Purpose – The purpose of this paper is to analyze the influence of intellectual capital (IC) on sustainable economic and financial performance (EFP) and value creation (VC) in Brazilian companies. Design/methodology/approach – Based on finance and accounting theories, a quantitative and descriptive long-term study was carried out in the companies listed on the Brazil Stock Exchange and Overthe- Counter Market (...
Purpose – This paper aims to analyze the role of a knowledge-based network (k-network) in the intellectual capital (IC) and organizational performance of Brazilian small and medium-sized enterprises (SMEs). Design/methodology/approach – This paper presents a descriptive, qualitative and applied case study, developed taking into account the theories of strategy, IC, networks and finance to analyze the relationsh...
Os acidentes de trabalho são considerados um problema de saúde pública e a identificação dos fatores a eles relacionados, tem se mostrado uma estratégia importante na prevenção destes eventos. O objetivo desta pesquisa foi identificar os fatores associados aos acidentes de trabalho de uma empresa de grande porte do setor agroindustrial. As variáveis investigadas referentes aos trabalhadores da organização foram...
Purpose – The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge management (KM) and intellectual capital (IC). Design/methodology/approach – The paper reviews literature on KM, IC and networks theories. The role of SMEs networks on KM and IC was discussed, analysing previous studies that s...
A great number of merger and acquisitions (M&A) have taken place in the last decades, but studies have shown that many of them turn out to be unsuccessful transactions from the perspective of value generation. The post-acquisition management control system (MCS) has been pointed out in the literature as key both for strategy implementation and for the success of these transactions. The objective of the research...
Knowledge management (KM) and intellectual capital (IC) have been considered as relevant issues to academia and business. The literature suggests that there is a research gap that needs to be better understood deriving from the difficulties encountered by researchers and companies in managing, measuring and controlling the intangible assets that that are formative elements of IC. The research described in this ...
This paper reports on an analysis of how business ethics is approached within internal control (IC) frameworks provided by the most relevant bodies issuing guidance in this area. The comparative content analysis of the international frameworks shows that only three of them (i.e. COCO, ERM COSO, and King Report) are in fact conceptually concerned with business ethics. It was observed that ERM COSO is the most ef...
The research described in this paper has analyzed the use of the balanced scorecard (BSC) as part of a management control system for implementing strategies in a large mixed economy company. The shareholder structure of the company combines traditional shareholder interests with those of the government. Based on a case study in Brazil, the research innovates on analyzing BSC use and contributions to translate a...
A gestão do conhecimento (GC) e o capital intelectual (CI) têm sido temas de grande relevância no meio acadêmico e empresarial. A literatura sugere que há lacunas de pesquisa que precisam ser mais bem compreendidas. Tais lacunas advêm das dificuldades encontradas por pesquisadores e empresas em gerenciar, medir e controlar os ativos ditos intangíveis de uma organização. O objetivo da pesquisa descrita neste art...
The research described in this paper has analyzed the use of the balanced scorecard (BSC) as part of a management control system for implementing strategies in a large mixed economy company. The shareholder structure of the company combines traditional shareholder interests with those of the government. Based on a case study in Brazil, the research innovates on analyzing BSC use and contributions to translate a...