Capital intelectual em empresas de ti: Perfil e mensuração de valor em prestadores de serviços no estado do Rio de Janeiro

• Autores: Bruno Cezar Pinto Aderne Gomes, José Francisco de Carvalho Rezende
• Localización: Revista iberoamericana de contabilidad de gestión, ISSN 1696-294X, Vol. 13, Nº. 25, 2015, págs. 16-40
• Idioma: portugués
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• Resumen

  • This work studied elements that guide the Intellectual Capital Management and the generation of value in companies providing services in Information Technology in the State of Rio de Janeiro - Brazil. From the operation of the data with multivariate analysis support, it was possible to establish an exploratory taxonomy based on three clusters. It was also identified the interdependence among the constructs that comprise Intellectual Capital and Financial Capital.

    The future implications of this study for the ICT sector relate to possible theoretical and practices reorientation for managers, so they improve the view of any gaps in the development of competitive advantages related to the creation of value through Intellectual Capital and Financial Capital. It remains evident that the participants recognize the importance of intellectual capital at different levels. Each one of the groups has prioritized a particular type of value creation dimension: Human Capital, guidance for internal competences; Financial capital, guidance for operational efficiency; and Relationship Capital, market orientation — leading to the finding of heterogeneity of business profiles, even when framed, mostly small and medium-sized companies providing services.