MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIES

Detalhes bibliográficos
Autor(a) principal: Pompa Antunes, Maria Thereza
Data de Publicação: 2013
Outros Autores: Martins, Eliseu
Tipo de documento: Artigo
Idioma: por
Título da fonte: REAd (Porto Alegre. Online)
Texto Completo: https://seer.ufrgs.br/index.php/read/article/view/39905
Resumo: The objective of this article was to evidence the actions used for the managers of great Brazilian companies for the treatment of the elements that characterize the Intellectual Capital (CI), of form if to suggest a model conceptual that contributes for the management of the investments in Intellectual Capital. The research was exploratory and used the qualitative method, and has been developed with a sample of 30 financial managers employed by big Brazilian companies listed by Exame Melhores & Maiores in its annual rank of the Bigger and Better Brazilian Companies (2002). The data analysis led to the conclusion that those companies do not have managerial controlling systems which allow the measurement of return on investment made in IC, although they might have some productivity indexes related to such kind of investment.  The gotten results had allowed, therefore, presenting a conceptual model for returns assessment of Intellectual Capital investments.
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spelling MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIESGERENCIANDO O CAPITAL INTELECTUAL: UMA PROPOSTA BASEADA NA CONTROLADORIA DE GRANDES EMPRESAS BRASILEIRASContabilidadeCapital IntelectualControladoriaGestão do Capital IntelectualAtivos IntangíveisAccountingIntellectual CapitalControllershipIntellectual Capital ManagementIntangible AssetsThe objective of this article was to evidence the actions used for the managers of great Brazilian companies for the treatment of the elements that characterize the Intellectual Capital (CI), of form if to suggest a model conceptual that contributes for the management of the investments in Intellectual Capital. The research was exploratory and used the qualitative method, and has been developed with a sample of 30 financial managers employed by big Brazilian companies listed by Exame Melhores & Maiores in its annual rank of the Bigger and Better Brazilian Companies (2002). The data analysis led to the conclusion that those companies do not have managerial controlling systems which allow the measurement of return on investment made in IC, although they might have some productivity indexes related to such kind of investment.  The gotten results had allowed, therefore, presenting a conceptual model for returns assessment of Intellectual Capital investments.O objetivo deste artigo foi o de evidenciar as ações empregadas pelos gestores de grandes empresas brasileiras para o tratamento dos elementos que caracterizam o Capital Intelectual (CI), de forma a se sugerir um modelo conceitual que contribui para a gestão dos investimentos em Capital Intelectual. A pesquisa do tipo exploratória, e usando o método qualitativo, foi realizada junto a uma amostra composta por 30 gestores da área financeira de grandes empresas brasileiras extraídas do rank da Revista Exame Melhores & Maiores (2002). A análise dos dados permitiu verificar que, nessas empresas, apesar da existência de alguns indicadores de produtividade associados aos investimentos nos elementos do Capital Intelectual, não existe um sistema de controle gerencial que permita a mensuração dos retornos obtidos pelos investimentos realizados em CI.. Os resultados obtidos permitiram, portanto, apresentar um modelo conceitual de mensuração dos retornos dos investimentos em Capital Intelectual. Universidade Federal do Rio Grande do Sul2013-05-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionscientific articleAvaliado pelos paresartigo científicoapplication/pdfhttps://seer.ufrgs.br/index.php/read/article/view/39905Electronic Review of Administration; Vol. 13 No. 1 (2007): Edição 55 - jan/abr 2007; 1-23Revista Electrónica de Administración; Vol. 13 Núm. 1 (2007): Edição 55 - jan/abr 2007; 1-23Revista Eletrônica de Administração; v. 13 n. 1 (2007): Edição 55 - jan/abr 2007; 1-231413-23111980-4164reponame:REAd (Porto Alegre. Online)instname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/read/article/view/39905/25440Pompa Antunes, Maria TherezaMartins, Eliseuinfo:eu-repo/semantics/openAccess2013-05-16T14:21:20Zoai:seer.ufrgs.br:article/39905Revistahttp://seer.ufrgs.br/index.php/read/indexPUBhttps://seer.ufrgs.br/read/oaiea_read@ufrgs.br1413-23111413-2311opendoar:2013-05-16T14:21:20REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIES
GERENCIANDO O CAPITAL INTELECTUAL: UMA PROPOSTA BASEADA NA CONTROLADORIA DE GRANDES EMPRESAS BRASILEIRAS
title MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIES
spellingShingle MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIES
Pompa Antunes, Maria Thereza
Contabilidade
Capital Intelectual
Controladoria
Gestão do Capital Intelectual
Ativos Intangíveis
Accounting
Intellectual Capital
Controllership
Intellectual Capital Management
Intangible Assets
title_short MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIES
title_full MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIES
title_fullStr MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIES
title_full_unstemmed MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIES
title_sort MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIES
author Pompa Antunes, Maria Thereza
author_facet Pompa Antunes, Maria Thereza
Martins, Eliseu
author_role author
author2 Martins, Eliseu
author2_role author
dc.contributor.author.fl_str_mv Pompa Antunes, Maria Thereza
Martins, Eliseu
dc.subject.por.fl_str_mv Contabilidade
Capital Intelectual
Controladoria
Gestão do Capital Intelectual
Ativos Intangíveis
Accounting
Intellectual Capital
Controllership
Intellectual Capital Management
Intangible Assets
topic Contabilidade
Capital Intelectual
Controladoria
Gestão do Capital Intelectual
Ativos Intangíveis
Accounting
Intellectual Capital
Controllership
Intellectual Capital Management
Intangible Assets
description The objective of this article was to evidence the actions used for the managers of great Brazilian companies for the treatment of the elements that characterize the Intellectual Capital (CI), of form if to suggest a model conceptual that contributes for the management of the investments in Intellectual Capital. The research was exploratory and used the qualitative method, and has been developed with a sample of 30 financial managers employed by big Brazilian companies listed by Exame Melhores & Maiores in its annual rank of the Bigger and Better Brazilian Companies (2002). The data analysis led to the conclusion that those companies do not have managerial controlling systems which allow the measurement of return on investment made in IC, although they might have some productivity indexes related to such kind of investment.  The gotten results had allowed, therefore, presenting a conceptual model for returns assessment of Intellectual Capital investments.
publishDate 2013
dc.date.none.fl_str_mv 2013-05-13
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
scientific article
Avaliado pelos pares
artigo científico
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/read/article/view/39905
url https://seer.ufrgs.br/index.php/read/article/view/39905
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/read/article/view/39905/25440
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal do Rio Grande do Sul
publisher.none.fl_str_mv Universidade Federal do Rio Grande do Sul
dc.source.none.fl_str_mv Electronic Review of Administration; Vol. 13 No. 1 (2007): Edição 55 - jan/abr 2007; 1-23
Revista Electrónica de Administración; Vol. 13 Núm. 1 (2007): Edição 55 - jan/abr 2007; 1-23
Revista Eletrônica de Administração; v. 13 n. 1 (2007): Edição 55 - jan/abr 2007; 1-23
1413-2311
1980-4164
reponame:REAd (Porto Alegre. Online)
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str REAd (Porto Alegre. Online)
collection REAd (Porto Alegre. Online)
repository.name.fl_str_mv REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv ea_read@ufrgs.br
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