Identifying intellectual capital
A perspective of alignment between accounting and management
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Intellectual capital has become a relevant factor in generating competitive advantage for organizations. Its development involves variables that contribute to achieving organizational objectives and it is the responsibility of accounting to help identify these variables. In view of this, the aim of this study is to identify the existence of Intellectual Capital indicators in the management and accounting of a private college in the interior of Paraíba. Data was collected by applying a questionnaire using the Likert scale, where the order of the indicators varies from one to seven. The questio...
Intellectual capital has become a relevant factor in generating competitive advantage for organizations. Its development involves variables that contribute to achieving organizational objectives and it is the responsibility of accounting to help identify these variables. In view of this, the aim of this study is to identify the existence of Intellectual Capital indicators in the management and accounting of a private college in the interior of Paraíba. Data was collected by applying a questionnaire using the Likert scale, where the order of the indicators varies from one to seven. The questionnaire was made up of statements considering the degrees of agreement or disagreement and also closed questions where the organization's indicators were mentioned. It was administered to a representative from management and accounting respectively. The results obtained indicated, for the most part, significant agreement with the statements presented. It was also found that some of the supplementary questions answered indicated that the organization invests in information technology, meeting the needs of the institution.
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