Intellectual capital and the system of management controls in public institutions of higher education: a theoretical essay from the perspective of contingency theory

Thiago Cesar Bezerra Moreno, José Luiz Borsatto Junior, Delci Grapégia Dal Vesco, Silvana Anita Walter


The economic context has evolved into the era of knowledge. In this sense, the resources related to intellectual capital gain prominence as a key to deal with the contingency variables. The factor that drives intellectual capital is the human capital, an intensive resource in public institutions of higher education, which justifies the present study, in order to discuss the influence of intellectual capital in public universities management control systems, under the perspective of intellectual capital as a contingency factor. We conducted a literature search in order to achieve the proposed objective. It is perceived lack of development of literature related to the theme, a fledgling care, with human capital in public institutions of higher education.


Capital Intelectual; Controle Gerencial; Instituições de Ensino Superior Públicas; Setor Público.



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