O impacto dos ativos intangíveis na criação de valor das empresas de tecnologia da informação e comunicação (TIC) e economia criativa (EC) do porto digital do Recife-PE<p>The impact of intangible assets on the creation of value of information and communication technology (ICT) and creative economy (CE) companies of porto digital do Recife-PE
Keywords:
Ativos intangíveis. Criação de valor. Capital intelectual direto. Teoria baseada em recursosAbstract
Procuramos, com este trabalho, identificar quais são as variáveis mais importantes para a geração de valor em empresas que apresentam alto investimento em ativos intangíveis. O estudo focou os setores de economia criativa e de tecnologia da informação e comunicação do Porto Digital da cidade do Recife, Pernambuco. A metodologia do estudo foi uma pesquisa exploratória a partir de pesquisa de campo. Para investigação das variáveis, foi utilizada a análise multivariada com aplicação de análise fatorial no aspecto exploratório, e para confirmação, utilizamos modelo de correlação de Spearman. Para coleta de dados, enviamos às empresas um questionário semiestruturado elaborado no Google Forms. As respostas recebidas foram validadas utilizando como medida o Alfa de Cronbach. Todos os resultados foram obtidos e demonstrados por meio da utilização do software IBM SPSS Statistics 26. Os resultados apontaram que as variáveis que impactam a geração de valor dependem da atividade econômica desempenhada. A partir da análise dos resultados, agrupamos as variáveis nos fatores definidos pela avaliação de intangíveis pelo método de capital intelectual direto e classificamos em um modelo de demonstração contábil utilizando as definições da Teoria Baseada em Recursos para cada atividade econômica.
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