Análise do capital intelectual em instituição pública: um estudo de caso na Universidade Federal do Tocantins

Abstract

The intellectual capital in the conception of value for the organizations is a little explored subject, new studies seek to deepen the knowledge and the importance of this asset within the organizations. In this conception intellectual capital is divided into human capital, Structural Capital and Relational Capital, these elements are defined as assets and are demonstrated through indicators that each organization deems important for the development of its activities and are fundamental for its performance. From this definition of intellectual capital, models of reports were developed to disseminate the intellectual capital of the various organizations. In this research, we sought to describe the Intellectual Capital information of an institution of higher education, Universidade Federal do Tocantins, through the survey of the indicators, analysis of the managers' perception of intellectual capital and propose a model for the disclosure of the intellectual capital information of institution. It is a qualitative research through a case study, using the documentary analysis to survey the intellectual capital indicators of UFT and semi-structured interviews to verify the perception of managers on the subject through content analysis. The documentary analysis enabled the UFT intellectual capital indicators to be surveyed, which were systematized in order to demonstrate organizational strategy, intellectual capital and outcome indicators. It was verified that the information defined as indicators of intellectual capital are presented in percentages and absolute values, as for the perception of managers, most consider the information of intellectual capital important, and finally a model of intellectual capital report was proposed for institution higher education.