Evidenciação do capital intelectual: um estudo na Whirlpool S/A classificada pela revista Exame como a melhor empresa para se trabalhar no ano de 2010.

Abstract

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.