Os Direcionadores de Valor nas Universidades: um Estudo Comparativo Entre Wissensbilanz (Áustria) e o Plano de Desenvolvimento Institucional (Brasil) / The Value Administrators at Universities: a Comparative Study

Claudio Marcos Maciel da Silva, José Francisco de Carvalho Rezende

Abstract


O objetivo deste estudo é realizar uma comparação entre o Plano de Desenvolvimento Institucional - divulgado pelas universidades no Brasil – e os relatórios de Capital Intelectual das universidades austríacas, de forma a ser possível identificar direcionadores de valor em comum. Foi realizado um estudo documental, com análise de conteúdo dos principais relatórios de gestão das Universidades, tendo como referências três universidades do Brasil e três da Áustria. Os resultados apontam que ambos os relatórios identificam direcionadores em comum pertencentes ao Capital Intelectual. No entanto, a construção de um Relatório de Capital Intelectual deve respeitar as características do modelo de ensino superior pertinentes a cada país.

 

Palavras-chave: Capital intelectual. Relatórios Financeiros. Gestão de Instituições de Ensino Superior.

 

ABSTRACT  

 

The objective of this study is to make a comparison between the Institutional Development Plan - published for universities in Brazil - and the Intellectual Capital Reports of the Austrian universities, in order to be able to identify common value drivers. A documentary study was carried out, with content analysis of the main management concepts of the universities, with three universities in Brazil and three in Austria as references. The results indicate that the two types identify common drivers belonging to Intellectual Capital. However, the construction of an Intellectual Capital Report must respect as characteristics of the higher education model in each country.

 

Key words: Intellectual Capital. Financial Reports. Management of Higher Education institution.


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DOI: http://dx.doi.org/10.12819/2017.14.4.4

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