O Conhecimento organizacional em cooperativas agropecuárias

Abstract

With the advent of the Knowledge Society and the globalization expansion, different intangible assets were incorporated in the analysis of organizations as influential elements in organizational competitiveness. For Agribusiness, organizations tend to develop the aggregation of production value of from the incorporation of these intangible assets in the industry final products. These elements without materiality may be from the Knowledge Management process and constitute the projects intellectual capital. Thus, the overall objective of the research is to investigate the Knowledge Management practices and the accounting perspective of intellectual capital in agricultural cooperatives operating in Mato Grosso do Sul. The specific objectives are to measure the Knowledge Management, from the perspective of managers in active cooperatives in Mato Grosso do Sul supported the model of Bukowitz and Williams (1999 ) . check understanding of meters on the intellectual capital in the context of cooperatives and identify elements of capital present in these organizations. Bukowitz and Williams model (1999) was applied to cooperatives managers, application which indicated the Knowledge Management index of 68% for the first cooperative and 84% for the second. Pareto Diagram was used to highlight the steps with greater development difficulties of using Bukowitz and Williams model, which were "assess", "use" and "contribute" to both cooperatives. In addition, a questionnaire to the leaders of the cooperative accounting sectors showed answers revealing that all accountants involved in this research want more information on intellectual capital, particularly with respect to the measurement. Will be identified Intellectual Capital elements through the model Edvinsson and Malone (1998 ), which will be used, almost all indicators suggested by the authors and have added elements that characterize the cooperative organizations, which generated about the year 2014.