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Este estudio evaluó el grado de comprensión que los gestores de grandes empresas brasileñas tienen del concepto de Capital Intelectual, en comparación con el concepto expuesto en la literatura, para obtener fundamentos que muestren la tendencia de su desarrollo y aplicación en la realidad económica y empresarial brasileña. La investigación exploratoria y descriptiva estaba basada en una muestra formada por 30 gestores. El análisis de los datos, tratados por medio del método cualitativo (Análisis de Contenido) y del método cuantitativo (análisis de cluster y prueba de Mann-Whitney) sugiere que los gestores tienen una comprensión del concepto similar a la de la teoría, identifican los elementos de acuerdo con el de la teoría y realizan inversiones en estos elementos. Además se identificó una predisposición positiva de los gestores para aplicar modelos de control de gestión, en razón de no haber seguimiento de estas inversiones. De esa forma se comprobó que hay espacio para desarrollar modelos que contemplen la gestión de los elementos del capital Intelectual por medio de la Contabilidad de Gestión. Palabras clave: Capital intelectual. Contabilidad de Gestión. Concepto de capital intelectual.
Este estudo objetivou avaliar o nível de entendimento do conceito de Capital Intelectual dos gestores de grandes empresas brasileiras, comparativamente ao conceito exposto na literatura, a fim de se levantarem subsídios que possam mostrar a tendência do seu desenvolvimento e aplicação na realidade econômica e empresarial brasileira. A pesquisa do tipo exploratória e descritiva foi baseada em uma amostra composta por 30 gestores. A análise dos dados, tratados por meio do método qualitativo (Análise de Conteúdo) e do método quantitativo (análise de cluster e teste de Mann-Whitney) sugeriu que os gestores possuem o entendimento do conceito semelhante ao da teoria, identificam os elementos de acordo com o da teoria e realizam investimentos nesses elementos. Adicionalmente, identificou-se uma predisposição positiva dos gestores para a aplicação de modelos gerenciais de controle, dada a não existência de acompanhamento desses investimentos. Dessa forma, verificou-se espaço para o desenvolvimento de modelos que contemplem a gestão dos elementos do capital Intelectual por meio da Contabilidade Gerencial.
This essay had the purpose to evaluate the interpretation of the top Brazilian companies’ managers towards the concept of Intellectual Capital, in comparison with the concept shown in the relevant literature, in order to raise data that could indicate the trends of the development and application of such concept within the Brazilian economic and business environment. The exploratory and descriptive research was based in a sample of 30 managers. The data analysis using qualitative method (cluster analysis and Mann-Whitney test) suggested that managers have an interpretation of the Intellectual Capital concept which is similar to the theory, and that they usually identify the elements in accordance with the theory and make investments on such elements. In addition to that, the research shows that managers have a tendency to utilize managerial control models due to the non-existence of follow-up on such investments. Therefore, according to the research, there is room for the development of models focusing the management of Intellectual Capital elements through This essay had the purpose to evaluate the interpretation of the top Brazilian companies’ managers towards the concept of Intellectual Capital, in comparison with the concept shown in the relevant literature, in order to raise data that could indicate the trends of the development and application of such concept within the Brazilian economic and business environment. The exploratory and descriptive research was based in a sample of 30 managers. The data analysis using qualitative method (cluster analysis and Mann-Whitney test) suggested that managers have an interpretation of the Intellectual Capital concept which is similar to the theory, and that they usually identify the elements in accordance with the theory and make investments on such elements. In addition to that, the research shows that managers have a tendency to utilize managerial control models due to the non-existence of follow-up on such investments. Therefore, according to the research, there is room for the development of models focusing the management of Intellectual Capital elements through Management Accounting.
