INTRODUCTION
Or value of making always teve sua expressão no tempo. Or homem since the beginnings of civilization, in evolutionary stages such as the era of pastoralism, agriculture, industry always used mind, but nowadays it is more evolved as an intellectual, or seja, of a refined use of intelligence, supported in multiples conhecimentos.
It is not too rigorous to affirm that I know or know semper valeu, hoje valha maybe more, as I can be negotiated as something material fosse. The current globalized world is characterized by a vertiginous progress in the new technologies of information and telecommunications.
In accounting, the heritage of the social cell, we have followed the evolution with the series of responsibilities, it was more than knowing or instrument of its own survival. More I tied that or physical capital, pois to força that or move, hair homem, é worthy of expressão, as value not only mensuraável, but especially especially to use to obtain two finos proposals for the social cells.
What is deepened in the Neopatrimonialist doutrina can be endorsed, in the methodology proposed by the Brazilian scientist Lopes de Sá, or how holistic and human can be found in the field of Accounting.
PHYSICAL CAPITAL
Or traditional demonstration called «Balance Balanço» spelha or capital of the sem social cell, still, revealing força imaterial do intellect as a transforming agent of wealth. He did not catch himself, as necessary, in evidence or as an intangible asset of intellectuality as well as other intangible ones.
Or that there is evidence that it does not allow, or that it really exists. Or nominal capital is hardly a value attributed for the purpose of law, for physical expressions, but it is hidden from large aggregate, intangible power.
A concern of posse e não a de função as bem escreve or mestre Lopes de Sá em seus muitos trabalhos.
A traditional accounting document is limited to the legal and institutional norms of how to express the reality of the patrimony of the social cell. Dry at a speed that can be transformed or balanced.
squeeze, unless special resources are used on the «potentialities» (these are fragmented from the legal system).
That by reason of which the company, to negotiate its patrimony, or to make sure that there is no Equity Balance, will flee to reality. Não é sem muitas razões que em case de bandada, cisão y incorporación sempre são feitas as reavaliações.
There is an accounting balance for legal purposes and a business balance for transaction purposes. You imateriais values, muitas vezes, podem overcome or registered physical capital. A crescent discrepancy between the market value and the value of the books has long been attributed by scholarly causes to various causes, among which it stands out as the intellectual capital.
There is a growing criticism of traditional accounting where only physical capital is mentioned and there is no material heritage. There are cases of companies that operate on the Internet such as Yahoo, Excite, Nescape, Cybercash, Amazon, Geocities and outras, with balances that represent losses, more intangible assets (they are represented by brands, or confer on their objectives, or value of secures)., or development of some efficient information systems or distribution channels) that are highly impressive.
It is not a company that makes a profit or that gives value to a service that is afraid of methodology, like computerized systems, such as online. The referred systems of integration of common computers are linked to a network that I receive daily visits from people who also have computers. No, it is not a case of methodology, a physical value, but an intelligent process. These services live in the hope that they will not be visited again by thousands or thousands of people. This moment is so abstrações valem dinheiro.
Segundo Leal (2000, p. 2), or value of a non-market company, is represented by the value of its years. When or before the book is registered, it is mentioned that the potential surplus of product of the company represents a asset: invisible, not counted and intangible.
There are intangible assets that have their origin not conhecimento, abilities and values of weight. These assets generated economic value for the organization. Segundo Leal (2000), or conhecimento é ucla mix of experiences, values, information and skills that constitute a context to endorse and incorporate new experiences and information. It originates from mental application of human beings. Within the organization, it is not only registered in documents, but also in forms, practices, processes and working rules.
- Either conhecimento originates and resides nas pessoas. Or sharing or conhecimento requires a compromisso. Technology allows new behaviors of conhecimento. Or sharing or conhecimento deve to be motivated and rewarded. Or endorsement e os resources da administração são essenciais. Quantitative and qualitative measures são necessary to endorse at the initiative of a project on conhecimento.O conhecimento é criativo e é directed to produce or unexpected.
No time has not yet, in Accounting, a suitable classificação e mensuração dos assets intangíveis e nem do conhecimento.
In my own way of understanding, there is a lack of doutrine in respect, ou seja, a competent scientific speculation to offer labor standards.
A rule sem a ciência é semper subjective y incompetente. There are still efforts, no sense, to carry out to classificação e mensuração dos imateriais e do conhecimento. In spite of this concern, or succession of many companies, it is the most important measure of physical capital and of those who dare to measure or intellectual always or faithfully based on confidence.
A future trend indicates that the intellectual asset will be more valued than the physical asset of the administration will be a critical factor for the success of the social cell.
There are also a few organizations that are registering in their annual reports (demonstrations you have) a supplementary demonstration on intangible assets. Among these few companies, we can mention some that value and present information about intangible assets: Xerox, Skandia, Dow Chemical, Canadian Imperial Bank of Commerce, etc.
Swedish company Skandia, a pioneer in the non-development of the measurement of two intangible assets, is an international organization that works with insurance and non-Nordic financial services in other countries of the world. It is the case that seems to me or you have spread more of these referred companies.
IMATERIAL WEALTH GIVES INTELLECTUALITY
Um dos fatores, hoje, not registered, we show you that you are evaluating it or your knowledge. It is either individual or collective knowledge that produces value. The individual activity refers to experience, education, training, skills, training, incorporation of new technologies, values and attitudes of the worker.
How long a year is all kinds of skills and competences, two of them in the company. The internal structure features refer to the methods and procedures of work, software, data-based, research and development, management systems and management culture of the organization. How much more for a collective cultural capacity than a probability of prosperity of wealth of the social cell.
To achieve prosperity and economicity of the company is necessary to make a focus. Isto wanted to say a clear idea, a goal that all of us are determined to achieve. With union, conhecimento and responsabilidade of condition to reach or focus neglected. Or conhecimento é uma força that leads to patrimonial structure for the front.
Scholars are concerned with how they are a fator de força and prosperity of the social cell and of the community. If the social cell for a prosperous community is also prosperous (this or axiom of the cupola of the General Theory of Conhecimento Contábil of Prof. Antônio Lopes de Sá). An interaction between the two, meanwhile, or that gives reciprocal influence.
This prosperity of the patrimony of the social cell is made possible by models that you count on for efficiency. Or a professional capable of preparing these models or a counter, which is a small task for the development of the organization and the environment. The important social function that the capital or capital gives to the social cell to prosperity and this is the face with the application of scientific support for the efficiency of the patrimony and having the patrimonial efficiency, has made the prosperity of the company.
In 1999, a publication of the UN affirmed, categorically, that the professional gives accounting, and is essential to the economic, social and political development of any nation and that this requires a vigorous cultural formation and a special assistance to them, wanted by two governments, quer das instituições de classe. (See The accountants in visão das Nações Unidas: Sá, July 2000).
In spite of some efforts on the part of the government and the institutions, there is still a lack of training and doctorate courses in Accounting, so you can follow their studies and thus be able to contribute to the accounting culture. There are many values due to the lack of opportunities in the university field and in the scientific research in Brazil. I refer you courses, for some time, foram até a species of monopoly in some institutions, prejudicially to inquiry. A field of research like two fathers gives intelligence about the movement of wealth that would deserve greater amplitude, than what you will never see.
O value of the social cell is located not pessoal e na direção. You are the ones who move all a patrimonial structure adding value to the patrimony.
Marti (2002, p. 4) says that, either in the direction of the organization or the center of the organization, the intelligence of the soul of the company. It consists of the competence and training of two employees, or commitment of the company to help keep these skills permanently tuned to updated, using it for, if necessary, in collaboration with external experts. Finally, it is a combination of experiences and innovations of these strategies and strategies of the company to change or keep this combination.
We know that the patrimony is not moving if it could not produce a profit for which it is not aired (these are basic axioms in the scientific doctrine of Neopatrimonialism). Sem a wealth or homem não succeed in satisfying the necessity of the social cell. For you to do business as necessary or as a whole: or home wealth. About these realities or professor Antônio Lopes de Sá (1999) created some proposals:
«A patrimonial function that results in the transformation and effect of influences two environments gives wealth;
Behavior of influences two environments on the patrimonial and variable efficiency according to the dimensional relationships of cause, effect, quality, quantity, time and space;
When it is endogenously influencing and competent to reduce or cancel exogenous quaiskers that may disturb efficiency, it constitutes a special environmental relationship;
It is caused by the qualification of the human intellect in the social cell, it is made predominant in an endogenous environmental environment, so as to reduce or nullify any exogenous environmental influences that may disturb efficiency, constitute a motive cause of special environmental function. intellectual;
When or heritage teaches the capture of intellectual forces and when these translate into an increase in the absolute efficiency of the social cell, these can be attributed part of the profit.
A quantification of two effects two benefits of the special intellectual environmental heritage function, on the effectiveness of the social cell, depends on the quantification of a correlation between the prosperity and the participatory qualification of human element in the social cell, through two effective effects of its succession. "
With endogenous intellectual influence it will be able to raise or patrimony of efficiency or ineffectiveness. This trend for efficiency will have to be done first and ineffectiveness will not occur. For this reason, it has been important as a transforming agent.
OR KNOWLEDGE AS A MOVEMENT AGENT
We know that it is a patrimonial property in case it does not move. It is necessary to have an endogenous or exogenous environmental influence so that it is transformed. Or conhecimento é um agent that can cause non-patrimonial movement. He is like a force that presses a body for the front. Depending on how this body works, it can move slowly as fast. Assim, na Contabilidade, a pressão exercida hair conhecimento sobre o meimonial patrimonial faz com that this is transformed with slowness or quickly, depending on the força do conhecimento.
Numa company «A», where it has been connected and interested in innovation, will tend to be slower and less likely to be ineffective than that of the social cell «B», where it will address the first person in order to absorb conhecimento, thus innovating the ways of agir da direção e do pessoal. Where has the interest been in making also the greatest probability of success in decisions of patrimonial management, creating in this way a climate of efficiency and patrimonial prosperity.
Or it is important that there be a movement of the property heritage with efficiency. It always happens that it has satisfied the need. A necessidade nasce na mente gives weight. Or manager of a loja observes in the absence of shirts not rapier. It was necessary to buy shirts for repor or rapier. With the purchase of shirts, it is satisfied if necessary, promoting efficiency by means of the heritage phenomenon.
A long-suffering need of farinha for fazer pães. Purchased from farinha, it satisfies itself with necessity, resulting in efficiency and patrimonial phenomenon. Numbers, pois, são os patrimonial phenomena occurred at every moment in the social cell. This constant patrimonial variation is caused by environmental influence. No case referred to an endogenous environmental influence, because of the warning of the person or the director. São eles os que possuem o conhecimento e que também move a wealth gives social cell creating results.
We know that intellectuality generates value. This production of value, hair conhecimento, é o that interests the scholars. These reconhecem or intellectual value that age on or capital. About isto diz or professor Antônio Lopes de Sá (2001): We all know, that the same capital value, in the same branch of business, in the same locality and in the same time can produce different results, is driven by «Inteligências e Culturas »Different. I do not allow or acknowledge this other thing than the reality of things.
Or a crucial factor in the production and also a key element in the value generation of the companies. It is the engine of companies. In spite of the fact that it is important and fundamental for the life of the social cell or that there is a lack of knowledge of the people and the leadership in what was called the conhecimento.
The people need to adapt to a new reality. To modernity, to informatics, to globalization of the economy and to search for the total quality and the conformance with its fundamental foundations. It is a reorganization in our way of administering what we are going to do in the sub-region that places us in a third world country. Or investimento em educação, treinamento e tecnologia é that will take us to a developed country of the first world.
In addition, there was a lack of conhecimento e prosperidade das cells sociais causing as many social problems as miséria de muitas pessoas, más distribuição da wealth e da renda, violência, desemprego etc. Or that it is wanted to patrimonial prosperity gives social cell so that all possam live with dignity.
There have been tireless work on the part of two neo-patrimonial scientists to reach this focus of patrimonial prosperity for the benefit of human beings. Or Neopatrimonialism we are targeting either Brazil and the world or the path of prosperity of heritage of the social cell. This effort will emerge from some scientific studies related to or called intellectual capital.
INTELLECTUAL CAPITAL
It is a set of human factors, client capital and organizational capital. It is a major concern for two scholars as intellectual capital. This phenomenon is not new, more than one tempos for which scientists will start to worry, it is most common as a factor of economic development of the organization. About or alert intellectual capital or professor Antônio Lopes de Sá (1999), or "Intellectual Capital" council that was scared about it seems to be sinning because of inadequacy of expression once when it seems paradoxical to link me or that by nature and inert and object of sofrer ação (or Capital) as that by nature and imaterial and agent of movement (or Intellectual), mixing with the fact that common cells coexist in society more than possible different nature.
Prosegue or professor Lopes de Sá: Or intellectual value can produce patrimony, as well as patrimony can produce the capture of intellectual value, this system of interaction where an important area of studies resides, but, only different things. When or heritage teaches the capture of intellectual forces and when these translate into an increase in the absolute efficiency of the social cell, part of the profit can be attributed to this. Or that there is no reality, it is an intellectual influence on capital, it does not seem to me adequate, pois, or express use of "intellectual capital" as a scientific council or an empirical one.
It also teaches that: There is still an intermediary zone, still between or homem em si ea wealth e que que ede que se processam as additions dehuman value a o patrimonial value in this situation that we are located gives what is intended to be called Intellectual Accounting ou Contabilidade do Conhecimento that each time more and more quickly the interests you acclimatise passam to be or object of study da ciência da Contabilidade and neles human inserts are inserted as unequivocal agents, transformers and aggregates.
Einda says: "At the present time it requires INTELLECT CAPITALIZATION (not the sense of investimentos maiores em qualidade da inteligência agent sobre los capitais) in search of efficiency as two more important values of social cells and of increased effective value of their own wealth. »
Skyrme (2000, p. 1) affirms that first and foremost it is necessary to classify what are the different components that constituted or intellectual capital. A gradual popular classification divides the intellectual groups into three categories:
Human Capital: corresponds to individual intellectuality - knowledge, competition, experience, etc.
Structural capital: that which has been deposited, file hairs, when it goes home to noite - processes, information system, given bases etc.
Client capital: relationship with clients, brands, registered trademarks, etc.
Segundo Leal (2000, p.3), or intellectual capital and a council that encompasses or final process of the administration of the conhecimento, proposes a model that fears numbering by categories: o human factor, which is the individual skills applied to produce solutions; or client, who is formed by qualifying for two months and his type of relationship, qualifying for two services; e organizational capital, such as culture, norms and procedures. Or model suggests that balancing these three components that created intellectual capital chega-se à chave to produce value and development.
E Pulic (2001, p.8) says that we are in a new era. They are the result of a long period of domination of the classical fathers of production, land, labor and capital, many scientific scientists believe that it is a phenomenon, not really new, but not actively discussed até agora, or intellectual capital.
Também, Seifert (apud Pulic, 2001, p. 1) highlights that or future growth will be based on or conhecimento. Conhecimento will be the source of future production. Drucker (apud Pulic, 2001, p. 8), respected writer of management literature, acrescenta: «O conhecimento tem vindo como chave da recuperação da economy global. The traditional fathers of production, land, labor and capital are beginning to decrease. » Conhecimento is coming as a production factor. Segundo Strassmann (apud Pulic, 2001, p. 2), an American strategist of the conhecimento, «O core of the problem is that many scientists feared about the importance of intellectual capital or the method of evaluation of the success of a corporation, baseia-se not physical capital. "
E Ramos (1998, p.2) believes that not only is it intellectual capital but it is an extension of human capital. Or intellectual capital can be defined as or conhecimento, as skills, experience, intuition attitudes da força de trabalho. On or subject Altuve Godoy (2002, p. 10) escreveu: Or intellectual capital and an intangible value that must be incorporated into our financial states, as part of the generation of values of all the workers of a organization. There are some models that allow me to quantify it, and we must also acknowledge that we must go deeper with more precision and count with a greater number of followers of this important reference.
I conceitos of balanced scorecard, added economic value, coaching, strategic planning, reengineering, total quality, benmarching etc. There are some important ferramentas that coadjuvam compreensão e aplicação de avaliações de imaterialidades, embora that in a non scientific way.
There it is or what some scholars think about the intellectual capital or the conhecimento. Or that it is clear about or that there has been consensus among scientists that we are in the era of appreciation of the conhecimento. Onde the structures you have traditional (physical assets, work, materials etc.) due to the problem, they are inadequate and they are obsolete and they have tended to measure and value in accounting the intangible values as or conformance, brands, patents etc.. In a peculiar and different way, it was considered some years ago.
Or that exists of melhor nessa matéria das imaterialidades as we find authors of decades from 40 to 70 of past seculo.
CONCLUSION
Or conhecimento when it generates value é, not market, to chave do êxito das cells sociais that competem not economic, social and technological context of nosso tempo. There is a progressive interest in measuring your intangibility and managing your interests, including wealth of knowledge. It has increased appreciation of the individual as a joint organization. This conhecimento and um dynamizing agent of heritage and will influence wealth not felt to be more dynamic and effective in their transformations. Being more effective will tend to wealth prosperity.
We must not lose sight of a structure of countable culture brought up in those days, so we must take advantage of it for new conquests of culture not in the field of accounting.
O Neopatrimonialism we insist on the importance of scientific research for Accounting. It is two ways to advance to the procurement of truth and to be in force with the modern community, but it must not yield to the logic of the market. It must open up and be human or assimter to patrimonial prosperity and community.
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