A REFLEXIVE STUDY OF ACADEMIC PRODUCTION ON INTELLECTUAL CAPITAL

Authors

  • Alessandra Vasconcelos Gallon Universidade Federal de Santa Catarina
  • Flávia Cruz de Souza Universidade Federal de Santa Catarina
  • Suliani Rover Universidade Federal de Santa Catarina
  • Sandra Rolim Ensslin Universidade Federal de Santa Catarina

Abstract

This paper presents a reflexive study of the scientific production on Intellectual Capital (IC) from a bibliometric study and from a mapping of the results of research published in Brazilian journals classified as "A" by Capes and in the proceedings of the "EnAnpad" and of the "Congresso USP". The analysis of the 73 papers on CI published between 2000 and 2006 yielded the following results: the greater part of the studies is practical in nature; Mackenzie is the most relevant IES [instituição de ensino superior - graduate studies institution] in terms of scientifi c production; citation analysis points to the works by Edvinsson and Malone and Sveiby as the most referenced; most of the research devotes attention to external users; ‘human, structural and customer capital' is the most used category; Edvinsson and Malone's model inform most of the studies; there is a parallelism between the topics explored in the Brazilian and in the international contexts; the multidisciplinary character of CI research is confirmed, from the tendencies evidenced in the studies.

KEYWORDS: Reflexive study; Intellectual capital, Bibliometric study, Mapping, Brazilian context.

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Author Biographies

Alessandra Vasconcelos Gallon, Universidade Federal de Santa Catarina

Doutoranda em Engenharia de Produção pela Universidade Federal de Santa Catarina (UFSC).

Flávia Cruz de Souza, Universidade Federal de Santa Catarina

Mestranda em Administração pela Universidade Federal de Santa Catarina (UFSC).

Suliani Rover, Universidade Federal de Santa Catarina

Mestranda em Contabilidade pela Universidade Federal de Santa Catarina (UFSC).

Sandra Rolim Ensslin, Universidade Federal de Santa Catarina

Doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina (UFSC). Coordenadora do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina.

Published

2008-10-21