THE DELINEATIONS OF INTANGIBLE ASSETS

an analysis of the limitations of Intellectual Capital measurement frameworks

Autores

  • Vinícius Figueiredo de Faria Universidade FUMEC
  • Fábio Corrêa Universidade FUMEC
  • Frederico Giffoni de Carvalho Dutra Universidade FUMEC
  • Alexandre Pinto da Silva Universidade FUMEC
  • Renato da Rocha Cruz Universidade FUMEC

DOI:

https://doi.org/10.21728/p2p.2026v13e-72759

Palavras-chave:

intangible assets; intellectual capital; accounting; measurement; framework

Resumo

Knowledge Management and Intellectual Capital are presented as the cornerstone in identifying and qualifying intangible assets. While the former focuses on the systematic management of knowledge, the latter emphasizes the valuation of intangible assets. Considering the fundamental role of measuring Intellectual Capital in both corporate development and scientific advancement, the inherent complexity of this process should not deter organizations and researchers from pursuing it. It is considered here that by better understanding the shortcomings of the methods used to measure intangible assets, academics and managers can help improve models that present greater accuracy and applicability to the organizational environment. Hence, the present research aims to identify the limitations of the frameworks that support the identification, measurement, and disclosure of Intellectual Capital. For this purpose, this research is characterized as qualitative, exploratory-descriptive in nature, and made use of Systematic Literature Review and Content Analysis as methods to achieve the intended goals. Moreover, the list of framework limitations proposed by this study is primarily envisioned to guide readers, academics, and managers through the challenges of measuring and disseminating Intellectual Capital in corporations, cities, and even nations. However, this research is limited by its evaluation and validation.

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Biografia do Autor

Vinícius Figueiredo de Faria, Universidade FUMEC

Professor, consultor, pesquisador e sócio responsável pela gestão estratégica das empresas MVA Assessoria Financeira e PRO Contabilidade e Consultoria. PhD. em Tecnologia da Informação e Comunicação e Gestão do Conhecimento; Doutor em Sistemas de Informação e Gestão do Conhecimento; Mestre em Engenharia e Gestão de Processos e Sistemas.

Fábio Corrêa , Universidade FUMEC

Pós-Doutorado pelo Programa de Ciência da Informação da Universidade Federal de Minas Gerais (UFMG). Doutor e Mestre em Sistemas de Informação e Gestão do Conhecimento. Possui MBA em Engenharia de Software e Governança de Tecnologia da Informação e Graduação em Sistemas de Informação..

Frederico Giffoni de Carvalho Dutra , Universidade FUMEC

 Professor, pesquisador, Pós-doutorando em Tecnologias da Informação e Comunicação e Gestão do Conhecimento, Doutor em Gestão da Informação e do Conhecimento pela Universidade Federal de Minas Gerais (2020), Mestre em Gestão da Informação e do Conhecimento pela Universidade Federal de Minas Gerais (2014).

Alexandre Pinto da Silva , Universidade FUMEC

Doutor em Tecnologia da Informação e Comunicação e Gestão do Conhecimento pela Universidade FUMEC; Mestre em SEP pela UFMG, Especialista em SEP - Sistemas Elétricos de Potência, Engenheiro de Segurança do Trabalho, Higienista Ocupacional Certificado pela ABHO - HOC 0095.

Renato da Rocha Cruz , Universidade FUMEC

Mestrado profissional em Administração. Gestor Industrial no setor Metalúrgico e Professor Universitário. Doutorando em Tecnologia da Informação e Comunicação e Gestão do Conhecimento. Mestre em Administração com ênfase em Tecnologia para Gestão da Informação. Experiência em liderança, gestão de projetos, implementação e manutenção de sistemas de processos.

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Publicado

19-02-2026

Como Citar

FARIA, Vinícius Figueiredo de; CORRÊA , Fábio; DUTRA , Frederico Giffoni de Carvalho; SILVA , Alexandre Pinto da; CRUZ , Renato da Rocha. THE DELINEATIONS OF INTANGIBLE ASSETS: an analysis of the limitations of Intellectual Capital measurement frameworks. P2P E INOVAÇÃO, Rio de janeiro, v. 13, p. e-72759, 2026. DOI: 10.21728/p2p.2026v13e-72759. Disponível em: https://revistas.ufrj.br/index.php/p2p/article/view/72759. Acesso em: 12 jul. 2026.

Edição

v. 13 (2026): Publicação Contínua

Seção

Inovação Social, Economias Colaborativas e Sustentabilidade

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Copyright (c) 2026 Vinícius Figueiredo de Faria, Fábio Corrêa , Frederico Giffoni de Carvalho Dutra , Alexandre Pinto da Silva , Renato da Rocha Cruz

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