Abstract

The economic context has evolved into the era of knowledge. In this sense, the resources related to intellectual capital gain prominence as a key to deal with the contingency variables. The factor that drives intellectual capital is the human capital, an intensive resource in public institutions of higher education, which justifies the present study, in order to discuss the influence of intellectual capital in public universities management control systems, under the perspective of intellectual capital as a contingency factor. We conducted a literature search in order to achieve the proposed objective. It is perceived lack of development of literature related to the theme, a fledgling care, with human capital in public institutions of higher education.

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