<b>Intellectual capital’s assessment developed in non-governmental organizations: comparing portuguese and Brazilian organizations</b> - doi: 10.4025/enfoque.v30i2.14415

Abstract

The organizations require a more dynamic and updated management and the intellectual capital has a significant part in creating a competitive advantage in the entities. Thus, the purpose of this study is to investigate the intellectual capital presence in nonprofit Portuguese organizations and their managers’ attitudes, beyond compare the results to those found by Colauto and Avelino (2008) in nonprofits Brazilian organizations. The research is characterized as an exploratory study. The data are primary and were raised by a questionnaire application to nonprofits Portuguese organizations in 2009. The questions were grouped into three categories with eight questions for each group, whose intention was to map the elements related to Human Capital, Structural Capital and Relationships Capital. For the investigated elements quantification, a Likert scale was employed to detect the respondents’ agreement/disagreement degree in relation to the proposed statements. The results corroborate those from Colauto and Avelino (2008) and indicate the Portuguese organizations tendency to agree with the proposals for identifying the elements related to Human Capital, Structural Capital, and Relationships Capital. In the Portuguese organizations, the Human Capital was the category that showed the most significant results (mean of the concordance degree = 83%), while in the Brazilian organizations the greater emphasis was given to the Relationships Capital (mean of the concordance degree = 83%).