Intellectual capital and the performance of federal institutes

Authors

  • Diana Lúcia Ramos Balbino Navarro Fucape Business School
  • Francisco Antonio Bezerra Fucape Business School

DOI:

https://doi.org/10.12712/rpca.v17i3.60167

Abstract

The present study aims to verify the influence of spending related to intellectual capital and its components (human capital, customer capital and structural capital) on the performance of education in educational institutions, specifically in Federal Institutes, in the years 2017 to 2019, based on the National High School Exam (ENEM). The Ordinary Squared Methods (OLS) model was used. The results showed that intellectual capital and human capital were positively related to ENEM scores.

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Author Biographies

Diana Lúcia Ramos Balbino Navarro, Fucape Business School

Diana Lúcia Ramos Balbino Navarro

Mestre em Ciências Contábeis e Administração

Fucape Business School

dianalrbn@hotmail.com

Francisco Antonio Bezerra, Fucape Business School

Francisco Antonio Bezerra

Doutor em Controladoria e Contabilidade

Fucape Business School

francisco@fucape.br

https://orcid.org/0000-0002-0427-8742

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Published

2023-10-26

Issue

Vol. 17 No. 3 (2023)

Section

Artigos/Papers

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