Gestão do capital intelectual nas agências de publicidade do estado de São Paulo: uma proposta de indicadores

• Ano de defesa: 2013
• Autor(a) principal: Arruda, Marcio Aparecido
• Orientador(a): Antunes, Maria Thereza Pompa
• Banca de defesa: Mendonça Neto, Octavio Ribeiro de , Iudícibus, Sérgio de , Oyadomari, José Carlos Tiomatsu , Peleias, Ivam Ricardo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria Empresarial
• Departamento: Ciências Contábeis
• País: BR
• Palavras-chave em Português: ativos intangíveis; capital intelectual; gestão do capital intelectual; VBR; agências de publicidade
• Palavras-chave em Inglês: intangible assets; intellectual capital; intellectual capital management; RBV; advertising agencies
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/26278

The Resource Based View (RBV), whose basic principles are to qualify the internal intangible and tangible assets of the companies as generators of competitive advantage, also classify them as rare, valuable and difficult to imitate by competitors. In this context, the segment of the advertising agencies is presented as being formed by companies driven by knowledge and simultaneously producers and dependent on intangible assets. Thus, can be considered that the quality and potential to generate future benefits to the agencies are very dependent on the skills of their managers into agglutinate the various kinds of intangible assets turning them into intellectual capital. This study sought to know how is the management of intangible assets that produce intellectual capital in advertising agencies of the State of São Paulo, in order to propose metrics that enable its management. The research is descriptive, exploratory, and qualitative in nature. Data collection was performed through an electronics interview script sent to thirteen agencies in the State of São Paulo, and among them, eight agencies are among the 50 largest in Brazil according to the ranking of the IBOPE 2011. The data were treated by means of descriptive analysis and content analysis. The results showed that although the managers of advertising agencies recognize that the management of intellectual capital is vital for agencies to obtain or maintain their competitive advantage. The theme is still very early in the industry and therefore there is an urgent need of development of a standardized methodology that allows managers of the segment of the advertising agencies evaluate the performance of its intangible assets trainers Intellectual Capital. Based on the results obtained, the main contribution of this study is to propose metrics that allow the management of intangible assets, which form the intellectual capital within the framework of advertising agencies.