Fatores determinantes para atingimento de uma estrutura basilar para o campo de Capital Intelectual

Abstract

Intangible assets are the cornerstone of Information Science and the information and knowledge economy, and their measurement is the challenge of the research field called Intellectual Capital. By varying models, definitions and elements that make up this scientific field, it has not yet been possible to achieve a solid base structure. In this sense, this research aims to identify determining factors for achieving basic structure for the field of Intellectual Capital. This is a descriptive exploratory research, which makes use of the Content Analysis technique to apprehend these factors through a Systematic Literature Review. The main results indicate