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O impacto da eficiência do capital intelectual na performance financeira: um estudo aplicado ao setor hoteleiro português
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A presente dissertação visa analisar como a eficiência do Capital Intelectual influencia a performance financeira organizacional. Especificamente, pretende-se aferir o impacto dessa eficiência na performance financeira de hotéis portugueses. De facto, considera-se que existe uma lacuna na literatura no que se refere a estudos focados no setor hoteleiro e, designadamente, no contexto português. Foi adotada uma metodologia de índole quantitativa, recorrendo-se a dados provenientes de uma amostra de 1296 empresas. A eficiência do Capital Intelectual foi mensurada através do método VAIC e, para testar as hipóteses em estudo, recorreu-se ao Modelo de Equações Estruturais.
Os principais resultados sugerem um impacto positivo da eficiência do Capital Intelectual, da eficiência do Capital Empregue, assim como a dimensão das empresas na performance financeira das empresas analisadas. Contrariamente, os ativos fixos tangíveis apresentaram um impacto significativo, no entanto, negativo, na performance financeira das mesmas.
A presente dissertação comprova, assim, o impacto positivo da Eficiência do Capital Intelectual no setor hoteleiro. Este estudo não está isento de limitações, nomeadamente o facto dos dados utilizados para mensurar o Capital Intelectual serem de índole financeira.
Este estudo pretende aprofundar a literatura sobre a eficiência do Capital Intelectual no setor hoteleiro. Contribui ainda para aumentar a notoriedade do tema perante os gestores deste tipo de organizações para a qual é crítico gerir eficazmente este tipo de recursos intangíveis.
This dissertation aims to analyze how Intellectual Capital efficiency influences organizational financial performance. Specifically, it seeks to assess the impact of this efficiency on the financial performance of Portuguese hotels. In fact, there is considered to be a gap in the literature regarding studies focused on the hotel sector, particularly in the Portuguese context. A quantitative methodology was adopted, using data from a sample of 1,296 companies. Intellectual Capital efficiency was measured using the VAIC method, and the Structural Equation Model was used to test the hypotheses under study. The main results suggest a positive impact of Intellectual Capital efficiency, Capital Employed efficiency, and company size on the financial performance of the companies analyzed. In contrast, tangible fixed assets had a significant but negative impact on their financial performance. This dissertation thus proves the positive impact of Intellectual Capital Efficiency in the hotel sector. This study is not without limitations, namely the fact that the data used to measure Intellectual Capital is of a financial nature. This study aims to further explore the literature on the efficiency of intellectual capital in the hotel sector. It also contributes to raising awareness of the issue among managers of this type of organization, for whom it is critical to manage this type of intangible resource effectively.
This dissertation aims to analyze how Intellectual Capital efficiency influences organizational financial performance. Specifically, it seeks to assess the impact of this efficiency on the financial performance of Portuguese hotels. In fact, there is considered to be a gap in the literature regarding studies focused on the hotel sector, particularly in the Portuguese context. A quantitative methodology was adopted, using data from a sample of 1,296 companies. Intellectual Capital efficiency was measured using the VAIC method, and the Structural Equation Model was used to test the hypotheses under study. The main results suggest a positive impact of Intellectual Capital efficiency, Capital Employed efficiency, and company size on the financial performance of the companies analyzed. In contrast, tangible fixed assets had a significant but negative impact on their financial performance. This dissertation thus proves the positive impact of Intellectual Capital Efficiency in the hotel sector. This study is not without limitations, namely the fact that the data used to measure Intellectual Capital is of a financial nature. This study aims to further explore the literature on the efficiency of intellectual capital in the hotel sector. It also contributes to raising awareness of the issue among managers of this type of organization, for whom it is critical to manage this type of intangible resource effectively.
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Palavras-chave
Capital intelectual Mensuração VAIC Hotéis portugueses Intellectual capital Measurement Portuguese Hotels