Estudo comparativo entre os principais métodos de mensuração do capital intelectual: o caso Petrobrás S.A.

Abstract

The methods used to measure intellectual capital is a hot topic nowadays by science book. Given the fact that intangible assets have called attention to the distortions and aggregate among scholars, this study describes the main differences between the methods of intellectual capital disclosure described in the literature. The methodological procedures used to document and literature through the analysis of books, articles, dissertations, theses and monographs. As an example, to compare the methods used to found the financial information of Petrobras SA, through its financial and managerial reports, in addition to information on the site of BOVESPA. Concepts have been reported on the intellectual capital of several authors, including the elements that make up its structure, its history, advantages and limitations in measuring intellectual capital and the main methods for measuring intellectual capital. The results obtained after comparison of the methods studied can be seen that there are some differences and particularities regarding the applicability of the indices in each method as a study using the company Petrobras in 2008 and 2009. With the data analysis it was found that each method provides a way to use different and we can not be said that the choice of a feasible method among them to set up as standard for the measurement of intellectual capital, and yes, the use of various methods for a more comprehensive aspects of intellectual capital.