NASCIMENTO, R. E. I.; http://lattes.cnpq.br/8510031289271315; NASCIMENTO, Rafael Eduardo Inácio do.
Resumo:
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.
