Intangible assets in information technology projects: identification and evaluation

• Autores: Margareth Oliveira de Morais, Carlos Francisco Simões Gomes, Priscilla Cristina Cabral Ribeiro
• Localización: Investigación bibliotecológica, ISSN 0187-358X, ISSN-e 2448-8321, Vol. 35, Nº. 86, 2021, págs. 203-225
• Idioma: inglés
• DOI: 10.22201/iibi.24488321xe.2021.86.58311
• Títulos paralelos:
  • Activos intangibles en proyectos de tecnología de la información: identificación y evaluación
• Enlaces
  • Texto completo
• Resumen
  • español

    Resumen Esta investigación tiene como objetivo identificar y evaluar activos intangibles en un universo de proyectos de tecnología de la información (TI) con 173 profesionales de TI en Brasil. Los métodos de investigación seleccionados fueron la encuesta y la revisión de la literatura, caracterizados por un estudio exploratorio, teórico reflexivo, cualitativo y cuantitativo. Hay activos intangibles recurrentes y nuevos en proyectos de TI identificados y ratificados por los resultados de la encuesta, ampliando la lista inicial. Entre los métodos evaluados, ninguno de ellos era totalmente adherente a la evaluación de activos intangibles en proyectos de TI. Sin embargo, la relevancia del uso de métodos para evaluar los activos intangibles relacionados con los proyectos de TI y sus beneficios también se ratificó en la encuesta, lo que indica la necesidad de desarrollar métodos y herramientas específicos para este propósito.

  • English

    Abstract This research aims to identify and evaluate intangible assets in a universe of Information Technology (IT) projects among 173 IT professionals in Brazil. The selected research methods were the survey and a literature review, characterized by an exploratory, theoretical reflexive, qualitative and quantitative study. Some recurrent and new intangible assets in IT projects were identified and ratified by the survey’s results, expanding the initial list. Among the evaluated methods, none of them was totally adherent to the evaluation of intangible assets in IT projects. However, the relevance of using methods to evaluate intangible assets related to IT Projects and its benefits were also ratified in the Survey, which signals the need to develop further specific methods and tools for this purpose.

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