INTELLECTUAL CAPITAL: A FINANCIAL ACCOUNTING PERSPECTIVE IN BRAZILIAN CONTEXT FROM 1994 TO 2007

Detalhes bibliográficos
Autor(a) principal: Rover, Suliani
Data de Publicação: 2009
Outros Autores: Reina, Donizete, Ensslin, Sandra Rolim
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11103
Resumo: Intellectual Capital (IC), also known as Intangible Assets (IA), have been presented to companies as a new source of competitiveness that needs to be recognized, measured and disclosured. However, IC multidisciplinary nature requires more accuracy researches, aiming to present its tendencies. Then, this paper intends to presents a mapping on IC research field in Brazil, from 1994 to 2007. The sample includes 45 scientific papers related to IC, published in Brazilian journals classified as A, B and C by CAPES, and A papers in Brazilian events, in the field of Management, Accounting and Tourism. It was used qualitative content analysis, mapping and bibliometric study. The most important results are: the bibliometric study showed that 49% of papers are exploratory, and 69% are empirical; sector of telecommunications and technology are the most investigated. Mapping demonstrated that the focus of studies on economic-financial performance, its recognition and registration on financial reports. The predominant category found was goodwill, and papers converge to external users. The primary conclusion is that among many papers on IC field, there isn’t an alignment of constitutive concepts, when compared to the concepts presented in theoretical revision.
id UFRGS-23_9b0a49bbb75f13e61def7a5c664ae031
oai_identifier_str oai:seer.ufrgs.br:article/11103
network_acronym_str UFRGS-23
network_name_str ConTexto
repository_id_str
spelling INTELLECTUAL CAPITAL: A FINANCIAL ACCOUNTING PERSPECTIVE IN BRAZILIAN CONTEXT FROM 1994 TO 2007CAPITAL INTELECTUAL: UMA ANÁLISE DA PERSPECTIVA CONTÁBIL FINANCEIRA NO CONTEXTO BRASILEIRO ENTRE OS ANOS 1994 E 2007Intellectual capital. Intangible assets. Financial accounting. Scientific production.Capital intelectual. Ativos intangíveis. Contabilidade financeira. Produção científica.Intellectual Capital (IC), also known as Intangible Assets (IA), have been presented to companies as a new source of competitiveness that needs to be recognized, measured and disclosured. However, IC multidisciplinary nature requires more accuracy researches, aiming to present its tendencies. Then, this paper intends to presents a mapping on IC research field in Brazil, from 1994 to 2007. The sample includes 45 scientific papers related to IC, published in Brazilian journals classified as A, B and C by CAPES, and A papers in Brazilian events, in the field of Management, Accounting and Tourism. It was used qualitative content analysis, mapping and bibliometric study. The most important results are: the bibliometric study showed that 49% of papers are exploratory, and 69% are empirical; sector of telecommunications and technology are the most investigated. Mapping demonstrated that the focus of studies on economic-financial performance, its recognition and registration on financial reports. The predominant category found was goodwill, and papers converge to external users. The primary conclusion is that among many papers on IC field, there isn’t an alignment of constitutive concepts, when compared to the concepts presented in theoretical revision.O Capital Intelectual (CI), também denominado Ativos Intangíveis (AI), tem sido apresentado às empresas como um novo fator competitivo que necessita ser reconhecido, mensurado e evidenciado. Contudo, sua natureza multidisciplinar requer pesquisas mais acuradas, objetivando apresentar as tendências dos estudos realizados sobre o tema. Assim, este artigo tem por objetivo apresentar um mapeamento da pesquisa na área de CI no contexto brasileiro, no período de 1994 a 2007. A amostra da pesquisa consiste de 45 artigos científicos relacionados ao CI, publicados em periódicos nacionais classificados pela CAPES como A, B e C e em eventos nacionais A, da área de Administração, Ciências Contábeis e Turismo. A pesquisa foi realizada por meio de um estudo bibliométrico e de um mapeamento, sendo qualitativa e utilizando dados secundários e a técnica de análise de conteúdo. Como principais resultados, pode-se destacar: no estudo bibliométrico, 49% dos trabalhos são exploratórios, 69% são estudos práticos, e os setores de telecomunicações e tecnologia são os mais investigados nos estudos; no mapeamento, o foco das pesquisas é voltado ao desempenho econômico-financeiro, ao reconhecimento e à contabilização. A categoria predominante foi a de goodwill, e os trabalhos convergem para o atendimento aos usuários externos. Conclui-se que, entre os diversos trabalhos da área de CI, há um desalinhamento das definições constitutivas encontradas nesta pesquisa, em relação aos conceitos apresentados no referencial teórico.UFRGS2009-10-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11103ConTexto - Contabilidade em Texto; v. 8 n. 13 (2008): 1º semestre 20082175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11103/6590Rover, SulianiReina, DonizeteEnsslin, Sandra Roliminfo:eu-repo/semantics/openAccess2009-10-27T14:03:42Zoai:seer.ufrgs.br:article/11103Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-10-27T14:03:42ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv INTELLECTUAL CAPITAL: A FINANCIAL ACCOUNTING PERSPECTIVE IN BRAZILIAN CONTEXT FROM 1994 TO 2007
CAPITAL INTELECTUAL: UMA ANÁLISE DA PERSPECTIVA CONTÁBIL FINANCEIRA NO CONTEXTO BRASILEIRO ENTRE OS ANOS 1994 E 2007
title INTELLECTUAL CAPITAL: A FINANCIAL ACCOUNTING PERSPECTIVE IN BRAZILIAN CONTEXT FROM 1994 TO 2007
spellingShingle INTELLECTUAL CAPITAL: A FINANCIAL ACCOUNTING PERSPECTIVE IN BRAZILIAN CONTEXT FROM 1994 TO 2007
Rover, Suliani
Intellectual capital. Intangible assets. Financial accounting. Scientific production.
Capital intelectual. Ativos intangíveis. Contabilidade financeira. Produção científica.
title_short INTELLECTUAL CAPITAL: A FINANCIAL ACCOUNTING PERSPECTIVE IN BRAZILIAN CONTEXT FROM 1994 TO 2007
title_full INTELLECTUAL CAPITAL: A FINANCIAL ACCOUNTING PERSPECTIVE IN BRAZILIAN CONTEXT FROM 1994 TO 2007
title_fullStr INTELLECTUAL CAPITAL: A FINANCIAL ACCOUNTING PERSPECTIVE IN BRAZILIAN CONTEXT FROM 1994 TO 2007
title_full_unstemmed INTELLECTUAL CAPITAL: A FINANCIAL ACCOUNTING PERSPECTIVE IN BRAZILIAN CONTEXT FROM 1994 TO 2007
title_sort INTELLECTUAL CAPITAL: A FINANCIAL ACCOUNTING PERSPECTIVE IN BRAZILIAN CONTEXT FROM 1994 TO 2007
author Rover, Suliani
author_facet Rover, Suliani
Reina, Donizete
Ensslin, Sandra Rolim
author_role author
author2 Reina, Donizete
Ensslin, Sandra Rolim
author2_role author
author
dc.contributor.author.fl_str_mv Rover, Suliani
Reina, Donizete
Ensslin, Sandra Rolim
dc.subject.por.fl_str_mv Intellectual capital. Intangible assets. Financial accounting. Scientific production.
Capital intelectual. Ativos intangíveis. Contabilidade financeira. Produção científica.
topic Intellectual capital. Intangible assets. Financial accounting. Scientific production.
Capital intelectual. Ativos intangíveis. Contabilidade financeira. Produção científica.
description Intellectual Capital (IC), also known as Intangible Assets (IA), have been presented to companies as a new source of competitiveness that needs to be recognized, measured and disclosured. However, IC multidisciplinary nature requires more accuracy researches, aiming to present its tendencies. Then, this paper intends to presents a mapping on IC research field in Brazil, from 1994 to 2007. The sample includes 45 scientific papers related to IC, published in Brazilian journals classified as A, B and C by CAPES, and A papers in Brazilian events, in the field of Management, Accounting and Tourism. It was used qualitative content analysis, mapping and bibliometric study. The most important results are: the bibliometric study showed that 49% of papers are exploratory, and 69% are empirical; sector of telecommunications and technology are the most investigated. Mapping demonstrated that the focus of studies on economic-financial performance, its recognition and registration on financial reports. The predominant category found was goodwill, and papers converge to external users. The primary conclusion is that among many papers on IC field, there isn’t an alignment of constitutive concepts, when compared to the concepts presented in theoretical revision.
publishDate 2009
dc.date.none.fl_str_mv 2009-10-27
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/11103
url https://seer.ufrgs.br/index.php/ConTexto/article/view/11103
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/11103/6590
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 UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 8 n. 13 (2008): 1º semestre 2008
2175-8751
1676-6016
reponame:ConTexto
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 ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
_version_ 1799766348732039168

Registros relacionados