BEZERRA, J. K.; BEZERRA, Jarliane Kele.
Resumen:
Identified in the last decades the gradual change in the valuation of the knowledge society,
giving rise to the emergence of such an important element for the competitiveness of
organizations that have it. Considering the need for information to all users on the accounting
of all the elements that impact the carrying value of the entity, this study aimed to identify the
existence of the elements of intellectual capital in the company's accounting documents
Whirlpool S / A, ranked by the magazine S / A and Review as the Best Company to Work For
in 2010, through observation of their financial reports available on the site of the Bovespa,
and using the Matrix Elements of intellectual Capital. It was found that although the group
appears on the balance of intangible assets, intellectual capital is not shown separately in
this group being observed with greater frequency in the Management Report and the Notes,
where you can find a greater volume of information. Regarding the categories of the
elements of intellectual capital, the results show that the category of Internai Capital is the
most representative (50.0% of the identified elements) followed by the Foreign Capital
(34.6%) and the Competence of staff (15 4%). Thus, it is clear that the identification of the
elements of intellectual capital in these documents, is largely qualitative information
highlighted so that, combined with the off balance disclosures can be a factor that accounts
for the distortion between market value and the value accounting, although it realizes an
effort to demonstrate through the financial information, investments in intellectual capital. It is
understood that, the lack of an orderly method to measure intellectual capital, and
subjectivism presented in the disclosure of such reports, complicates the interpretation of the
reader as to the details of that capital.
