AVALIAÇÃO DO CONHECIMENTO DOS INDICADORES DE ATIVOS INTANGÍVEIS EM STARTUPS
Keywords:
Ativos intangíveis, startups, indicadores, tomada de decisãoAbstract
Intangible assets are crucial for companies, driving organizational value and competitive advantage. In startups, with their high degree of innovation and technology, measuring these assets can be particularly valuable to boost their results. This research investigated the knowledge of startup managers regarding intangible assets, their indicators, and how they are managed. To this end, a literature review was conducted to deepen knowledge in intangible assets and performance measurement methods for startups, besides a systematic literature review to identify the main indicators of intangible assets. Subsequently, ten startup managers and two coordinators of innovation environments in Santa Maria, Rio Grande do Sul, were interviewed with a questionnaire. The systematic review identified nine main indicators. The managers revealed that these indicators are little known and used by managers, possibly due to the maturity level of the startups. The findings indicate potential for enhancing the use of intangible asset indicators and measurement instruments in startups.
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