more than a small Portuguese health organisation. In fact, Mintzberg (2015) took, in the late 1990s, the idea that public health organisations should be freed from the vices of bureaucratic (or bureaucratic-professional) management, without granting the power of control to the technical-clinical staff; about private organisations, according to the same author, they should free themselves from the tendency to implement a hierarchical-patronal type of leadership. As for the former Apple leader, in a document drafted as a testament to the Company (he knew he would soon have to leave it, given his pancreatic cancer), he recommended an urgent reinvention of healthcare organisations. Health, together with education, should be thought of, in organizational terms, as the true treasure that determines the future of Humanity. Health and education would be, thus, Apple's future priority areas of investment, so that this reinvention, according to S. Jobs7, would necessarily involve a massive investment in intangible assets, more than in tangible ones. It is, therefore, about writing about the qualification of intangible assets and the attempt of its quantification, applied to the case of a company in the neurological health area.