Reconhecimento e mensuração do capital intelectual nas empresas de novas mídias da economia criativa

Abstract

This research identified the practices of recognition and measurement of intellectual capital (IC) of creative economy new media companies listed in Brazil, the United Kingdom and the United States. Through a descriptive research, the study used a documentary strategy to analyze annual accounting reports - such as registration form, reference form, set of financial statements, integrated report and annual report - of companies listed on B3, LSE and NASDAQ; and also the strategy for semi-structured interviews with professionals involved with creative economy new media companies located in Brazil, as well as publications made by these companies in their official channels, with subsequent treatment of the results through categorical content analysis. Among the results, structural capital was the IC group with the most components measured and disclosed by the companies, highlighting in the grouping the 'research projects' component in the LSE and NASDAQ listed companies and 'trademarks' in the B3 listed companies; the human capital group, on the other hand, was the group with the lowest measurement disclosed, even with the indication in the results of software directed to the aid of its measurement. The study confirms that companies focus their efforts on IC management without first assuming a consolidated state of their measurement and also the among the factors related to IC recognition and measurement, ‘competitive advantage’ (predicted in the literature) and ‘attraction of new talent’ (not predicited in the literature) stood out as stimulants and ‘property and/or control over IC’ as inhibitor. As a contribution to future research, the study provided a data processing instrument adapted to measure intellectual capital with a corporate focus. Companies, regulators and others involved with the financial statements may use the findings of this research to better understand and develop the measurement of intellectual capital.