PRÁTICAS DE GESTÃO DO CAPITAL INTELECTUAL: UM ESTUDO EM EMPRESAS DE BASE TECNOLÓGICA: um estudo em empresas de base tecnológica

Intangible assets, such as intellectual capital, are drivers of development and advantages for organizations. The management of these assets provides differentials and intensifies their value vis-a-vis competitors. In this way, this article aims to analyze practices adopted in the management of intellectual capital in knowledge intensive companies. Qualitative, exploratory and descriptive research was characterized as a multiple case study. The methods used for data collection were in-depth interviews and document analysis. The interviews were carried out through a semi-structured script, according to the proposed theory. Eleven managers of technology-based companies were interviewed, participating in the Catarinense Association of Technology Companies (ACATE). The results indicate that organizations have intellectual capital management, based on human, relational and structural capital management practices. Because these companies have similar structures, many of the investments made to manage intellectual capital are correlated. Characteristics such as the time of the company in the market, the experience of the high management, the characteristics of the employees and the active participation in the ACATE cluster, influence the way of managing the intellectual capital.