Pré-requisitos necessários para um sistema de informa??o contábil realizar a gest?o do capital intelectual

摘要

Study of the Accounting Information System (AIS) as one of the main systems of organizations and the increasing need to manage intangible elements, which make up Intellectual Capital in companies. It objectives to identify the prerequisites required for AIS management Intellectual Capital. For that, a case study was conducted in a large consumer goods industry to diagnose how the management of its Intellectual Capital occurs and also how AIS works, in the perception of its managers (questionnaire and interview). The results pointed out that the management of Intellectual Capital in the company studied occurs informally. It also identified the existence of an AIS that constitutes the main Information System of the organization and it is not used in the management of the Intellectual Capital, however, it has conditions of do it. Thus, it is concluded that the existence of the following prerequisites facilitates the management of Intellectual Capital by this system: culture for a management of the total value of the company; existence of an integrated management system; consolidation of data under the responsibility of AIS; AIS is the main Information System of organization; and existence of constant evaluation of the system by its users.