KNOWLEDGE MANAGEMENT IN ORGANIZATIONS: AN ANALYSIS OF INVESTMENT IN INTANGIBLE ASSETS IN LARGEST BRAZILIAN COMPANIES

Abstract

Organizational structures evolved with the advent of new technologies. Transactions that used to come from the simple exchange of goods known as barter now demand a totally interconnected structure in which information is capable of guaranteeing a strategic position for companies. In this context, the intangible asset arises, that is, intangible assets capable to make a difference in the economic development in companies. Companies can now take this information to the financial statements. In view of the above, the present study sought to answer the following question: do the companies with the largest assets listed on the Brazilian stock exchange (B3) in 2017 have the largest investment in intangible assets? The survey is classified as a descriptive, survey, and predominantly quantitative, through the collection of information present in the financial statements of the companies listed in B3. The study obtained 439 valid statements of the 444 possible so that it was possible to verify, with the use of statistical tools, that there is still no more rigorous classification, by allocating most of the information in a more generic and broader account. In a second moment, the study responds to the general objective, with the aid of a proposed multiple regression model, concluding that the total invested in assets by the companies reflects the investment in intangible assets and is related to the value of Total Revenue.