DEFINIÇÕES - DIMENSÕES & MODELOS DE AVALIAÇÃO DO CAPITAL INTELECTUAL

  • Rejane Costa Universidade Federal de Santa Catarina (UFSC) – Faculdade Cesusc
  • Silvia Maria Puentes Bentancourt Universidade Federal de Santa Catarina (UFSC)
  • Paulo Maurício Selig

Abstract

The objective of this article is to review in the literature on Intellectual Capital (IC) and describe its definitions, dimensions and evaluation models. For the development of this study, we used an exploratory bibliographical research. This article contributes by providing a mapping about Intellectual Capital, showing the multiplicity of models for IC assessment, the diversity of its dimensions and the lack of consensus regarding its definition. The results showed that no method can serve for all purposes. The method must be selected in accordance with the purpose, situation and audience. Many aspects about IC are still indefinite, there is not a ready and unique method, possibly this is due to the fact of working with intangible assets.




Keywords: Intellectual Capital; evaluation models; dimension of Intellectual Capital.

Published
2017-09-05
How to Cite
COSTA, Rejane; BENTANCOURT, Silvia Maria Puentes; SELIG, Paulo Maurício. DEFINIÇÕES - DIMENSÕES & MODELOS DE AVALIAÇÃO DO CAPITAL INTELECTUAL. International Congress of Knowledge and Innovation - Ciki, [S.l.], v. 1, n. 1, sep. 2017. ISSN 2318-5376. Available at: <http://proceeding.ciki.ufsc.br/index.php/ciki/article/view/78>. Date accessed: 25 june 2019.