O impacto dos ativos intangíveis na criação de valor das empresas de tecnologia da informação e comunicação (TIC) e economia criativa (EC) do Porto Digital do Recife (PE)

Abstract

In this work, we try to point out the most significant variables for value creation in companies that carry high investment rates in intangible assets. The study focused on the creative economy and on the information and communication technology sectors of Porto Digital hub, in the city of Recife, Pernambuco. The study methodology was exploratory research based on field research. Investigating the variables, we used multivariate analysis with the application of factor analysis in the exploratory aspect. For confirmation, we used Spearman's correlation model. In order to collect data, we've sent companies a semi-structured survey created in Google Forms. The gathered responses were validated using Cronbach's Alpha as a reference. Data were evaluated and correlations generated using the IBM SPSS Statistics 26 software. The results show that the set of variables which impact value creation depend on the economic activity performed. Following the analysis of the results, we grouped the variables in factors defined by the evaluation of intangible assets using Direct Intellectual Capital Methods. Then, using definitions from the Resource-Based Theory for each economic activity, we classified them in an accounting statement model.