Revista Sociedade, Contabilidade e Gestão (Jun 2012)

Factors Relevant to Intellectual Capital Management from the perspective of the Resource Based View (RBV): A Study Based on the Perception of Managers of Sanofi Aventis Brazil

  • Maria Thereza Pompa Antunes,
  • João Paulo Cavalcante Lima

Journal volume & issue
Vol. 7, no. 1
pp. 23 – 40

Abstract

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Assuming that intellectual capital has a central role in generating wealth of business and the economy as a whole, this study sought to investigate what is the perception of managers of Sanofi Aventis Brazil on the concept of intellectual capital and the factors that are relevant to performing its management from the perspective of resource-based view (RBV) line with its economic environment, which is one of the pharmaceutical industry. The study, exploratory and descriptive nature, was developed with the managers of Sanofi Aventis Brazil has adopted the strategy to search a single case study supported by a protocol, so it is a snip of a larger study that sought to know the management of intellectual capital in this industry. Data were collected through interviews, were treated by the technique of content analysis. The analyzes carried out within the context of Sanofi Aventis helped confirm that the most relevant factor for the management of intellectual capital in the company is managing the process, the feeling of control and evaluate your investment returns through the use of indicators. However, given the context analyzed, one can infer that although Sanofi Aventis managers realize the importance of intellectual capital management, they do not have tools that help them in this process, since the area of controlling the company has not yet developed evaluation indicators of intellectual capital. Therefore decisions regarding the management of intellectual capital at Sanofi Aventis are still performed in an intuitive manner.

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