Mensuração e avaliação de capital intelectual das empresas desenvolvedoras de sistemas associadas aos arranjos produtivos locais de tecnologia da informação do Estado do Rio Grande do Sul

Abstract

For knowledge-based business theory, the value creation process does not occur through traditional production factors, such as capital, labor, and land, but through intellectual capital and knowledge assets. Intellectual capital is the organization stock of knowledge, due to the transformation of tacit knowledge into explicit knowledge that can be increased through the systematization of the individuals knowledge. However, some elements of intellectual capital, even that creates value, are not included in the accounting reports. This fact stems from a lack of models for measuring intellectual capital of companies. On the other hand, the accounting dimension of intellectual capital measurement may follow the rules and regulations of each country. In Brazil, there is no model for measuring intellectual capital compatible with current accounting standards. The objective of the present research was to construct a model of intellectual capital measurement that evaluates the influence of its elements on the profitability of the systems development companies associated with the local productive arrangements (APL) of information technology (IT) in the state of Rio Grande do Sul Sul-RS. The method adopted was the exploratory approach, with a descriptive character, of a quantitative nature. The data were collected through self-administered questionnaires. The statistical techniques used to analyze the results were descriptive statistics, exploratory factorial analysis, correlation analysis, and linear regression. The results revealed the influences of the pooled elements of intellectual capital, by non-financial and financial indicators in profitability. The results also enabled the construction of the Intellectual Capital Index (ICI) equation of each of the 53 participating companies, through the results collected in the research, which allowed to test the proposed model. With the identification and evaluation of the ICI, it was possible to organize a ranking ordering the companies from the highest to the lowest values of ICI, which are associated with the highest and lowest profitability percentages. The ICI can be mentioned in the explanatory notes to the financial statements, expanding the perception of higher value-added by the companies to the investment market. In academic terms, the main contribution of the study lies in the generation of an intellectual capital evaluation model appropriate to modern accounting and to the Brazilian accounting system in line with international accounting standards.