Intellectual Capital: A Bibliometric Analysis and a Mapping of the Research Carried out Between 2000 and 2006 in Three Brazilian Forums

摘要

This paper aims to present a panoramic view of the area of Intellectual Capital (IC) on the basis of a bibliometric study and of a mapping of the publications collected in the procedeeings of the Congresso USP and EnANPAD and in the Journals which regularly publish studies on the topic. To this end, an exploratory was carried out, having both bibliometry and analysis of content as tools. The investigation revised 75 papers published between 2000 and 2006, yielding the following results as concerns bibliometry: most papers are predominantly practical; there is a balance between primary and secondary sources; most empirical studies were carried out in Brazilian public/private organizations; most studies were approach from both a quanti- and a qualitative perspective; Stewart, Edvinsson & Malone, Brooking and Sveiby were the main authors drawn upon. The mapping yielded the following results: most studies addressed internal users; the main tendencies are: IC disclosure, accountability and measurement; IC management; Human Capital Theory; relationship of IC with both performance and debts; intellectual property; and, relationship between IC and IT; recommendation for further research refer to replication of the empirical investigations with expansion of sampling and of time span, and construction of IC evaluation/mensuration models.