Over the past two decades, intellectual capital (IC) has emerged as a crucial factor for corporate competitiveness. In this context, the management of IC has received considerable attention in the literature by means of approaches to its evaluation. Recognizing the validity of such approaches, Schnorrenberger (2005) and Ensslin and Dutra (2007) point out their main limitation regarding their incapacity to simultaneously attend to the three stages of IC management, namely, identification, evaluation, and recommendation for improvement. The objective of the present paper - of an exploratory nature - is to construct a model for IC evaluation that includes its management utilizing the multicriteria methodology for decision aid - constructivist (MCDA-C). It is argued that the model accomplished the task of identifying the 57 elements comprising the IC in the organization investigated, evaluating and integrating all elements, providing a global view of the performance and identifying the elements of knowledge as the main elements responsible for the noncompetitive performance of the organization.
Intellectual capital; Evaluation; Management; Multicriteria methodology for decision aid - constructivist (MCDA-C); Model building
