Estudo comparativo entre os indicadores utilizados em modelo de avaliação de atletas de futebol com os métodos contábeis de mensuração de ativos intangíveis

Abstract

This research aims to identify the status of compatibility between the financial instruments for the measurement of intangible assets and those used to establish the economic value of soccer players. For this, there was a single case study of a consulting firm that performs such athlete evaluation, aiming to deepen in an exploratory manner research. The techniques used to support research were semi-structured document analysis and research, contributing to the specific objectives of this study, in addition to literature review. As a research result can be seen alignment between soccer players assessment indicators used by the subject company of this study and those used by the accounting methods for the evaluation of intangible assets with a focus on human capital. Thus, the result was the identification of ten indicators alignments, showing a standardization of methods and contributing to the reduction of subjectivity in order to evaluate intangible assets in general.