Elementos formadores do capital intelectual no contexto das pequenas e médias empresas

Due to advances in the discussions about Intellectual Capital and the economic and social importance of Small and Medium Enterprises (SMEs) for Brazil, this study aimed to identify the presence of the Intellectual Capital (CI) forming elements in the context of SMEs. A multisound study was carried out using a questionnaire adapted from Bontis (1998) and interviews with a qualitative and quantitative approach. For the analysis of the presence of the IC forming elements, the study of Gimenes et al . (2016). The results reveal a strong presence of the Relational Capital, Structural Capital and Human Capital elements, both in the company Alpha (small company) and in the company Beta (medium company), demonstrating that the elements forming the CI are present in the context of SMEs. Of content, allow us to infer that in both companies, managers recognize the existence of the CI and believe in its importance, but they do not yet have measures that make it possible to measure the value of these intangible assets. There was also the desire of the managers to obtain reports that show the degree of contribution of the elements forming the IC in the maximization of the value of the company, in order to subsidize the decision-making.