The contribution of intellectual capital management to minimize the hidden costs in public administration
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Sistemas & Gestão |
Texto Completo: | https://www.revistasg.uff.br/sg/article/view/1204 |
Resumo: | This research demonstrates how proper management of intellectual capital can improve the management of hidden costs in public entities, providing the concept of intellectual capital and hidden costs and exploiting the existing intellectual capital measurement models, especially the Queiroz model (2003) which proposes the analysis of five variables for the public sector (human capital, internal organization, external relations, quality and transparency). This research presents a case study at the Fluminense Federal University - Niterói (Brazil) with the application of a questionnaire based on the Queiroz model, in order to highlight the contribution that the management of intellectual capital can provide as an auxiliary tool in the detection, prevention and administration of the hidden costs. The results allow the identification of existing dysfunctions, from poor management of intellectual capital, which contribute to the construction and perpetuation of a negative culture for existence of inefficient procedures and lack of regulation and control. Replication of this study in other institutions will check on the management of intellectual capital and what points need to be taken care to control existing dysfunctions and thus minimize, or even not generate hidden costs. |
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The contribution of intellectual capital management to minimize the hidden costs in public administrationA contribuição da gestão do capital intelectual para minimização dos custos ocultos na administração públicaHidden CostsIntellectual CapitalPublic AdministrationPublic ServiceThis research demonstrates how proper management of intellectual capital can improve the management of hidden costs in public entities, providing the concept of intellectual capital and hidden costs and exploiting the existing intellectual capital measurement models, especially the Queiroz model (2003) which proposes the analysis of five variables for the public sector (human capital, internal organization, external relations, quality and transparency). This research presents a case study at the Fluminense Federal University - Niterói (Brazil) with the application of a questionnaire based on the Queiroz model, in order to highlight the contribution that the management of intellectual capital can provide as an auxiliary tool in the detection, prevention and administration of the hidden costs. The results allow the identification of existing dysfunctions, from poor management of intellectual capital, which contribute to the construction and perpetuation of a negative culture for existence of inefficient procedures and lack of regulation and control. Replication of this study in other institutions will check on the management of intellectual capital and what points need to be taken care to control existing dysfunctions and thus minimize, or even not generate hidden costs.Esta pesquisa demonstra como uma gestão adequada do capital intelectual pode melhorar a administração dos custos ocultos nas entidades públicas, fornecendo o conceito de capital intelectual e custos ocultos e explorando modelos de mensuração do capital intelectual existentes, com destaque para o modelo de Queiroz (2003), que propõe a análise de cinco variáveis para o setor público (capital humano, organização interna, relações externas, qualidade e transparência). A presente pesquisa apresenta um estudo de caso na Universidade Federal Fluminense - Niterói (Brasil) com a aplicação de um questionário baseado no modelo de Queiroz, com objetivo de evidenciar a contribuição que a gestão do capital intelectual pode fornecer como ferramenta auxiliar na detecção, prevenção e administração dos custos ocultos. Os resultados permitem a identificação das disfunções existentes, provenientes da má gestão do capital intelectual, as quais contribuem para construção e perpetuação de uma cultura negativa, para existência de procedimentos ineficientes e para falta de regulamentação e controle. A replicação desse estudo em outras instituições permitirá verificar como está a gestão de seu capital intelectual e quais pontos precisam receber atenção para controlar as disfunções existentes e, assim, minimizar, ou ainda, não gerar os custos ocultos.ABEC2016-11-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersioncase analysis; literature revisiontext/htmlapplication/pdftext/htmlapplication/pdfhttps://www.revistasg.uff.br/sg/article/view/120410.20985/1980-5160.2016.v11n3.1204Sistemas & Gestão; v. 11 n. 3 (2016): Setembro/2016; 326-3411980-516010.20985/1980-5160.2016.v11n3reponame:Sistemas & Gestãoinstname:Universidade Federal Fluminense (UFF)instacron:UFFporenghttps://www.revistasg.uff.br/sg/article/view/1204/510https://www.revistasg.uff.br/sg/article/view/1204/515https://www.revistasg.uff.br/sg/article/view/1204/511https://www.revistasg.uff.br/sg/article/view/1204/516Copyright (c) 2016 Sistemas & Gestãoinfo:eu-repo/semantics/openAccessCosta Sousa, Wilson Vanderleide Melo de Albuquerque Ribeiro, CíntiaRodriguez Y Rodriguez, Martius Vicente2020-05-29T17:31:58Zoai:ojs.www.revistasg.uff.br:article/1204Revistahttps://www.revistasg.uff.br/sgPUBhttps://www.revistasg.uff.br/sg/oai||sg.revista@gmail.com|| periodicos@proppi.uff.br1980-51601980-5160opendoar:2020-05-29T17:31:58Sistemas & Gestão - Universidade Federal Fluminense (UFF)false |
dc.title.none.fl_str_mv |
The contribution of intellectual capital management to minimize the hidden costs in public administration A contribuição da gestão do capital intelectual para minimização dos custos ocultos na administração pública |
title |
The contribution of intellectual capital management to minimize the hidden costs in public administration |
spellingShingle |
The contribution of intellectual capital management to minimize the hidden costs in public administration Costa Sousa, Wilson Vanderlei Hidden Costs Intellectual Capital Public Administration Public Service |
title_short |
The contribution of intellectual capital management to minimize the hidden costs in public administration |
title_full |
The contribution of intellectual capital management to minimize the hidden costs in public administration |
title_fullStr |
The contribution of intellectual capital management to minimize the hidden costs in public administration |
title_full_unstemmed |
The contribution of intellectual capital management to minimize the hidden costs in public administration |
title_sort |
The contribution of intellectual capital management to minimize the hidden costs in public administration |
author |
Costa Sousa, Wilson Vanderlei |
author_facet |
Costa Sousa, Wilson Vanderlei de Melo de Albuquerque Ribeiro, Cíntia Rodriguez Y Rodriguez, Martius Vicente |
author_role |
author |
author2 |
de Melo de Albuquerque Ribeiro, Cíntia Rodriguez Y Rodriguez, Martius Vicente |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Costa Sousa, Wilson Vanderlei de Melo de Albuquerque Ribeiro, Cíntia Rodriguez Y Rodriguez, Martius Vicente |
dc.subject.por.fl_str_mv |
Hidden Costs Intellectual Capital Public Administration Public Service |
topic |
Hidden Costs Intellectual Capital Public Administration Public Service |
description |
This research demonstrates how proper management of intellectual capital can improve the management of hidden costs in public entities, providing the concept of intellectual capital and hidden costs and exploiting the existing intellectual capital measurement models, especially the Queiroz model (2003) which proposes the analysis of five variables for the public sector (human capital, internal organization, external relations, quality and transparency). This research presents a case study at the Fluminense Federal University - Niterói (Brazil) with the application of a questionnaire based on the Queiroz model, in order to highlight the contribution that the management of intellectual capital can provide as an auxiliary tool in the detection, prevention and administration of the hidden costs. The results allow the identification of existing dysfunctions, from poor management of intellectual capital, which contribute to the construction and perpetuation of a negative culture for existence of inefficient procedures and lack of regulation and control. Replication of this study in other institutions will check on the management of intellectual capital and what points need to be taken care to control existing dysfunctions and thus minimize, or even not generate hidden costs. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-11-03 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion case analysis; literature revision |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistasg.uff.br/sg/article/view/1204 10.20985/1980-5160.2016.v11n3.1204 |
url |
https://www.revistasg.uff.br/sg/article/view/1204 |
identifier_str_mv |
10.20985/1980-5160.2016.v11n3.1204 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://www.revistasg.uff.br/sg/article/view/1204/510 https://www.revistasg.uff.br/sg/article/view/1204/515 https://www.revistasg.uff.br/sg/article/view/1204/511 https://www.revistasg.uff.br/sg/article/view/1204/516 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Sistemas & Gestão info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Sistemas & Gestão |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
text/html application/pdf text/html application/pdf |
dc.publisher.none.fl_str_mv |
ABEC |
publisher.none.fl_str_mv |
ABEC |
dc.source.none.fl_str_mv |
Sistemas & Gestão; v. 11 n. 3 (2016): Setembro/2016; 326-341 1980-5160 10.20985/1980-5160.2016.v11n3 reponame:Sistemas & Gestão instname:Universidade Federal Fluminense (UFF) instacron:UFF |
instname_str |
Universidade Federal Fluminense (UFF) |
instacron_str |
UFF |
institution |
UFF |
reponame_str |
Sistemas & Gestão |
collection |
Sistemas & Gestão |
repository.name.fl_str_mv |
Sistemas & Gestão - Universidade Federal Fluminense (UFF) |
repository.mail.fl_str_mv |
||sg.revista@gmail.com|| periodicos@proppi.uff.br |
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1798320144455303168 |