INTANGIBILITY OF INTELLECTUAL CAPITAL IN THE ACCOUNTING OFFICES’ PRACTICE
DOI:
https://doi.org/10.21680/2176-9036.2018v10n2ID12923Keywords:
Intellectual capital. Intangible assets. Financial Statements.Abstract
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.
Downloads
References
ANTUNES, M. T. P. Contribuição ao entendimento e mensuração do Capital intelectual. Dissertação de Mestrado em Ciências Contábeis. Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo. São Paulo, p. 186, 1999.
ANTUNES, M. T. P. MARTINS, E. Capital intelectual: verdades e mitos. Revista de Contabilidade & Finanças da USP – FEA – Departamento de Contabilidade e Atuaria. São Paulo – SP, ano XIII, nº 29, p.41-54, mai/agos.2002.
BASSI, L. Human capital advantage: developing metrics for the knowledge era. In: Linezine, 2000.
BONTIS, N. Intellectual capital disclosure in Canadian corporations, Journal of Human Resource Costing and Accounting, v. 7, n. 1/2, p. 9-20, 2003. DOI: 10.1108/eb029076
BRENNAN, N. Reporting and managing intellectual capital: evidence from Ireland. In: International symposium measuring and reporting Intellectual Capital: experiences, issues and prospects. Amsterdam, 1999. Disponível em: https://doi.org/10.1108/09513570110403443 Acesso em: 25 set. 2016.
ENSSLIN, D. Ph. L.; SCHNORRENBERGER, D. Gerenciamento de intangíveis: sonho ou realidade? Revista Brasileira de Contabilidade, Brasília. 2004.
FIRER, S.; WILLIAMS M. S. Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, v. 4 n. 3, 2003. Disponível em: https://doi.org/10.1108/14691930310487806 Acesso em: 25 set. 2016.
FLAMHOLTZ, E. G.; MAIN, E. D. Human resource accouting: Advances in concepts, methods and applications. Los Angeles: Academic Publishers, ed. 3ª, 1999.
GOIS, C. G. Capital intelectual: o intangível do século XXI. IN: Congresso Brasileiro de Custos. Recife, 2000.
GUTHRIE, J.; PETTY, R. Managing intellectual capital: from theory to practice. Australian. CPA, v. 69, n. 7, p. 18-21, 1999.
GUTHRIE, J.; PETTY, R. Intellectual capital literature review: measurement, reporting and management. Journal of Intellectual Capital, v. 1, n. 2, p. 155-76, 2001a.
GUTHRIE, J. The management, measurement and the reporting of intellectual capital,
Journal of Intellectual Capital, v. 2 n. 1, pp. 27-41, 2001b.
KIANTO, A.; SÁENZ, J.; ARAMBURU, N. Knowledge-based human resource management practices, intellectual capital and innovation. Journal of Business Research, v. 81, p. 11-20, 2017. https://doi.org/10.1016/j.jbusres.2017.07.018 Acesso em: 26 set. 2017
LEON, R. D. Intellectual capital - source of competitiveness. International Journal of Learning and Intellectual Capital. v. 13, n.2-3, p. 149-166, 2016. Disponível em: https://doi.org/10.1504/IJLIC.2016.075695 Acesso em: 26 out. 2016
MARTINEZ, A. L. Measuring and reporting intellectual capital: the accounting challenge for the next millennium. In: ENCONTRO ANUAL DA ASSOCIAÇÃO NACIONAL DOS PROGRAMAS DE PÓS-GRADUAÇÃO EM ADMINISTRAÇÃO, 23., 1999, Salvador. Anais... Rio de Janeiro: ANPAD, 1999. 1 CD-ROM.
OCDE. Symposium on Measuring and Reporting Intellectual Capital. Amsterdam: Paris, 1999. Disponível em: http://www.oecd.org/sti/ind/2750309.pdf Acesso em: 24 set. 2016.
PAIVA, S. B. O processo decisório e a informação contábil: entre objetividades e subjetividades. Revista Brasileira de Contabilidade, n. 123, p.76-83, 2000.
PEREZ, M.; FAMÁ, R. Ativos Intangíveis e o desempenho empresarial. Revista Contabilidade & Finanças, v. 17, n. 40, 2006.
PULIC, A. VAIC - An accounting tool for IC management. International Journal Technology Management, v. 20, n. 5/6/7/8, 2000. Disponível em: https://doi.org/10.1504/IJTM.2000.002891 Acesso em 03 out. 2016
SCHNORRENBERGER, D. O Alvorecer do capital intelectual. Revista Brasileira de Contabilidade. Brasília: Ano XXXII, nº 139, p.21-31, 2003.
STEWART, T. A. Capital Intelectual: A nova vantagem competitiva das empresas. Rio de Janeiro: Campus, 1998.
WERNKE, R.; LEMBECK, M.; BORNIA, A. C. As Considerações e comentário acerca do capital intelectual. Revista da FAE. Curitiba, v. 6, n. 1, p. 15-26, 2003.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish in this magazine agree with the following terms:
Authors keep the copyrights and concede the right of its first publication to the magazine. The work piece must be simultaneously licensed on the Creative Commons Attribution Licence which allows the paper sharing, and preserves both the author identity and the right of first publication to this magazine.
Authors are authorized to assume additional contracts separately, to not-exclusively distribution of the paper version published in this magazine (e.g.: publish in institutional repository or as a book chapter), with the author identity recognition and its first publication in this magazine.
Authors are permitted and stimulated to publish and distribute their papers online (e.g.: in institutional repository or on their personal webpage), considering it can generate productive alterations, as well as increase the impact and the quotations of the published paper.
Creative Commons - Atribuição-NãoComercial-SemDerivações 4.0 Internacional.
Português (Brasil)
English
Español (España)
