Measurement of intellectual capital of financial institution
DOI:
https://doi.org/10.22567/rep.v10i2.718Keywords:
Capital humano, Capital relacional, Capital estrutural, Métodos de Mensuração.Abstract
Intellectual capital is an intangible asset sustained by investment in knowledge, information and experience, and represents the creation of value and competitive advantage for organizations. In this sense, this study aimed to identify, measure and quantitatively analyze the intellectual capital of a financial institution. The methodology focuses on a quantitative, descriptive, case study and documentary approach. The results express that Tobin's q, Market-to-book ratio and Value, EVA and CIV models demonstrate intellectual capital in absolute and percentage values, but do not stratify the human, relational and structural elements that make up Banco ABC's intellectual capital. VAIC expresses its result through an index and in its composition, human, structural and relational capital can be stratified, which helps in capital management to improve the level of intellectual capital at Banco ABC. It is concluded, therefore, that the VAIC model is the most appropriate, among the models applied in this study, to measure Banco ABC's intellectual capital and that it contributes to its management in the medium and long term.
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