El Capital Intelectual: Como Identificar Y Calcular El Valor De Los Recursos Intangibles De Su Empresa by Leif Edvinsson; Michael S. Malone at. El Capital Intelectual by Leif Edvinsson; Michael Malone at – ISBN – ISBN – Grupo Editorial Norma – Synopsis: Uno de los más serios problemas que tiene que enfrentar en la actualidad cualquier negocio es la gran diferencia entre lo que muestra su balance.

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A controladoria e o capital intelectual: The controllership and the intellectual capital: Maria Thereza Pompa Antunes. The purpose of this essay is to investigate through the Controlling Departments how the Management Information Systems in large Brazilian companies treat investments on Intellectual capital elements.

El Capital Intelectual : Leif Edvinsson :

It has been assumed that the Controlling Department is the companies’ most adequate area to identify, evaluate and measure such elements, and to provide the managerial information required for the accomplishment of each company’s mission. The exploratory research is based on a sample of 30 managers of large Brazilian companies.


The qualitative analysis of the data collected Contents Analysis lead us to the conclusion that the great majority of managers invest on detecting Intellectual Capital elements and have tools to evaluate such investment, but not in an integrated manner that permits to correctly quantify the invested amounts and to evaluate the return on the investment.

On the other hand, managers have been receptive to adopt a managerial model for that purpose, if available, and have considered the Controlling Department as the most adequate area to manage such model. Observa-se que, enquanto Brooking emprega a palavra ativo, os outros dois autores utilizam recurso para identificarem o mesmo objeto.

Por outro lado, Seldin et al. A Tabela 2 exibe esses resultados. Para tanto, as empresas teriam que: Essas empresas foram destacadas no Quadro 5. Muitos desses sistemas contemplam medidas de produtividade e medidas qualitativas, principalmente o Balanced Scorecard, que foi identificado em 5 edvinason 30 empresas pesquisadas. Intellectual Capital in liquidation. O Capital Intelectual integra o Goodwill.

Leif Edvinsson (Author of Intellectual Capital)

Cracking the value code: Issues concerning intellectual capital metrics and measurement of intellectual capital. Singapore Management Review, v. Na era do capital humano.


Intellectual Capital and competitiveness: Revista Mercado de Capitais. Tese Doutorado em Controladoria e Contabilidade.

El Capital Intelectual (English, Spanish, Paperback)

Competindo na terceira onda. Measuring the value of Intellectual Capital. Remarks on the measurement, valuation and reporting odd intangible assets. Economic Policy Reviewp. Sharpening the intangibles edge.

Revista Examejulho Developing and managing knowledge through intellectual capital statements. Journal of Intellectual Capital, Denmark, v.

Evidence of intellectual capital measurement from Asia, Europe and Middle East. The Free Pres, Intellectual capital analysis as a strategic tool. The wealth of knowledge: Your company’s most valuable asset: All the contents of this journal, except where otherwise noted, is capotal under a Creative Commons Attribution License. Services on Demand Journal.

Ter definido indicadores para mensurar os elementos do Capital Intelectual. How to cite this article.