CHARACTERISTICS OF SCIENTIFIC LITERATURE ON INTELLECTUAL CAPITAL: AN EPISTEMOLOGICAL STUDY ON NATIONAL AND INTERNATIONAL CONTEXT FROM THE PERSPECTIVES PROPOSED BY MARR (2005)

Abstract

Intellectual capital has attracted looks professional, stock market, many companies and researchers in the area. Such interest may be intrinsic to the characteristics of this theme: a multidisciplinary approach, a new source of knowledge that generates competitive advantage and potential for abnormal returns for investors, according to literature indicates. Thus, the objective of this research is to identify, on the epistemological aspect, characteristics of scientific literature in intellectual capital in national and international contexts. This study is classified as exploratory, descriptive and qualitative, has theoretical and conceptual inductive logic. The study is also documentary and adopts the technique of content analysis. As main results: (i) in the national context, there is the empirical relative to theoretical, with more than 95.0% of the work from the perspective of Disclosure and 90.0% in the financial perspective are empirical (ii) identified that in the national strategic perspective with models for measuring and managing intellectual capital as well as multicriteria methodologies, while the international context, the Strategic perspective, there was the adoption of models based on resource and concept (RBV), knowledge-based (KBV), balance sheets or frameworks - Balanced Scorecard (BSC) and specific models of intellectual capital (IC), (iii) as to economic segments stand out in the national focus on education with 13 jobs (9.8%). In the international context, the segments: Financial, Banking, Industrial, and High Technology Companies were mostly received attention in relation to empirical studies, representing in this sense, more than 10.0% of the studies identified. We conclude that the theoretical discussions are relevant or related to the definitions suggested by Marr (2005) proposed the ten prospects in both contexts.