Intangible assets and value creation: analysis of scientific production
DOI:
https://doi.org/10.14808/sci.plena.2021.271101Keywords:
Higher Education Institution, scientific production, knowledge economyAbstract
Intangible assets are relevant to the generation of organizational value in the various sectors of the economy. The objective of this research is to analyze the scientific production on intangible assets, highlighting their contributions to the creation of organizational value in Higher Education Institutions. This is a quantitative and qualitative research, regarding the approach, and exploratory, regarding the objective. Three searches were performed in the SCOPUS bibliographic database. The results showed that all groups of intangible assets are fundamental in creating organizational value, and that research in the area has been gaining repercussions in the scientific environment over time. It was noticed that the educational sector is rarely addressed in these surveys, while the business sector receives greater attention from researchers. In addition, a more productive nucleus of countries / territories was observed in relation to the origin of these publications. Research demonstrating the performance of Higher Education Institutions in scientific and technological development can contribute to the creation of organizational value. The dissemination of knowledge, the creation of products or the provision of services, resulting from its activities, in addition to strengthening the brand value before strategic audiences, supports decision-making in relation to investments in science, technology and innovation.
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Copyright (c) 2021 Liária Nunes-Silva, Alan Malacarne, Robelius De-Bortoli
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