O impacto do ativo intangível medido pelo efeito da inovação organizacional em instituição pública multipropósito: o caso do Instituto Nacional de Infectologia Evandro Chagas - INI da Fiocruz

Abstract

This thesis was developed on the The Evandro Chagas National Institute of Infectious Diseases (INI) from the Oswaldo Cruz Foundation (Fiocruz), a public health multipurpose organization that works with research, assistance and education, that has adopted the strategy of innovating its organizational structure in order to guarantee the quality of the services offered to the population, as well as reinforcing the entrepreneurial orientation of its integradated actions. From the point of view of the research in Accounting Sciences, the restructuring of the INI constitutes a potential example of the intangible assets accumulation by the organization and this was the generating fact for the issue of the research: the application of DEA method to evaluate the improvement of the efficiency of the eight multipurpose INI research labs, is associated with the theoretical framework that justifies implemented organizational innovation at the Institute after proposal in Congress Internal Fiocruz? The general objective was to analyze the results of score-syntheses of Data envelopment analysis (DEA), as a measure of intangible assets, linking them to the effects from the implementation of strategic organizational changes, characterized as organizational innovations occurred the eight multipurpose clinical research laboratories, namely that include teaching, research and assistance in INI from Fiocruz. The method consists of four steps. At first, the analysis of the literature was performed on intangible assets; organizational innovation; organizational structures and model analysis of efficiency in organizations. The second was held the collection of qualitative indicators of changing the organizational structure of eight INI labs through documentary analysis of Internal Fiocruz Congress and a survey of representatives of laboratories; quantitatively, data were collected to calculate the efficiency indicator of each laboratory. In the third step was performed the analysis of the collected data, the period of 2006-2012, using the indicators calculated to associate the overall efficiency of these activities before and after the organizational innovation associated with the adoption of an innovative structure in the restructuring. Finally, the fourth stage presented the findings and considerations about the research. As a contribution, we present an association between organizational innovation, resulting from the restructuring of the eight clinical research laboratories and the results of the empirical method that uses the DEA.