Gestão do capital intelectual de uma agência bancária do município de Ituiutaba-MG

Abstract

With the decree of Law No. 11,638 / 07, a group of intangible assets was implemented in the balance sheet, and among them is Intellectual Capital, which is the focus of this article. Opinions on the subject are diverse and it is still remote from a concrete conclusion, because it refers to a considerably recent subject, with values ​​pointed as subjective so far. There are several approaches assigned to Intellectual Capital, with information, technology and knowledge as its primary components, thus becoming the subject of many researches. Thus, in order to collaborate with these approaches, a case study was performed in a financial organization located in the municipality of Ituiutaba, Minas Gerais State, in order to understand the formation of Intellectual Capital in a Banking Agency that, to preserve In his image, a fictitious name was adopted, which was Agência Bolso Feliz. The study was conducted through the application of questionnaires and a semi-structured interview, where a total of 14 (fourteen) employees of the organization were interviewed, involving the managerial and operational levels. The results showed that the Bolso Feliz Agency employees are progressively seeking to broaden their knowledge, as the market becomes gradually competitive, demanding more and more qualified people.