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                            [identifier] => oai:periodicos.ufpb.br:article/70181
                            [datestamp] => 2025-09-04T14:54:51Z
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                                    [title] => Array
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                                            [0] => Purposes for intellectual capital management: an update of the exposed by Bernard Marr: Propósitos para a gestão do capital intelectual:  uma atualização do exposto por Bernard Marr
                                            [1] => Purposes for intellectual capital management:  an update of the exposed by Bernard Marr : Propósitos para a gestão do capital intelectual:  uma atualização do exposto por Bernard Marr
                                        )

                                    [creator] => Array
                                        (
                                            [0] => Faria, Vinícius Figueiredo de
                                            [1] => Corrêa, Fábio
                                            [2] => França, Renata de Souza
                                            [3] => Ferreira, Eric de Paula
                                            [4] => Silva, Helton Junio da
                                        )

                                    [description] => Array
                                        (
                                            [0] => Knowledge Management is a theoretical and practical approach and is directly related to Intellectual Capital, because while the first strives for management, the second aims at valuing the intangible. However, in order to implement an Intellectual Capital initiative, it is necessary to define its purpose, which is outlined as a purpose. In 2003, Bernard Marr presented five purposes for Intellectual Capital, namely: a) helping organizations formulate their strategy; b) evaluate the execution of the strategy; c) assist in diversification and expansion of decisions; d) support compensation; and, finally, e) communicate the measures to the interested parties. Thus, this research aims to identify the evolution of these purposes. This configures the originality and value of this investigation, as it expands the reasons for managing Intellectual Capital in modern times. For this, this research is characterized as qualitative, exploratory-descriptive in nature, and made use of the Systematic Literature Review and Content Analysis as methods to achieve the ambition. As a result, the purposes (a) to measure the wealth of the public sector and (b) to innovate were identified, expanding what was exposed by Bernard Marr. Due to practical implications, this investigation contributes to the maturation of motivations to manage Intellectual Capital, as well as to explain this to academics and managers, promoting the continuous need for this improvement in the empirical scope of this theme.
                                            [1] => Capital Intelectual, porque mientras el primero aspira a la gestión, el segundo apunta a la valorización de intangibles. Sin embargo, para implementar una iniciativa de Capital Intelectual es necesario definir su propósito, el cual se delinea como propósito. En 2003, Bernard Marr presentó para Capita Intelectual cinco objetivos, a saber: a) ayudar a las organizaciones a formular su estrategia; b) evaluar la ejecución de la estrategia; c) ayudar en las decisiones de diversificación y expansión; d) compensación de manutención; y, finalmente, e) comunicar las medidas a los interesados. Por lo tanto, esta investigación tiene como objetivo identificar la evolución de estos propósitos. Esto configura la originalidad y valor de esta investigación, pues amplía los motivos de la gestión del Capital Intelectual en la actualidad. Con este fin, esta investigación se caracteriza por ser de naturaleza cualitativa, exploratoria-descriptiva y utilizó la revisión sistemática de la literatura y el análisis de contenido como métodos para lograr la ambición. Como resultado, se identificaron los propósitos (a) medir la riqueza del sector público y (b) innovar, ampliando lo expuesto por Bernard Marr. Por implicaciones prácticas, esta investigación contribuye a la maduración de motivaciones para gestionar el Capital Intelectual, así como a hacerlo explícito para académicos y directivos, promoviendo la necesidad continua de esa mejora en el alcance empírico de esta temática.
                                            [2] => Knowledge Management is a well-established theoretical and practical approach intrinsically linked to Intellectual Capital, with Knowledge Management focusing on systematic intangible asset management and Intellectual Capital on their valuation. While Bernard Marr's seminal 2003 work outlined five core purposes for IC—strategy formulation, strategy execution evaluation, diversification and expansion support, compensation basis, and stakeholder communication—the evolving organizational landscape necessitates an updated understanding of these motivations. This research aimed to identify the evolution of these original purposes within recent academic literature, ultimately proposing a refined framework for Intellectual Capital management. Adopting a qualitative, exploratory-descriptive approach, the study utilized a rigorous Systematic Literature Review spanning from 1998 to 2022, complemented by Content Analysis, to meticulously examine relevant scholarly articles. The findings expand Bernard Marr's seminal 2003 initial framework, identifying two additional critical purposes for Intellectual Capital measurement: “measuring the wealth of the public sector” and “innovation”. These newly identified purposes reflect Intellectual Capital's expanded relevance in driving economic development beyond the private sector and its essential role in fostering continuous value creation. In conclusion, this investigation provides a matured understanding of the motivations for managing Intellectual Capital, offering valuable insights for academics and managers alike by promoting ongoing theoretical refinement and practical application of Intellectual Capital in contemporary settings.
 
                                        )

                                    [publisher] => Universidade Federal  da Paraíba
                                    [date] => 2025-09-04
                                    [type] => Array
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                                            [0] => info:eu-repo/semantics/article
                                            [1] => info:eu-repo/semantics/publishedVersion
                                            [2] => "Avaliado por Pares"
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                                    [format] => application/pdf
                                    [identifier] => https://periodicos.ufpb.br/index.php/pgc/article/view/70181
                                    [source] => Array
                                        (
                                            [0] => Perspectivas em Gestão & Conhecimento; v. 15 n. 2 (2025); 46-68
                                            [1] => 2236-417X
                                        )

                                    [language] => por
                                    [relation] => https://periodicos.ufpb.br/index.php/pgc/article/view/70181/42690
                                    [rights] => Copyright (c) 2025 Perspectivas em Gestão & Conhecimento
                                )

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