O Impacto do Capital Intelectual no Desempenho Financeiro das Pequenas e Médias Empresas

Autores

DOI:

https://doi.org/10.22279/navus.2022.v12.p01-13.1751

Palavras-chave:

capital intelectual, coeficiente de valor agregado pelo capital intelectual, VAIC™, pequenas e médias empresas, desempenho de negócios.

Resumo

O rápido crescimento de empresas tecnologicamente avançadas em uma economia baseada no conhecimento, tem levado a administração corporativa a prestar mais atenção à importância do capital intelectual. Nas últimas duas décadas, vários modelos monetários de Capital Intelectual ganharam importância, devido à necessidade crescente das empresas de administrar e controlar a eficiência de seus recursos intangíveis. Neste contexto, o presente estudo tem como objetivo examinar o impacto da eficiência de criação de valor do Capital Intelectual no desempenho financeiro de pequenas e médias empresas. Por meio de uma abordagem quantitativa, a amostra desta pesquisa foi composta por 23 pequenas e médias empresas e fez uso da correlação e da análise de regressão múltipla como métodos de tratamento dos ambicionados. Os resultados mostraram que a eficiência na criação de valor do capital intelectual influencia positivamente o desempenho financeiro das empresas. Por fim, a inclusão da eficiência do capital relacional, bem como o exame da relação do Capital Intelectual e outras medidas de desempenho, são sugestões para pesquisas futuras.

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Biografia do Autor

Vinícius Figueiredo de Faria, FUMEC/MG

Sócio fundador da MVA Assessoria Financeira Contabilidade e Consultoria. Responsável pelas áreas novos negócios, financeira e comercial. Economista, pós graduado em Gestão Empresarial pela FGV/RJ, em Finanças pela FDC/MG; mestre em Engenharia e Gestão de Processos e Sistemas pelo IETEC/MG; doutorando em Sistemas de Informação e Gestão do Conhecimento pela FUMEC/MG. Com experiência na elaboração de estudos de viabilidade econômica, gestão de projetos, gestão de negócios, marketing, revisão de processos organizacionais; tendo atuado nas áreas administrativa, projetos, processos, financeira e comercial. Mentor voluntário da Fundação Dom Cabral (Programa Empreenda) na aceleração de micro e pequenos negócios. Fluência no idioma inglês, tendo atuado por vários anos como professor. Vivência internacional como estudante estrangeiro (2º grau – Rancho Verde High School - 1° ano de College – Riverside Community College – CA/ USA) e como consultor e gerente de projetos (México / Chile / Guatemala / Angola / Arábia Saudita).

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Publicado

2022-07-11

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v. 12 (2022)

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