SciELO - Scientific Electronic Library Online

 
vol.14 número2The importance of Organizational Commitment to Knowledge ManagementStrategic knowledge management: In search of a knowledge-based organizational model índice de autoresíndice de assuntospesquisa de artigos
Home Pagelista alfabética de periódicos  

Serviços Personalizados

Artigo

Indicadores

Links relacionados

  • Em processo de indexaçãoCitado por Google
  • Não possue artigos similaresSimilares em SciELO
  • Em processo de indexaçãoSimilares em Google

Compartilhar


Comportamento Organizacional e Gestão

versão impressa ISSN 0872-9662

Comport. Organ. Gest. v.14 n.2 Lisboa out. 2008

 

Gestão do capital intelectual: A nova vantagem competitiva das organizações

 

Florinda Matos

Albino Lopes

 

Instituto Superior de Ciências do Trabalho e da Empresa, Management Research Center

 

Resumo. No contexto do novo paradigma da gestão do conhecimento, o capital intelectual, parece assumir, de forma crescente, a função de principal activo de uma empresa, pois é ele, efectivamente, que permite que a informação se transforme em conhecimento. Ora, considerando este contexto actual, em que os mercados se tornam mais competitivos e forçam as empresas a entrar numa dinâmica de inovação permanente, a gestão estratégica do capital intelectual parece constituir o activo mais valioso, residindo nele, normalmente, as fontes de vantagem competitiva. Diversos são os trabalhos de investigação que têm procurado abordar este tema e que apontam para a necessidade de se adoptar uma postura mais estratégica, pensando também no médio e longo prazo, valorizando mais os activos intelectuais na posse dos colaboradores de cada empresa, integrando-os nos processos de criação, manutenção e utilização do conhecimento. Este artigo irá apresentar as conclusões obtidas numa investigação realizada com o objectivo de identificar os parâmetros que poderão permitir avaliar, no campo empresarial, a gestão do capital intelectual. Esta pesquisa compreende a aplicação de um modelo de auditoria, que se revelou pertinente, numa amostra de pequenas empresas portuguesas. Os resultados obtidos apontam para o facto de as pequenas empresas apresentarem melhor performance no campo económico e social, quando equilibram os vários factores do modelo usado.

Palavras-chave: Gestão do capital intelectual, conhecimento, acreditação, inovação.

 

Abstract. According to the new paradigm, the intellectual capital is seen to have taken progressivel y more a leading role in the companies, as it is through it, that information can be changed into knowledge. However, considering the current context where the markets become more competitive, force companies to be constantly innovating, the strategic management of intellectual capital seems to be the most valuable asset, as the main driver of competitive advantage. Varied research has been done on the subject and it indicates the need to adopt a more strategic posture, medium and long term. It is necessary to increase the validation of the intellectual goods, which the collaborators of each firm already have, integrating them in the knowledge, growth and creative processes. This paper will show the results of a research on identifying which parameter indicators will enable us to evaluate intellectual capital management. For the research, an audit model was used in a number of small Portuguese Companies. The results point to the fact that small Companies show a better performance in the economic and social fields when they balance the various factors shown in the model used.

Key words: Intelectual capital management, knowledge, certification, innovation.

 

Texto completo disponível apenas em PDF.

Full text only available in PDF format.

 

Referências

Andersen, E. S., Lundvall, B. A., & Sorrn-Friese, H. (2002). Editorial. Research Policy, 31 (2), 185-190.         [ Links ]

Andriessen, D., & Tissen, R. (2000). Weightless Wealth. Financial Times. Prentice Hall.

Andriessen, D. (2001). Weightless Wealth: Four Modifications to Standard IC Theory. Journal of Intellectual Capital, 2 (3), 204-214.

Andriessen, D. (2004). IC valuation and measurement: classifying the state of the art. Journal of Intellectual Capital, 5 (2), 230-242.

Andriesson, D. (2005). Implementing the KPMG Value Explorer: Critical success factors for applying IC measurement tools. Journal of Intellectual Capital, 6 (4), 474-488.

Alavi, M., & Tiwana A. (2002). Knowledge Integration in Virtual Teams: The Potential Role of Knowledge Management Systems. Journal of the American Society for Information Science and Technology, 53 (12), 1029-1037.

Apostolou, D., & Mentzas, G. (2003). Experiences from knowledge management implementations in companies of the software sector. Business and Process Management Journal, 9 (3), 354-381.

Blackler, F. (1995). Knowledge, knowledge work and organizations: an overview and interpretation. Organization Studies, 16 (6), 1021-1046.

Brooking, A. (1996). Intellectual Capital: core asset for the third millennium enterprise. Boston: Thompson.

Burgman, R., & Roos, G. (2007). Empirical and Structural Evidence for the Increasing Importance of Intellectual Capital Reporting: Implications for the European Community and European Companies. Journal of Intellectual Capital, 8 (1), 7-51.

Caddy, I. (2000). Intellectual Capital: Recognizing Assets and Liabilities. Journal of Intellectual Capital, 1 (2), 129-136.

Chatzkel, J., & Roos, G. (2002). A conversation with Goran Roos. Journal of Intellectual Capital, 3 (2), 96-117.

Davenport, T., & Prusak, L. (1998). Working Knowledge: How Organizations Manage What They Know. Harvard Business School Press, 1-24.

Dosi, G. C., Freeman, R., Nelson, G., Silverberg, & Soete, L. (1988). Technical Change and Economic Theory (2nd ed.). London: Printer Publishers.

Duffy, D. (2000). Uma Idéia Capital. HSM Management, 22, 72-78.

Drucker, P. F. (1993). Post-Capitalist Society. New York: Harper Collins.

Edquist, C. (1997). Systems of Innovation – Technologies, Institutions and Organizations. London and Washington: Printer Publishers.

Edvinsson, L., & Malone, M. S. (1997). Intellectual Capital. New York: Harper Collins Publishers Inc.

Fowler, A., & Pryke, J. (2003). Knowledge management in public service provision: the Child Support Agency. International Journal of Service Industry Management, 14 (3), 254-283.

Freeman, C. (1982). The Economics of Industrial Innovation (2nd ed.). London: Printer Publishers.

Gottschalk, P., & Khandelwal, K. (2003). Determinants of knowledge management technology projects in Australian law firms. Journal of Knowledge Management, 7 (4), 92-105.

Grantton, L., & Ghoshal, S. (2003). Managing Personal Human Capital: New Ethos for the ‘Volunteer’ Employee. European Management Journal, 21 (1), 1-10.

Greenan, N. (2003). Organizational Change, Technology, Employment and Skills: an empirical study of French manufacturing. Cambridge Journal of Economics, 27, 287-236.

Hendriks, P. H. J., & Vriens, D. J. (1999). Knowledge-bases systems and knowledge management. Information & Management (Netherlands), 35 (2), 113-126.

Hildreth, P., Wright, P., & Kimble, C. (1999). Knowledge management: are we missing something? In 4th UKAIS Conference, York, UK.

Jantunen, A. (2005). Knowledge-processing Capabilities and Innovative Performance: an empirical study. European Journal of Innovation Management, 8 (3), 336-349.

Kaplan, R. S., & Norton, D. P. (1996). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review, Jan-Feb, 75-85.

Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard. Harvard Business Review, Jan-Feb, 71-79.

Leitner, K. H., & Warden, C. (2004). Managing and Reporting Knowledge-Based Resources and Processes in Research Organisations: Specifics, Lessons Learned and Perspectives. Management Accounting Research, 15, 33-51.

Levett, G. P., & Guenov, M. D. (2000). A Methodology for Knowledge Management Implementation. Journal of Knowledge Management, 4 (3), 258-269.

Lopes, A., & Martins, E. (2000). Capital Intelectual – Um Ensaio de Classificação. Dissertação de Mestrado. Lisboa: ISCTE, Departamento de Gestão.

Lopes, A., & Matos, F. (2006). Avaliação do Programa REDE, Gest-in. Lisboa: ISCTE.

Lundvall, B. A. (1992). National Systems of Innovation – Towards a Theory of Innovation and Interactive Learning. London and New York: Printer Publishers.

Mintzberg, H., & Quinn, J. B. (1996). The Strategy Process: Concepts, Contexts, Cases (3rd ed.). New Jersey: Prentice Hall International.

Mouritsen, J., Larsen, H. T., Bukh, P. N., & Johansen, M. R. (2001). Reading an Intellectual Capital Statement Paper. In The 4th Intangibles Conference in Stern School of Business, New York University.

Nonaka, I., & Takeuchi, H. (1995). The Knowledge-Creating Company – How Japanese Companies Create the Dynamics of Innovation. Oxford: Oxford University Press.

Nonaka, I., Krogh, G., & Voelpel, S. (2006). Organizational Knowledge Creation Theory: Evolutionary Paths and Future Advances. Organization Studies, 27 (8), 1179-1208.

OECD (2005). The Measurement of Scientific and Technological Activities: Guidelines for Collecting and Interpreting Innovation Data. Oslo Manual (3rd ed.). Paris: OECD.

Pettigrew, A., Massini, S., & Numagami, T. (2000). Innovative Forms of Organising in Europe and Japan. European Management Journal, 18, 259-273.

Porter, M. (1998). On Competition. Boston: Harvard Business School.

Programa REDE - Consultadoria, Formação e Apoio à Gestão de Pequenas Empresas [Online]. Disponível em: http://rede.iefp.pt/ [20 Junho 2008].

Roos, J. G., Dragonetti, N. C., & Edvinsson, L. (1997). Intellectual Capital. Navigating the New Business Landscape. Basingstoke and London: Macmillan Press Ltd.

Roos, G., Pike, S., & Fernström, L. (2005). Intellectual Capital: Management approach in ICS Ltd. Journal of Intellectual Capital, 6 (4), 489-509.

Saint-Onge, H. (1996). Tacit Knowledge: The Key to the Strategic Alignment of Intellectual Capital. Strategy and Leadership, 24 (2), 10-14.

Schumpeter, J. A. (1984). Capitalismo, socialismo e democracia. Rio de Janeiro: Zahar Editores.

Stewart, T. (1997). Intellectual Capital – The New Wealth of Organizations. New York: Doubleday.

Sveiby, K. E. (1997). The New Organizational Wealth. Managing & Measuring Knowledge-Based Assets. San Francisco: Berrett-Koehler Publishers.

Viedma J. M. (2001). ICBS Intellectual Capital Benchmarking System. Journal of Intellectual Capital, 2 (2), 148-164.

Viedma, J. M. (2003a). OICBS: Operations Intellectual Capital Benchmarking System. An operations intellectual capital strategic management methodology. Disponível on-line em http://intellectualcapitalmanagementsystems.com [10 de Maio de 2008].

Viedma, J. M. (2003b). IICBS: Innovation Intellectual Capital Benchmarking System. An innovation intellectual capital strategic management methodology. Disponível on-line em: http://intellectualcapitalmanagementsystems.com [10 de Maio de 2008].

Viedma, J. M. (2004). In Search of an Intellectual Capital General Theory. Electronic Journal of Knowledge Management, 1 (2), 213-226.

Zhou, A., & Fink, D. (2003). The Intellectual Capital Web. Journal of Intellectual Capital, 4 (1), 34-48.

 

Endereço: Instituto Superior de Ciências do Trabalho e da Empresa, Av. Forças Armadas, Edifício O.E.4, 1649-026 Lisboa, Portugal. E-mail: florinda.matos@iscte.pt