INTANGIBILITY OF INTELLECTUAL CAPITAL IN THE ACCOUNTING OFFICES’ PRACTICE

• Autor(a) principal: Neves, Fabrício Ramos
• Data de Publicação: 2018
• Outros Autores: de Farias, Raíssa Silveira, de Santana, Natália Guimarães, de Carvalho, Carlos Adivaldino Silva Vieira
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/12923
• topic: Intellectual capital. Intangible assets. Financial Statements.; Capital Intelectual. Activos intangibles. Demostraciones Contables; Capital Intelectual. Ativos intangíveis. Demonstrações Contábeis.

This study aimed to discuss the perspective of individuals in relation to intellectual capital, since it has more knowledge about the subject, its importance and a practical application given by the accounting offices. For that, a survey was produced, whose instrument for data collection was a questionnaire based on the studies of Martinez (1999) and Guthrie (2001a). The sample of the study counted on 15 accounting reports of the micro-region of the city of Guanambi-BA, whose data were analyzed through descriptive statistics. The results of the study show that the interviewees have the concept of Intellectual capital, making investments in the elements that identify and participate in an important way, and their performance indicators are not included. and those values. How to do, reflect on the use of capital accounting practices, particularly large-sized companies, especially accounting, as a control tool, increasingly efficient in organizations.