Abstract

The study investigated the understanding of the directors and managers of the Research Units (Unidades de Pesquisa – UP) linked to the Brazilian Ministry of Science, Technology and Innovation (Ministério da Ciência, Tecnologia & Inovação – MCTI) on the creation of value and innovations from Knowledge and Intellectual Capital management, analyzing their understanding of the theme and the way in which the intangible assets – mainly information and knowledge – are transformed by the UP. To develop the objective and research question, it was necessary to (i) characterize the organizational context of the UP, (ii) to discuss the applicability of the relevant conceptual framework to Knowledge Management, Intellectual Capital and Intangible Assets in order to follow the value created within the UP, (iii) demonstrate the recognition of the innovations achieved by the UP and the way they are viewed by the managers, and (iv) portray the understanding of the directors and managers about the Intellectual Capital within the unit in which they are inserted. A descriptive approach was adopted, with functionalist discussion and quantitative research to measure the relationship between the data and test hypotheses about the sample – the interdependence between value creation drivers and the differentiated perception about value creation via intangible drivers. The findings allow to affirm that there are distinct clusters of UP, with greater importance, in general, attributed to Relational Capital.

Highlights

  • Research institutes have an unquestionable responsibility and importance in the development of science and technology in Brazil and all over the world

  • From the studies of Neves and Travalloni (2010), Caldas (2010), Veronese (2006), Ubeda and Santos (2008), de Almeida Santos and de Moraes (2013), Albuquerque and Bonacelli (2011), Gubiani (2011), we argue that MCTI Research Units have as common purpose and reason for existence – core value proposition – the development of pure and applied knowledge in science and technology, for the improvement of economic sectors, regions and economy of the Country and society as a whole

  • From the studies of Albuquerque (1996), Barbosa and Gomes (2002), Mendonca (2005), Stoeckicht and Soares (2009), Souza (2012), Queiroz and Cavalcanti (2012) we argue that Perceptions about value creation from the dimensions of Intellectual Capital and Intangible Assets are conditioned by the context in which management effectively develops, since, even in an organizational environment where there is a value proposition common to all of the studied population, it is reasonable Consider the dependence on traits and factors that are linked to the trajectory and the moment of each entity

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Summary

Introduction

Research institutes have an unquestionable responsibility and importance in the development of science and technology in Brazil and all over the world. In Brazil, validated studies point to a small number of researches on knowledge management (KM) and intellectual capital (IC) applied in institutions related to UP (Appendix 1) It is, an open field for exploration and description of the mechanisms capable of characterizing the creation of value in science, technology and innovation. Stewart (1998) was one of the first contemporary scholars to propose a more precise conceptualization on the essence of Intellectual Capital: the sum of all the knowledge of the employees of a company that, articulated, create value and, wealth This new way of managing and creating tangible and intangible assets derives from knowledge, intellectual resources, individual or group skills, which, cumulatively, create resources responsible for the success, growth and increase of the competitive differential of organizations, guaranteeing their survival. The expected results is the refutation of H0,2 – pointing out the existence of at least three hierarchical clusters capable of classifying the UP according to the dimensions of value creation, with statistical significance

Methodological procedures
Findings and discussion
Evaluation
Conflicts of interest
Objective
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