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

Authors

  • Thiago Cesar Bezerra Moreno Discente do Programa de Pós-Graduação Stricto Sensu em Contabilidade, da Universidade Estadual do Oeste do Paraná (UNIOESTE), campus de Cascavel.
  • José Luiz Borsatto Junior Discente do Programa de Pós-Graduação Stricto Sensu em Contabilidade, da Universidade Estadual do Oeste do Paraná (UNIOESTE), campus de Cascavel. Professor da Universidade Paranaense (UNIPAR)
  • Delci Grapégia Dal Vesco Doutora em Ciências Contábeis e Administração pela Univ. Regional de Blumenau (FURB) Professora do Programa de Pós-grad. em Contabilidade da Universidade Estadual do Oeste do Paraná (UNIOESTE) Professora do Mestrado Profissional em Administração da Universidade Estadual do Oeste do Paraná (UNIOESTE)
  • Silvana Anita Walter Doutora em Administração pela Pontifícia Universidade Católica do Paraná (PUC) Professora do Programa de Pós-grad. em Contabilidade da Universidade Estadual do Oeste do Paraná (UNIOESTE) Professora do Mestrado Profissional em Administração da Universidade Estadual do Oeste do Paraná (UNIOESTE)

DOI:

https://doi.org/10.5585/ijsm.v15i3.2319

Keywords:

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

Abstract

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.

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Published

01.09.2016

How to Cite

Bezerra Moreno, T. C., Borsatto Junior, J. L., Dal Vesco, D. G., & Walter, S. A. (2016). Intellectual capital and the system of management controls in public institutions of higher education: a theoretical essay from the perspective of contingency theory. Revista Ibero-Americana De Estratégia, 15(3), 39–52. https://doi.org/10.5585/ijsm.v15i3.2319

Issue

Vol. 15 No. 3 (2016): July/September

Section

Articles

License

Copyright (c) 2016 Iberoamerican Journal of Strategic Management

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