Mensuração do capital intelectual: um desafio importante para a contabilidade

Abstract

This paper presents some models of intellectual capital’s measurement. By exemplifying and explaining their working process, and fitting them in the present economic and social context; their advantages, limitations and features will be showed up. Furthermore, this paper attempts to propose new information concerning the patrimonial measurement system, such as a systemic view about it. In this age of knowledge, the science of accounting has not stopped its search for new ways of communication with its users, what demands the generation of demonstrations able to registers company’s values closer to reality and measurement models that present intangible goods’ values, which are considered as the new wealth of organizations. The paper also deals with the importance of staff’s personal knowledge in organizations, such as the intellectual capital, its concepts and considerations through human, structural and clients capital. As a final point, author’s personal considerations are presented.