Capital intelectual: um estudo de caso no Jornal da Paraíba.

Abstract

The emergence of a new knowledge-based era generates changes in the society and therefore in organizations. These changes generate periods of crisis. and uncertainties, which together with globalization and computerization give rise to understanding of this new era in order to enable the creation of competitive differentials that can ensure the survival of organizations in this new economic, political and social context. Organizational knowledge, that is, the sum of everything everyone in one company know and give the company a competitive advantage, has been intensely analyzed over the last decade. This knowledge includes information stocks registered (representation of explicit knowledge) and intellectual capital (tacit knowledge). Concern for intelligent knowledge monitoring is due to the fact that the managers realized that the organizations have, in addition to the traditional assets measured by the old accounting, the so-called intangible assets. These assets represent a competitive advantage. from people's intellectual ability of learning, creativity and innovation. People in an organization focus their efforts primarily on two directions: out of the company, through customer relations, and inward, maintaining and building the organization. Efforts directed within the company create a internal structure called organization. (Sveiby; 1998: 11). Based on this context, it is considered important to seek a model for measuring intangible assets, seeking to point out some of the necessary indicators for the institution object of this research and similar organizations can follow the evolution intangible assets so as to monitor them and set targets also to them by becoming more competitive. The present study will verify the intangible assets of Jornal da Paraíba based on the model proposed by Sveiby (1998) which covers the three elements principal assets that make up the invisible asset contained in the balance sheet of a namely the employee competence, the internal structure and the structure external.