Investimentos em capital intelectual evidenciados no balanço social das instituições financeiras - estudo de multicasos.

Abstract

The uninterrupted changes provoked by technologic advances and the internationalization of markets lead for development of the enterprise business management is focused in knowledge like one of the propellants of richness generation. Thus, active intangible like intellectual stock represented by investment in education an professional capacitating show off significant importance as accountable by obtain the positive results for enterprises. Though this scenario, this scientific work present the study of multicases about the investments in intellectual stock evidenced in the social balance of the financial institutions, confirming its importance in the context of the organization. The research was oriented in considering not only bibliographic aspect, but, principally, the theme was treated under the practice focus, in the concerns applicability and manager of the intellectual stock in the banking establishment. It is the qualitative research, of the descriptive type, based in choice for convenience of three financial institutions: one public, other economic mix, and last private, it is Caixa Economica Federal, Banco do Brasil e Bradesco, respectively. Thus, the analysis of the results it was observed that investments made in Human Capital express small representation of the number of employees of each company investigated, which shows the need for increased investment for human valorize of its assets.