MANAGING INTELLECTUAL CAPITAL: A PROPOSAL BASED ON THE CONTROLLING OF BRAZILIAN LARGE COMPANIES
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 Intellect...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2013 |
| País: | Brasil |
| Institución: | Universidade Federal do Rio Grande do Sul (UFRGS) |
| Repositorio: | REAd (Porto Alegre. Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:seer.ufrgs.br:article/39905 |
| Acceso en línea: | https://seer.ufrgs.br/index.php/read/article/view/39905 |
| Access Level: | acceso abierto |
| Palabra clave: | Contabilidade Capital Intelectual Controladoria Gestão do Capital Intelectual Ativos Intangíveis Accounting Intellectual Capital Controllership Intellectual Capital Management Intangible Assets |
| Sumario: | 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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