CAPITAL INTELECTUAL
a relação entre categorias de mensuração e porte empresarial
DOI:
https://doi.org/10.21728/p2p.2024v10n2e-6915Palavras-chave:
capital intelectual, modelo, definição, dimensões, porte empresarialResumo
A Gestão do Conhecimento e o Capital Intelectual visam promover o desenvolvimento de uma gestão eficaz dos recursos para gerar vantagens competitivas numa economia baseada no conhecimento. Nesse contexto, investidores, executivos de empresas, profissionais, governantes e acadêmicos debatem, há tempos, o potencial de criação de valor do Capital Intelectual. No entanto, os modelos, definições e elementos que sustentam esse campo científico ainda não fornecem um arcabouço fundamental que tenha como função nortear a mensuração do Capital Intelectual nos mais diversos portes empresariais. A saber, para uma empresa de pequeno porte alguns métodos, como Skandia Navigator™ e Investor Assigned Market Value™, podem não ser condizentes com o intento de mensurar seu Capital Intelectual. Seja por serem muito abrangentes (Skandia Navigator™), ou por serem destinados (Investor Assigned Market Value™), majoritariamente, a mensuração de intangíveis em empresas de maior porte (empresas com capital aberto em bolsa de valores). Assim, esta pesquisa tem por intento identificar os métodos da mensuração do Capital Intelectual e sua correlação com os mais diversos portes empresariais. Foi empregada a Análise de Conteúdo como um método qualitativo-exploratório-descritivo para investigar o ambicionado. Dessa maneira, espera-se que o estabelecimento da correlação porte-método enriqueça discussão sobre a utilização e a gestão dos ativos intangíveis. Contudo, esta pesquisa é limitada pelo pequeno número de estudos analisados. No entanto, estes foram suficientes para identificar os aspectos estabelecidos. Sugestões para pesquisas futuras incluem estender o escopo do estudo para incluir bancos de dados adicionais e solicitar a opinião de especialistas sobre tópicos adicionais.
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