Valorização e implicações do capital intelectual

Abstract

This paper addresses the issues of intellectual capital valuing and measuring, and its implications for management. The efforts to model intellectual capital reflect a vision of improved management on the critical resources in the Knowledge Economy. Such management entails the development of internal reports on intellectual capital and the search for measures. This particular resource presents distinctive characteristics that involve specific aspects of its management in organizations. Analysing the peculiar and interesting dimensions of intellectual capital allows us to face the challenges of its management.