دانلود رایگان مقاله انگلیسی سرمایه فکری و ایجاد ارزش در واحد های تحقیقاتی مرتبط با وزارت علوم، تحقیقات و فناوری برزیل - الزویر 2017

Abstract

The study investigated the understanding of the directors and managers of the Research Units (Unidades de Pesquisa – UP) linked to the Brazilian Ministry of Science, Technology and Innovation (Ministério da Ciência, Tecnologia & Inovac¸ão – MCTI) on the creation of value and innovations from Knowledge and Intellectual Capital management, analyzing their understanding of the theme and the way in which the intangible assets – mainly information and knowledge – are transformed by the UP. To develop the objective and research question, it was necessary to (i) characterize the organizational context of the UP, (ii) to discuss the applicability of the relevant conceptual framework to Knowledge Management, Intellectual Capital and Intangible Assets in order to follow the value created within the UP, (iii) demonstrate the recognition of the innovations achieved by the UP and the way they are viewed by the managers, and (iv) portray the understanding of the directors and managers about the Intellectual Capital within the unit in which they are inserted. A descriptive approach was adopted, with functionalist discussion and quantitative research to measure the relationship between the data and test hypotheses about the sample – the interdependence between value creation drivers and the differentiated perception about value creation via intangible drivers. The findings allow to affirm that there are distinct clusters of UP, with greater importance, in general, attributed to Relational Capital.

Final remarks

The main objective of this work was to investigate the perception of managers of the Research Units (UP) linked to the MCTI regarding the drivers of Intellectual Capital and Intangible Assets that interfere in the transformation of knowledge and that interact in the creation of value and in the production of innovation.

The investigation proposed to understand how the UP attaches importance to the variables derived from the literature review and its operationalization in the formof constructsrelated to the mainstream approach on Intellectual Capital.

The findings allowed the identification of the interdependence of the dimensions of value creation and dissimilarities regarding the perception of the subjects and institutions about variables and dimensions of value creation in UP.

Thus, the hypotheses tested confirmed the existence of significant correlations among the theoretical dimensions, the total value construct obtained vectorially (Rezende, 2006) and the conditioning factors of innovation management (Table 4). The previous experience of the subjects with the conceptual framework inherent in the management of intellectual capital and intangible assets presents a moderate to weak correlation with the dimensions of value creation, probably creating no bias.

From the point of view of the development of Hypothesis 1 – interdependence among value creation drivers – the highest correlation between Relational Capital and Value Creation is highlighted, leading to the belief that the subjects appreciate the effects of knowledge generation and network innovation – the same is true for Innovation Management.