A MULTICRITERIA METHODOLOGY (MCDA-C) TO SUPPORT THE MANAGEMENT OF CORPORATE INTELLECTUAL CAPITAL

Authors

  • Sandra Rolim Ensslin Universidade Federal de Santa Catarina
  • Fernando Nitz de Carvalho Centro Universitário Municipal de São José
  • Alessandra Vasconcelos Gallon Universidade Federal de Santa Catarina
  • Leonardo Ensslin Universidade Federal de Santa Catarina

Abstract

Over the past two decades, intellectual capital (IC) has emerged as a crucial factor for corporate competitiveness. In this context, the management of IC has received considerable attention in the literature by means of approaches to its evaluation. Recognizing the validity of such approaches, Schnorrenberger
(2005) and Ensslin and Dutra (2007) point out their main limitation regarding their incapacity to simultaneously attend to the three stages of IC management, namely, identification, evaluation, and recommendation for improvement. The objective of the present paper - of an exploratory nature - is to construct a model for IC evaluation that includes its management utilizing the multicriteria methodology for decision aid - constructivist (MCDA-C). It is argued that the model accomplished the task of identifying the 57 elements comprising the IC in the organization investigated, evaluating and integrating all elements, providing a global view of the performance and identifying the elements of knowledge as the main elements responsible for the noncompetitive performance of the organization.

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Author Biographies

Sandra Rolim Ensslin, Universidade Federal de Santa Catarina

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

Fernando Nitz de Carvalho, Centro Universitário Municipal de São José

Mestre em Contabilidade pela Universidade Federal de Santa Catarina (UFSC). Professor do Centro Universitário Municipal de São José.

Alessandra Vasconcelos Gallon, Universidade Federal de Santa Catarina

Doutoranda em Engenharia de Produção pela Universidade Federal de Santa Catarina (UFSC). Tutora do Curso de Pós-Graduação a Distância em Controle de Gestão Pública do Departamento de Ciências Contábeis da Universidade Federal de Santa Catarina (UFSC).

Leonardo Ensslin, Universidade Federal de Santa Catarina

Doutor em Engenharia Industrial e Sistemas pela University of Southern Califórnia. Professor titular da Universidade Federal de Santa Catarina (UFSC).

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Published

2009-01-13

Issue

Vol. 9 No. 7 (2008)

Section

Presentation

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