The most relevant intangible assets in generating value in creative economy companies

Detalhes bibliográficos
Autor(a) principal: Valença, Paulo Henrique Leite
Data de Publicação: 2023
Outros Autores: Lima, Adilson Celestino de
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/31159
Resumo: Objective: This work seeks to identify which variables best explain the generation of value in creative economy companies that have high investment in intangible assets. The study focused on the creative economy sector of Porto Digital in the city of Recife, Pernambuco, Brazil. Methodology: The methodology used was exploratory research. For the examination of the variables, the multivariate analysis was used with the application of exploratory factor analysis, and for confirmation, the Spearman correlation model. For data collection, a semi-structured questionnaire prepared in Google Forms was sent to the companies in the second half of July 2021. The responses were validated using Cronbach's Alpha, and the suitability for using factor analysis was measured using the KMO and Bartlett tests. All results were found and demonstrated using the IBM SPSS Statistics 26 software. Results: The variables highlighted by the results were grouped into three groups and presented in an accounting statement model using the Resource-Based Theory definitions. Finally, the CEO of two of the most prominent Creative Economy companies in Pernambuco gave his opinion on these variables. These comments were placed in the financial statement explanatory note format. The results showed that 13 variables were classified into structural, relational, and human capital. Study contributions: Creative economy companies essentially work using the ability to manage all their intangible resources. This article is the first to provide empirical evidence on the perceptions of managers of creative economy companies in Porto Digital do Recife about the importance and contributions of intangible assets to generate value in their businesses, as well as assess the organizational resilience of these companies in the context of the covid-19 pandemic.
id UFRN-3_9cb8dd3667e04ced913d8d7d943671cd
oai_identifier_str oai:periodicos.ufrn.br:article/31159
network_acronym_str UFRN-3
network_name_str Revista Ambiente Contábil
repository_id_str
spelling The most relevant intangible assets in generating value in creative economy companiesLos activos intangibles más relevantes en la generación de valor en las empresas de la economía creativaOs ativos intangíveis mais relevantes na geração de valor em empresas de economia criativaIntangible assets. Creative economy. Structure of the intangible asset. Resource-based theory. Value generation.Inglês.Activos intangibles. Economía creativa. Estructura del activo intangible. Teoría basada en recursos. Generación de valor.Ativos intangíveis. Economia Criativa. Estrutura do ativo intangível. Teoria baseada em recursos. Geração de valor.Objective: This work seeks to identify which variables best explain the generation of value in creative economy companies that have high investment in intangible assets. The study focused on the creative economy sector of Porto Digital in the city of Recife, Pernambuco, Brazil. Methodology: The methodology used was exploratory research. For the examination of the variables, the multivariate analysis was used with the application of exploratory factor analysis, and for confirmation, the Spearman correlation model. For data collection, a semi-structured questionnaire prepared in Google Forms was sent to the companies in the second half of July 2021. The responses were validated using Cronbach's Alpha, and the suitability for using factor analysis was measured using the KMO and Bartlett tests. All results were found and demonstrated using the IBM SPSS Statistics 26 software. Results: The variables highlighted by the results were grouped into three groups and presented in an accounting statement model using the Resource-Based Theory definitions. Finally, the CEO of two of the most prominent Creative Economy companies in Pernambuco gave his opinion on these variables. These comments were placed in the financial statement explanatory note format. The results showed that 13 variables were classified into structural, relational, and human capital. Study contributions: Creative economy companies essentially work using the ability to manage all their intangible resources. This article is the first to provide empirical evidence on the perceptions of managers of creative economy companies in Porto Digital do Recife about the importance and contributions of intangible assets to generate value in their businesses, as well as assess the organizational resilience of these companies in the context of the covid-19 pandemic.Objetivo: Este trabajo busca identificar qué variables explican mejor la generación de valor en empresas de economía creativa que tienen alta inversión en activos intangibles. El estudio se centró en el sector de la economía creativa de Porto Digital en la ciudad de Recife, Pernambuco, Brasil. Metodología: La metodología utilizada fue una investigación exploratoria. Para el examen de las variables se utilizó el análisis multivariado con la aplicación del análisis factorial exploratorio, y para la confirmación, el modelo de correlación de Spearman. Para la recolección de datos se envió a las empresas un cuestionario semiestructurado elaborado en Google Forms en la segunda quincena de julio de 2021. Las respuestas se validaron mediante el Alfa de Cronbach y la idoneidad para el uso del análisis factorial se midió mediante las pruebas de KMO y Bartlett. Todos los resultados se encontraron y demostraron utilizando el software IBM SPSS Statistics 26. Resultados: Las variables destacadas por los resultados se agruparon en tres grupos y se presentaron en un modelo de estado contable utilizando las definiciones de la Teoría Basada en Recursos. Finalmente, el presidente ejecutivo de dos de las más destacadas empresas de Economía Creativa de Pernambuco opinó sobre estas variables. Estos comentarios se colocaron en el formato de notas explicativas de los estados contables. Los resultados mostraron que 13 variables se clasificaron en capital estructural, relacional y humano. Aportaciones del estudio: Las empresas de economía creativa trabajan esencialmente desde la capacidad de gestión de todos sus recursos intangibles. Este artículo es el primero en proporcionar evidencia empírica sobre las percepciones de los gerentes de empresas de economía creativa en Porto Digital do Recife sobre la importancia y las contribuciones de los activos intangibles para generar valor en sus negocios, así como evaluar la resiliencia organizacional de estas empresas en el contexto de la pandemia del covid-19.Objetivo: Este trabalho busca identificar quais são variáveis que melhor explicam a geração de valor em empresas de economia criativa que apresentam alto investimento em ativos intangíveis. O estudo focou o setor de economia criativa do Porto Digital da cidade do Recife, Pernambuco, Brasil. Metodologia: A metodologia empregada foi uma pesquisa exploratória. Para o exame das variáveis, foi utilizada a análise multivariada com aplicação de análise fatorial exploratória, e para confirmação, o modelo de correlação de Spearman. Para coleta de dados, foi encaminhado às empresas, na segunda quinzena do mês de julho de 2021, um questionário semiestruturado preparado no Google Forms. As respostas foram validadas através do Alfa de Cronbach, e a adequação para utilização da análise fatorial foi medida através dos testes de KMO e Bartlett. Todos os resultados foram achados e demonstrados por meio da utilização do software IBM SPSS Statistics 26. Resultados: As variáveis destacadas pelos resultados foram reunidas em três grupos e apresentadas em um modelo de demonstração contábil utilizando as definições da Teoria Baseada em Recursos. Por fim, o CEO de duas das mais destacadas empresas de Economia Criativa de Pernambuco emitiu sua opinião sobre essas variáveis. Esses comentários foram colocados no formato de nota explicativa da demonstração contábil. Os resultados apontaram que 13 variáveis foram classificadas em capital estrutural, relacional e humano. Contribuições do estudo: Empresas de economia criativa trabalham essencialmente utilizando a capacidade de gerenciamento de todos os seus recursos intangíveis. Este artigo é o primeiro a fornecer evidências empíricas sobre as percepções dos gestores das empresas de economia criativa do Porto Digital do Recife sobre a importância e as contribuições dos ativos intangíveis para geração de valor em seus negócios, bem como avalia a resiliência organizacional dessas empresas no contexto da pandemia de covid-19.Portal de Periódicos Eletrônicos da UFRN2023-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3115910.21680/2176-9036.2023v15n1ID31159REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 1 (2023): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.2176-903610.21680/2176-9036.2023v15n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/31159/16625Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessValença, Paulo Henrique Leite Lima, Adilson Celestino de 2023-02-08T21:42:03Zoai:periodicos.ufrn.br:article/31159Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2023-02-08T21:42:03Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv The most relevant intangible assets in generating value in creative economy companies
Los activos intangibles más relevantes en la generación de valor en las empresas de la economía creativa
Os ativos intangíveis mais relevantes na geração de valor em empresas de economia criativa
title The most relevant intangible assets in generating value in creative economy companies
spellingShingle The most relevant intangible assets in generating value in creative economy companies
Valença, Paulo Henrique Leite
Intangible assets. Creative economy. Structure of the intangible asset. Resource-based theory. Value generation.
Inglês.
Activos intangibles. Economía creativa. Estructura del activo intangible. Teoría basada en recursos. Generación de valor.
Ativos intangíveis. Economia Criativa. Estrutura do ativo intangível. Teoria baseada em recursos. Geração de valor.
title_short The most relevant intangible assets in generating value in creative economy companies
title_full The most relevant intangible assets in generating value in creative economy companies
title_fullStr The most relevant intangible assets in generating value in creative economy companies
title_full_unstemmed The most relevant intangible assets in generating value in creative economy companies
title_sort The most relevant intangible assets in generating value in creative economy companies
author Valença, Paulo Henrique Leite
author_facet Valença, Paulo Henrique Leite
Lima, Adilson Celestino de
author_role author
author2 Lima, Adilson Celestino de
author2_role author
dc.contributor.author.fl_str_mv Valença, Paulo Henrique Leite
Lima, Adilson Celestino de
dc.subject.por.fl_str_mv Intangible assets. Creative economy. Structure of the intangible asset. Resource-based theory. Value generation.
Inglês.
Activos intangibles. Economía creativa. Estructura del activo intangible. Teoría basada en recursos. Generación de valor.
Ativos intangíveis. Economia Criativa. Estrutura do ativo intangível. Teoria baseada em recursos. Geração de valor.
topic Intangible assets. Creative economy. Structure of the intangible asset. Resource-based theory. Value generation.
Inglês.
Activos intangibles. Economía creativa. Estructura del activo intangible. Teoría basada en recursos. Generación de valor.
Ativos intangíveis. Economia Criativa. Estrutura do ativo intangível. Teoria baseada em recursos. Geração de valor.
description Objective: This work seeks to identify which variables best explain the generation of value in creative economy companies that have high investment in intangible assets. The study focused on the creative economy sector of Porto Digital in the city of Recife, Pernambuco, Brazil. Methodology: The methodology used was exploratory research. For the examination of the variables, the multivariate analysis was used with the application of exploratory factor analysis, and for confirmation, the Spearman correlation model. For data collection, a semi-structured questionnaire prepared in Google Forms was sent to the companies in the second half of July 2021. The responses were validated using Cronbach's Alpha, and the suitability for using factor analysis was measured using the KMO and Bartlett tests. All results were found and demonstrated using the IBM SPSS Statistics 26 software. Results: The variables highlighted by the results were grouped into three groups and presented in an accounting statement model using the Resource-Based Theory definitions. Finally, the CEO of two of the most prominent Creative Economy companies in Pernambuco gave his opinion on these variables. These comments were placed in the financial statement explanatory note format. The results showed that 13 variables were classified into structural, relational, and human capital. Study contributions: Creative economy companies essentially work using the ability to manage all their intangible resources. This article is the first to provide empirical evidence on the perceptions of managers of creative economy companies in Porto Digital do Recife about the importance and contributions of intangible assets to generate value in their businesses, as well as assess the organizational resilience of these companies in the context of the covid-19 pandemic.
publishDate 2023
dc.date.none.fl_str_mv 2023-01-02
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://periodicos.ufrn.br/ambiente/article/view/31159
10.21680/2176-9036.2023v15n1ID31159
url https://periodicos.ufrn.br/ambiente/article/view/31159
identifier_str_mv 10.21680/2176-9036.2023v15n1ID31159
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/31159/16625
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 1 (2023): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.
2176-9036
10.21680/2176-9036.2023v15n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
_version_ 1799770190589722624