Capital Intelectual combinado com o Balanced Scorecard na gestão e controle de grandes mercados populares: um estudo de caso

Abstract

In the last decades, the business scene is passing for several modifications. Factors of production that were once effective, such as the intensive use of labor and machines, are increasingly being replaced by technology and especially by knowledge, intangible assets, and intellectual capital. As such, organizations are having to adapt, and changes and improvements in management and control systems are required to remain competitive. In this sense, the present research aims at analyzing the adherence of intellectual capital and balanced scorecard aspects in the management and control systems of large popular markets. With this objective, the case study method was used and an interview was conducted with the syndicate to Mercadão de Madureira (RJ). The use of this methodology allowed the survey of perceptions with the aid of an interview script. Subsequently, the results obtained through interview and documentary research were analyzed based on the variables of the determined research theories. The results obtained evidenced that there are adherences of the techniques undertaken with some of the intellectual capital and balanced scorecard perspectives. Otherwise, some measures fail to obtain adherence to theories because of the independence of each tenant within the condominium, that is, certain tactics are independent of the administrative initiative.