Integração do Capital Intangível na Conversão de Valor Social em Instituição de Ensino Superior Pública

Abstract

By effectively managing their intangible capital, Higher Education Institutions can become more competitive and contribute to societal development. This is a challenge for universities; therefore, developing processes and systems to identify, measure, manage, and protect this capital, along with fostering a culture that values knowledge and innovation, is a key differentiator in the strategic management of these organizations. The aim is to investigate the scientific production on intangible capital in Higher Education Institutions and the creation of social value, identify and map indicators of intangible capital and social value through a documentary analysis of the Institutional Development Plan (PDI) 2019 to 2023, the Master Plan, and reports from the Planning Prorectorate (PROPLAN) of a Public University located in Western Paraná, and to investigate the integration of intangible capital in creating social value. The study is justified as it facilitates the systematization of scientific production on the topic of intangible capital and social value by mapping the main theoretical and methodological approaches used in the literature. Universities generate intangible capital which can contribute to creating value for society; it is essential that universities invest in processes and systems to identify, measure, manage, and protect their intangible capitals. Poor management can lead to a loss of competitive advantage, threats to reputation, a decline in innovation, increased costs, and aims to identify best practices for the development and management of social capital in universities. In Stage 1, the objective is to investigate the scientific production on intangible capital and the creation of social value in Higher Education Institutions. The methodology adopted for the research employed a constructivist process known as Knowledge Development Process – Constructivist (ProKnow-C). The databases used for the searches were Scopus, Spell, SciELO, and Web of Science, set within the temporal range of 2013 to 2022. The results justify the study by enabling the systematization of scientific production regarding intangible capital and social value. Through this process, 11 articles were selected that formed the Bibliographic Portfolio (PB) of this research. The study was able to analyze (i) the most cited articles; (ii) the most productive authors; (iii) the authors' production on the addressed themes; (iv) the most frequently used keywords, and several qualitative factors: a) the theoretical framework of the PB; b) the methods used in the PB; c) the models present in the PB; and d) the tools employed in the PB. Contribution: These results contribute to the scientific community by facilitating access to data regarding publications related to intangible capital and the creation of social value in universities, as well as expanding knowledge, experience, and understanding, thereby opening avenues for researchers attempting to standardize practices for measuring and disclosing intangible capital and social value in Higher Education Institutions. In Stage 2, the objective is to map and systematize indicators of intangible capital and social value as indicated in the Institutional Development Plan (PDI) 2019 to 2023, the Master Plan, reports from the Planning Prorectorate (PROPLAN), and the Sustainable Development Goals (SDGs) of a Public Higher Education Institution (IES). The method is characterized as qualitative in approach, descriptive in objective, and categorized as documentary and case study in procedure. The results indicate a framework of CI and VS indicators that are relevant in valuing innovation, skills, and organizational culture, contributing significantly to long-term value generation. Additionally, these results highlight the university’s impact on the community, reinforcing its role in promoting social and economic development. Originality: Universities generate intangible capital that can contribute to societal value creation. It is essential that they invest in processes and systems to identify, measure, manage, and protect their intangible capital. The lack of management could lead to a loss of competitive advantage, reputational harm, reduced innovation, and increased costs. The study aims to provide a mapping and systematization of CI (Human, Structural, Relational Capital and Results) and Social Value indicators for the management of the IES. Similarly, it seeks to contribute to scientific research in the theories of intangible capital and social value generation and support community engagement. Contributions: The research proposes new institutional evaluation models that include financial, intangible, and social indicators aimed at holistic management. The results underpin public policy for investment in intangible capital in IES, such as teacher training and research infrastructure. This strengthens partnerships with the community and the private sector, promoting a collaborative ecosystem and emphasizing the role of IES in sustainable development and social innovation. In Stage 3, the objective is to analyze the integration of intangible capital in the creation of social value in a Public Higher Education Institution. The method is quantitative in nature, descriptive, and a case study. The analysis correlates indicators of Human, Structural, Relational, and Results Social Value and their alignment with SDGs 4-9-17. The statistical tool employed will be the Statistical Package for the Social Sciences (SPSS), which will test the data's normality followed by the application of correlation tests. Results: The findings confirm the hypotheses raised in this study, detecting strong positive correlations between social value indicators and alignments with SDGs 4, 9, and 17. Originality: Universities play a vital role in promoting social value as they significantly contribute to achieving the Sustainable Development Goals (SDGs). By integrating the SDGs into their academic and administrative activities, public universities can play a crucial role in building a more sustainable and equitable future. Failing to leverage these capitals may lead universities to struggle with developing new projects and programs, securing or allocating funding for their activities, innovating and generating new ideas, and producing qualified professionals—all of which can impede social development.The study aims to contribute to the theory of intangible capital and strategically collaborate in the creation of university value, as it facilitates the sharing of knowledge and innovation while also promoting the economic and social development of the regions where the universities are located, generating benefits for society and addressing sustainable development through the SDGs. Contributions: The results demonstrate a strong correlation between the studied variables, enriching the theory of intangible capital and value creation within the analyzed Higher Education Institution (IES). The research highlights the contributions of Higher Education Institutions to society, promoting advances toward the Sustainable Development Goals (SDGs). It proposes a model for measuring social impact and suggests new theoretical frameworks that connect social value with sustainability in the educational context. The results provide insights for IES managers on improving sustainable development policies, justifying resource allocation, and better communicating their social value and impact.