Capital intelectual no contexto universitário: análise da literatura sob uma perspectiva construtivista

Autores

DOI:

https://doi.org/10.7769/gesec.v13i3.1391

Palavras-chave:

Capital Intelectual, Instituição de Ensino Superior, Perspectiva Construtivista

Resumo

O objetivo deste artigo consiste em conhecer e analisar as características das publicações científicas que abordam o Capital Intelectual (CI) no contexto universitário, com base em uma perspectiva Construtivista. Por meio da abordagem qualitativa, realizou-se uma revisão sistemática da literatura orientada pelo instrumento de intervenção ProKnow-C. Isso possibilitou a seleção de um Portfólio Bibliográfico (PB), composto por 44 artigos, e conduziu a análise dos dados e a discussão dos achados pela operacionalização das etapas de (i) Construção do Mapa da Literatura; e (ii) Análise Bibliométrica. O Mapa da Literatura evidencia que essa linha de pesquisa se encontra em processo de crescimento, tanto sob o olhar interno quanto o externo. A ótica interna tratou, principalmente, da gestão, das ferramentas, dos sistemas de gestão e dos impactos da gestão do CI. Os estudos com olhar externo investigaram a divulgação do Capital Intelectual, a construção da imagem universitária, o relacionamento da Instituição de Ensino Superior (IES) com empresas e sociedade, e o reflexo do CI da IES no desenvolvimento regional que precisa ir além do atendimento de diretrizes dos rankings acadêmicos e atender aos stakeholders da Instituição e evidenciar que a sociedade é a principal parte interessada nessas informações. A Análise Bibliométrica evidenciou que o fragmento da literatura estudado ainda (i) é carente de investigadores que possuam essa temática como linha de pesquisa, e isso pode ter como consequência o comprometimento quanto ao desenvolvimento dessa temática; e (ii) está concentrado nos dois primeiros estágios da pesquisa de CI, necessitando, assim, avançar em relação aos três estágios seguintes.

Downloads

Não há dados estatísticos.

Referências

Abu-Rumman, A. (2021). Transformational leadership and human capital within the disruptive business environment of academia. World Journal on Educational Technology: Current Issues, 13(2), 178-187. [1] DOI: https://doi.org/10.18844/wjet.v13i2.5652

Alekseeva, I. A., & Gildingersh, M. G. (2018). Efficiency of management of human capital on the example of technical universities of St. Petersburg. Journal of Mining Institute, 232, 421-427. [2]

Al-Hemyari, Z. A., & Al-Sarmi, A. M. (2018). Information management model for intellectual capital of HEIs in Oman: Theoretical quantitative approach and practical results. Journal of Information & Knowledge Management, 17(01), 1850005. [3] DOI: https://doi.org/10.1142/S0219649218500053

Allen, S. D., Link, A. N., & Rosenbaum, D. T. (2007). Entrepreneurship and human capital: Evidence of patenting activity from the academic sector. Entrepreneurship Theory and Practice, 31(6), 937-951. [4] DOI: https://doi.org/10.1111/j.1540-6520.2007.00207.x

Anggraini, F., Abdul-Hamid, M. A., & Azlina, M. K. A. (2018). The Role of Intellectual Capital on Public Universities Performance in Indonesia. Pertanika Journal of Social Sciences & Humanities, 26(4), 2453 - 2472. [5]

Azam, M., & Qureshi, J. A. (2021). Building employer brand image for accumulating intellectual capital: Exploring employees' perspective in higher educational institutes. Estudios de Economia Aplicada, 39(2), 1-15. [6] DOI: https://doi.org/10.25115/eea.v39i2.3805

Brusca, I., Cohen, S., Manes-Rossi, F., & Nicolò, G. (2019). Intellectual capital disclosure and academic rankings in European universities: Do they go hand in hand? Meditari Accountancy Research, 28 (1), 58-71. [7] DOI: https://doi.org/10.1108/MEDAR-01-2019-0432

Bortoluzzi, S., Ensslin, S. R., Ensslin, L., & Valmorbida, S. (2011). Avaliação de Desempenho em Redes de Pequenas e Médias Empresas: Estado da arte para as delimitações postas pelo pesquisador. Revista Eletrônica de Estratégia & Negócios, 4(2), 202-222. DOI: https://doi.org/10.19177/reen.v4e22011202-222

Chatterji, N., & Kiran, R. (2017). Relationship between university performance and dimensions of intellectual capital: an empirical investigation. Eurasian Journal of Educational Research, 17(71), 215-232. [8] DOI: https://doi.org/10.14689/ejer.2017.71.12

Chatterji, N., & Kiran, R. (2017). Role of human and relational capital of universities as underpinnings of a knowledge economy: A structural modelling perspective from north Indian universities. International Journal of Educational Development, 56, 52-61. [9] DOI: https://doi.org/10.1016/j.ijedudev.2017.06.004

Chevaillier, T. (2002), Higher education and its clients: institutional responses to changes in demand and in environment. Higher Education, 44, 303-308. DOI: https://doi.org/10.1023/A:1019802608400

Cong, X., & Pandya, K. V. (2003). Issues of knowledge management in the public sector. Electronic Journal of Knowledge Management, 1(2), 25-33.

de Frutos-Belizón, J., Martín-Alcázar, F., & Sánchez-Gardey, G. (2019). Conceptualizing academic intellectual capital: definition and proposal of a measurement scale. Journal of Intellectual Capital, 20 (3). [10] DOI: https://doi.org/10.1108/JIC-09-2018-0152

de Matos Pedro, E., Alves, H., & Leitão, J. (2020). In search of intangible connections: intellectual capital, performance and quality of life in higher education institutions. Higher Education, 1-18. [11] DOI: https://doi.org/10.1007/s10734-020-00653-9

Di Berardino, D., & Corsi, C. (2018). A quality evaluation approach to disclosing third mission activities and intellectual capital in Italian universities. Journal of Intellectual Capital, 19 (1). [12] DOI: https://doi.org/10.1108/JIC-02-2017-0042

Dumay, J., & Garanina, T. (2013). Intellectual capital research: a critical examination of the third stage. Journal of Intellectual Capital, 14(1), 10-25. DOI: https://doi.org/10.1108/14691931311288995

Dumay, J., Guthrie, J., & Rooney, J. (2018). The critical path of intellectual capital. In J. Guthrie, J. Dumay, F. Ricceri, & C. Nielsen (Eds.), The Routledge Companion to Intellectual Capital: Frontiers of Research, Practice and Knowledge (21-39). London: Routledge. DOI: https://doi.org/10.4324/9781315393100-2

Ensslin, S. R., Welter, L. M., & Pedersini, D. R. (2021). Performance evaluation: a comparative study between public and private sectors. International Journal of Productivity and Performance Management. DOI: https://doi.org/10.1108/IJPPM-04-2020-0146

Dumay, J., Guthrie, J., & Rooney, J. (2020). Being critical about intellectual capital accounting in 2020: An overview. Critical Perspectives on Accounting, 70, 102185. DOI: https://doi.org/10.1016/j.cpa.2020.102185

Feng, H. I., Chen, C. S., Wang, C. H., & Chiang, H. C. (2012). The role of intellectual capital and university technology transfer offices in university-based technology transfer. The Service Industries Journal, 32(6), 899-917. [13] DOI: https://doi.org/10.1080/02642069.2010.545883

Guerrero, M., Herrera, F., & Urbano, D. (2021). Does policy enhance collaborative-opportunistic behaviours? Looking into the intellectual capital dynamics of subsidized industry–university partnerships. Journal of Intellectual Capital. [14] DOI: https://doi.org/10.1108/JIC-07-2020-0254

Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: a decade of intellectual capital accounting research. The British Accounting Review, 44(2), 68-82. DOI: https://doi.org/10.1016/j.bar.2012.03.004

Hilmer, M. J. (2002). Human capital attainment, university quality, and entry-level wages for college transfer students. Southern Economic Journal, 457-469. [15] DOI: https://doi.org/10.1002/j.2325-8012.2002.tb00503.x

Istikhoroh, S., Moeljadi, Sudarma, M., & Aisjah, S. (2021). Does social media marketing as moderating relationship between intellectual capital and organizational sustainability through university managerial intelligence? (empirical studies at private Universities in East Java). Cogent Business & Management, 8(1), 1905198. [16] DOI: https://doi.org/10.1080/23311975.2021.1905198

Kara, A. (2018). Escaping Mediocre-Quality, Low-Productivity, Low-Performance Traps at Universities in Developing Countries: A Human Capital-Based Structural Equation Model with System-Dynamics Simulations. Educational Sciences: Theory and Practice, 18(3), 541-559. [17]

Khasawneh, S. (2011). Human capital planning in higher education institutions: A strategic human resource development initiative in Jordan. International Journal of Educational Management, 25(6), 534-544. [18] DOI: https://doi.org/10.1108/09513541111159040

Kong, E., & Prior, D. (2008). An intellectual capital perspective of competitive advantage in nonprofit organisations. International Journal of Nonprofit and Voluntary Sector Marketing, 13(2), 119-128. DOI: https://doi.org/10.1002/nvsm.315

Kreuzberg, F., & Vicente, E. F. R. (2019). Para onde estamos caminhando? Uma análise das pesquisas em governança corporativa. Revista de Administração Contemporânea, 23(1), 43-66. DOI: https://doi.org/10.1590/1982-7849rac2019170381

Lacerda, R. T. de O., Ensslin, L., & Ensslin, S. R. (2012). Uma análise bibliométrica da literatura sobre estratégia e Avaliação de Desempenho. Gestão & Produção, 19(1), 59-78. DOI: https://doi.org/10.1590/S0104-530X2012000100005

Laredo, P. (2007). Revisiting the third mission of universities: toward a renewed categorization of university activities? Higher Education Policy, 20(4), 441-456. DOI: https://doi.org/10.1057/palgrave.hep.8300169

Leal, C. T., Marques, C. P., Marques, C. S., & Braga Filho, E. (2015). A influência do capital intelectual na satisfação laboral: um modelo estrutural aplicado a uma cooperativa de crédito. Tourism & Management Studies, 11(2), 219-225. DOI: https://doi.org/10.18089/tms.2015.11227

Leitner, K. H. (2004). Intellectual capital reporting for universities: conceptual background and application for Austrian universities. Research Evaluation, 13(2), 129-140. DOI: https://doi.org/10.3152/147154404781776464

Leitner, K. H., & Warden, C. (2004). Managing and reporting knowledge-based resources and processes in research organisations: specifics, lessons learned and perspectives. Management Accounting Research, 15(1), 33-51. DOI: https://doi.org/10.1016/j.mar.2003.10.005

Low, M., Samkin, G., & Li, Y. (2015). Voluntary reporting of intellectual capital: comparing the quality of disclosures from New Zealand, Australian and United Kingdom universities. Journal of Intellectual Capital, 16(4),779-808. [19] DOI: https://doi.org/10.1108/JIC-03-2015-0022

Maltseva, A., Veselov, I. N., Lebedev, K. V., & Bedenko, N. N. (2019). Evaluation of universities’ intellectual capital influence on the intellectual capital of the regions of their location. Amazonia Investiga, 8 (18), 210-230. [20] DOI: https://doi.org/10.2991/iscfec-19.2019.34

Maragno, L. M. D., & Borba, J. A. (2017). Mapa conceitual da fraude: configuração teórica e empírica dos estudos internacionais e oportunidades de pesquisas futuras. Revista de Educação e Pesquisa em Contabilidade (REPeC), 11. DOI: https://doi.org/10.17524/repec.v11i0.1665

Martin-Sardesai, A., & Guthrie, J. (2018). Human capital loss in an academic performance measurement system. Journal of Intellectual Capital, 19 (1). [21] DOI: https://doi.org/10.1108/JIC-06-2017-0085

Mir, A., & Bazgir, M. (2018). The role of organizational learning and knowledge sharing on intellectual capital development in islamic Azad university of Khorramabad. Revista Gestão & Tecnologia, 18(3), 7-22. [22]

Mouritsen, J., Bukh, P. N., & Marr, B. (2004). Reporting on intellectual capital: why, what and how? Measuring Business Excellence, 8 (1), 46-54. DOI: https://doi.org/10.1108/13683040410524739

Nicolo, G., Raimo, N., Polcini, P. T., & Vitolla, F. (2021). Unveiling the link between performance and Intellectual Capital disclosure in the context of Italian Public universities. Evaluation and Program Planning, 88, 101969. [23] DOI: https://doi.org/10.1016/j.evalprogplan.2021.101969

Nunes-Silva, L., Malacarne, A., Macedo, R. F., & De-Bortoli, R. (2019). Generation of intangible assets in higher education institutions. Scientometrics, 121(2), 957-975. [24] DOI: https://doi.org/10.1007/s11192-019-03226-5

Paoloni, P., Cesaroni, F. M., & Demartini, P. (2019). Relational capital and knowledge transfer in universities. Business Process Management Journal, 25(1). [25] DOI: https://doi.org/10.1108/BPMJ-06-2017-0155

Paoloni, P., Modaffari, G., & Mattei, G. (2021). The traditional Italian Universities' reaction to the pandemic emergency: The role of the intellectual capital. Journal of Intellectual Capital. [26] DOI: https://doi.org/10.1108/JIC-07-2020-0241

Pedro, E. D. M., Leitão, J., & Alves, H. (2020). Stakeholders' Perceptions of Sustainable Development of Higher Education Institutions: An Intellectual Capital Approach. International Journal of Sustainability in Higher Education, 21(5), 911-942. [27] DOI: https://doi.org/10.1108/IJSHE-01-2020-0030

Pedro, E., Leitão, J., & Alves, H. (2019). The intellectual capital of higher education institutions: Operationalizing measurement through a strategic prospective lens. Journal of Intellectual Capital, 20 (3). [28] DOI: https://doi.org/10.1108/JIC-07-2018-0117

Petty, R., & Guthrie, J. (2000). Intellectual capital literature review: measurement, reporting and management. Journal of Intellectual Capital, 1(2), 155-176. DOI: https://doi.org/10.1108/14691930010348731

Pokrovskaia, N. N., Ababkova, M. Y., & Fedorov, D. A. (2019). Educational services for intellectual capital growth or transmission of culture for transfer of knowledge ─ consumer satisfaction at St. Petersburg Universities. Education Sciences, 9(3), 183. [29] DOI: https://doi.org/10.3390/educsci9030183

Qassas, K., & Areiqat, A. (2021). Management Intellectual Capital and Its Role in Achieving Competitive Advantages at Jordnanian Private Universities. International Journal of Higher Education, 10(2), 92-107. [30] DOI: https://doi.org/10.5430/ijhe.v10n2p92

Radianto, W. E. D., & Gumanti, T. A. (2019). Human Capital Analysis Of Organizational Performance Mediated By Customer Capital: Case Of Accounting Study Program. International Journal of Scientific & Technology Research, 8(12), 294-297. [31]

Ramírez, Y., Lorduy, C. and Rojas, J. (2007), “Intellectual capital management in Spanish universities”, Journal of Intellectual Capital, 8 (4), 732-748. DOI: https://doi.org/10.1108/14691930710830873

Ramírez, Y., Penalver, J. F. S., & Ponce, Á. T. (2011). Intellectual capital in Spanish public universities: stakeholders' information needs. Journal of Intellectual Capital, 12 (3), 356-376. DOI: https://doi.org/10.1108/14691931111154689

Ramírez, Y. (2012), Towards improved information disclosure on intellectual capital in Spanish universities, Global Journal of Human Social Science, 12 (5), 1-17.

Ramirez, Y., & Gordillo, S. (2014). Recognition and measurement of intellectual capital in Spanish universities. Journal of Intellectual Capital, 15 (1). DOI: https://doi.org/10.1108/JIC-05-2013-0058

Ramirez, Y. and Manzaneque-Lizano, M. (2015), “The relevance of intelectual capital disclosure: empirical evidence from Spanish universities”, Knowledge Management Research & Practice, 13 (1), 31-44. DOI: https://doi.org/10.1057/kmrp.2013.27

Ramirez, Y., Merino, E., & Manzaneque, M. (2019). Examining the intellectual capital web reporting by Spanish universities. Online Information Review, 43 (5). [32] DOI: https://doi.org/10.1108/OIR-02-2018-0048

Rezende, J. F. D. C., Lott, A. C. D. O., & Quintanilha, G. (2019). Comparative Study on the disclosure of intangible and intellectual capital in higher education institutions in Brazil and Austria. Administração: Ensino e Pesquisa–RAEP, 20(2), 245-281. [33] DOI: https://doi.org/10.13058/raep.2019.v20n2.1201

Rossi, F. M., Nicolò, G., & Polcini, P. T. (2018). New trends in intellectual capital reporting: Exploring online intellectual capital disclosure in Italian universities. Journal of Intellectual Capital, 19 (4). [34] DOI: https://doi.org/10.1108/JIC-09-2017-0119

Sachini, E., Karampekios, N., & Chrysomallidis, C. (2020). Introducing Human Capital in Greek Higher Education Institutes in the Postcrisis Era. The Case of the “Acquisition of Academic Teaching Experience for New Scientists” Public Initiative. Journal of the Knowledge Economy, 1-16. [35] DOI: https://doi.org/10.1007/s13132-020-00630-8

Sánchez, M. P., Elena, S., & Castrillo, R. (2009). Intellectual capital dynamics in universities: a reporting model. Journal of Intellectual Capital, 10(2), 307-324. DOI: https://doi.org/10.1108/14691930910952687

Samaibekova, Z., Zaid, S. S. M., Molchanova, A., & Rybakova, A. (2019). Managing the intellectual potential in the higher education system. Terra Economicus, 17(4), 174-189. [36]

Secundo, G., Dumay, J., Schiuma, G., & Passiante, G. (2016). Managing intellectual capital through a collective intelligence approach: An integrated framework for universities. Journal of Intellectual Capital, 17(2), 298-319. [37] DOI: https://doi.org/10.1108/JIC-05-2015-0046

Shifa, A. B. (2020). Trade in human capital: A quantitative theory of economic growth and the import of higher education. Macroeconomic Dynamics, 1-39. [38]

Siboni, B., Nardo, M. T., & Sangiorgi, D. (2013). Italian state university contemporary performance plans: an intellectual capital focus? Journal of Intellectual Capital, 14 (3), 1-19. [39] DOI: https://doi.org/10.1108/JIC-03-2013-0033

Tanzharikova, A. Z. (2012). The role of higher education system in human capital formation. World Applied Sciences Journal, 18, 135-139. [40]

Thiel, G. G., Ensslin, S. R., & Ensslin, L. (2017). Street lighting management and performance evaluation: opportunities and challenges. Lex Localis-Journal of Local Self-Government, 15(2), 303-328. DOI: https://doi.org/10.4335/15.2.303-328(2017)

Tjahjadi, B., Soewarno, N., Astri, E., & Hariyati, H. (2019). Does intellectual capital matter in performance management system-organizational performance relationship? Experience of higher education institutions in Indonesia. Journal of Intellectual Capital, 20(4). [41]

Valmorbida, S. M. I., & Ensslin, L. (2016). Construção de conhecimento sobre avaliação de desempenho para gestão organizacional: uma investigação nas pesquisas científicas internacionais. Revista Contemporânea de Contabilidade, 13(28), 123-148. DOI: https://doi.org/10.5007/2175-8069.2016v13n28p123

Velayutham, A., & Rahman, A. R. (2018). The value of human capital within Canadian business schools. Journal of Intellectual Capital, 19 (4), 836-855.[42] DOI: https://doi.org/10.1108/JIC-06-2017-0086

Veltri, S., & Silvestri, A. (2015). The Free State University integrated reporting: a critical consideration. Journal of Intellectual Capital, 16 (2), 443-462. DOI: https://doi.org/10.1108/JIC-06-2014-0077

Yarish, O., Kichuk, Y., Kunchenko-Kharchenko, V., & Hrushchynska, N. (2021). Intellectual capital of institutions of higher education in the knowledge economy. Journal of Optimization in Industrial Engineering, 14, 159-166. [43]

Yudianto, I., Mulyani, S., Fahmi, M., & Winarningsih, S. (2021). The Influence of Good University Governance and Intellectual Capital on University Performance in Indonesia. Academic Journal of Interdisciplinary Studies, 10(1), 57-70. [44]. DOI: https://doi.org/10.36941/ajis-2021-0006

Downloads

Publicado

2022-11-29

Como Citar

Martins, L. K. S. ., & Ensslin, S. R. . (2022). Capital intelectual no contexto universitário: análise da literatura sob uma perspectiva construtivista. Revista De Gestão E Secretariado, 13(3), 1059–1089. https://doi.org/10.7769/gesec.v13i3.1391