Avaliação do capital intelectual nas instituições do terceiro setor que atuam na educação básica e superior

Abstract

This work has as main objective to analyze the use of indiciadores of intellectual capital in the institutions of the third sector working in primary and higher education, in the perception of their managers using adapted model of Peroba. The literature review presented aspects of the third sector, the concept of intangible assets, intellectual capital, the benefits of assessment and evaluation models of this capital. Also presented the Brazilian educational system to support the research object. This research has character of descriptive statistical analysis within a qualitative approach. To collect the evidence was used electronic questionnaire for interviews. The interview guide consisted of indicators that the respondent awarded the degree of importance to each one, from the components of intellectual capital - structural capital, relational and human. The research concludes that the indicators with the highest degree of importance in basic education, are in the relational and human capital, while in higher education are the indicators linked to each of the three components, with prevalence of structural and human capital.