{"id":"https://openalex.org/W2793803003","doi":"https://doi.org/10.4270/ruc.2017431","title":"PROPOSTA DE CONVERG\u00caNCIA TE\u00d3RICA DAS PERSPECTIVAS DAS FINAN\u00c7AS E DA CONTABILIDADE NA AVALIA\u00c7\u00c3O DE ATIVOS INTANG\u00cdVEIS","display_name":"PROPOSTA DE CONVERG\u00caNCIA TE\u00d3RICA DAS PERSPECTIVAS DAS FINAN\u00c7AS E DA CONTABILIDADE NA AVALIA\u00c7\u00c3O DE ATIVOS INTANG\u00cdVEIS","publication_year":2018,"publication_date":"2018-03-27","ids":{"openalex":"https://openalex.org/W2793803003","doi":"https://doi.org/10.4270/ruc.2017431","mag":"2793803003"},"language":"pt","primary_location":{"id":"doi:10.4270/ruc.2017431","doi":"https://doi.org/10.4270/ruc.2017431","is_oa":true,"landing_page_url":"https://doi.org/10.4270/ruc.2017431","pdf_url":"https://proxy.furb.br/ojs/index.php/universocontabil/article/download/6297/pdf","source":{"id":"https://openalex.org/S4210211170","display_name":"Revista Universo Cont\u00e1bil","issn_l":"1809-3337","issn":["1809-3337"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210105683","host_organization_name":"Universidade Regional de Blumenau","host_organization_lineage":["https://openalex.org/I4210105683"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Universo Cont\u00e1bil","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://proxy.furb.br/ojs/index.php/universocontabil/article/download/6297/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008832467","display_name":"Joyce Mariella Medeiros Cavalcanti","orcid":"https://orcid.org/0000-0001-6213-1266","observed_orcids":["https://orcid.org/0000-0001-6213-1266"]},"institutions":[{"id":"https://openalex.org/I110200422","display_name":"Universidade Federal de Minas Gerais","ror":"https://ror.org/0176yjw32","country_code":"BR","type":"education","lineage":["https://openalex.org/I110200422"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Joyce Mariella Medeiros Cavalcanti","raw_affiliation_strings":["Doutoranda em Administra\u00e7\u00e3o pela Universidade Federal de Minas Gerais"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Doutoranda em Administra\u00e7\u00e3o pela Universidade Federal de Minas Gerais","institution_ids":["https://openalex.org/I110200422"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026981615","display_name":"Hudson Fernandes Amaral","orcid":"https://orcid.org/0000-0001-8455-0285","observed_orcids":["https://orcid.org/0000-0001-8455-0285"]},"institutions":[{"id":"https://openalex.org/I110200422","display_name":"Universidade Federal de Minas Gerais","ror":"https://ror.org/0176yjw32","country_code":"BR","type":"education","lineage":["https://openalex.org/I110200422"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Hudson Fernandes Amaral","raw_affiliation_strings":["Universidade Federal de Minas Gerais"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade Federal de Minas Gerais","institution_ids":["https://openalex.org/I110200422"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035705216","display_name":"La\u00edse Ferraz Correia","orcid":"https://orcid.org/0000-0002-0977-9298","observed_orcids":["https://orcid.org/0000-0002-0977-9298"]},"institutions":[{"id":"https://openalex.org/I4210136482","display_name":"Federal Center for Technological Education of Minas Gerais","ror":"https://ror.org/04ch49185","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210136482"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Laise Ferraz Correia","raw_affiliation_strings":["Centro Federal de Educa\u00e7\u00e3o Tecnol\u00f3gica de Minas Gerais"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centro Federal de Educa\u00e7\u00e3o Tecnol\u00f3gica de Minas Gerais","institution_ids":["https://openalex.org/I4210136482"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084743260","display_name":"Luiz Cl\u00e1udio Louzada","orcid":"https://orcid.org/0000-0002-2626-8203","observed_orcids":["https://orcid.org/0000-0002-2626-8203"]},"institutions":[{"id":"https://openalex.org/I51235708","display_name":"Universidade Federal do Esp\u00edrito Santo","ror":"https://ror.org/05sxf4h28","country_code":"BR","type":"education","lineage":["https://openalex.org/I51235708"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Luiz Cl\u00e1udio Louzada","raw_affiliation_strings":["Universidade Federal do Esp\u00edrito Santo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade Federal do Esp\u00edrito Santo","institution_ids":["https://openalex.org/I51235708"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.5171,"has_fulltext":true,"cited_by_count":7,"citation_normalized_percentile":{"value":0.85505265,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"13","issue":"4","first_page":"177","last_page":"177"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4909999966621399,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4909999966621399,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.33570000529289246,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.16019999980926514,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.9319999814033508},{"id":"https://openalex.org/keywords/valuation-of-intangible-assets","display_name":"intangible asset valuation","score":0.8519999980926514},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.3930000066757202},{"id":"https://openalex.org/keywords/positive-accounting-theory","display_name":"positive accounting theory","score":0.5759999752044678},{"id":"https://openalex.org/keywords/normative-accounting-theory","display_name":"normative accounting theory","score":0.9779999852180481},{"id":"https://openalex.org/keywords/organizational-values","display_name":"organizational values","score":0.6520000100135803},{"id":"https://openalex.org/keywords/decision-usefulness","display_name":"decision usefulness","score":0.33899998664855957}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5547981262207031},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.4237115979194641},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3933722972869873}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.4270/ruc.2017431","doi":"https://doi.org/10.4270/ruc.2017431","is_oa":true,"landing_page_url":"https://doi.org/10.4270/ruc.2017431","pdf_url":"https://proxy.furb.br/ojs/index.php/universocontabil/article/download/6297/pdf","source":{"id":"https://openalex.org/S4210211170","display_name":"Revista Universo Cont\u00e1bil","issn_l":"1809-3337","issn":["1809-3337"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210105683","host_organization_name":"Universidade Regional de Blumenau","host_organization_lineage":["https://openalex.org/I4210105683"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Universo Cont\u00e1bil","raw_type":"journal-article"},{"id":"pmh:oai:ojs.bu.furb.br:article/6297","doi":null,"is_oa":false,"landing_page_url":"https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/6297","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:FURB","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:repositorio.ufmg.br:1843/54999","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1843/54999","pdf_url":"https://repositorio.ufmg.br/bitstream/1843/54999/2/Proposta%20de%20converg%c3%aancia%20te%c3%b3rica%20das%20perspectivas%20das%20finan%c3%a7as%20e%20da%20contabilidade%20na%20avalia%c3%a7%c3%a3o%20de%20ativos%20intang%c3%adveis.pdf","source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"instacron:UFMG","raw_type":"info:eu-repo/semantics/publishedVersion"},{"id":"pmh:oai:americanae.aecid.es:1667535","doi":null,"is_oa":false,"landing_page_url":"http://americanae.aecid.es/americanae/es/registros/registro.do?tipoRegistro=MTD&idBib=1667535","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Universo Cont\u00e1bil; v. 13, n. 4 (2017); 177-193","raw_type":"<dc:type/><dc:type/><dc:type>info:eu-repo/semantics/article"},{"id":"pmh:oai:ojs.proxy.furb.br:article/6297","doi":null,"is_oa":false,"landing_page_url":"https://proxy.furb.br/ojs/index.php/universocontabil/article/view/6297","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Universo Cont\u00e1bil; v. 13 n. 4 (2017); 177-193","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:redalyc.org:117054983009","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=117054983009","pdf_url":null,"source":{"id":"https://openalex.org/S4377196100","display_name":"Redalyc (Universidad Aut\u00f3noma del Estado de M\u00e9xico)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I179647637","host_organization_name":"Universidad Aut\u00f3noma del Estado de M\u00e9xico","host_organization_lineage":["https://openalex.org/I179647637"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Universo Cont\u00e1bil (Brasil) Num.4 Vol.13","raw_type":"art\u00edculo cient\u00edfico"}],"best_oa_location":{"id":"doi:10.4270/ruc.2017431","doi":"https://doi.org/10.4270/ruc.2017431","is_oa":true,"landing_page_url":"https://doi.org/10.4270/ruc.2017431","pdf_url":"https://proxy.furb.br/ojs/index.php/universocontabil/article/download/6297/pdf","source":{"id":"https://openalex.org/S4210211170","display_name":"Revista Universo Cont\u00e1bil","issn_l":"1809-3337","issn":["1809-3337"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210105683","host_organization_name":"Universidade Regional de Blumenau","host_organization_lineage":["https://openalex.org/I4210105683"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Universo Cont\u00e1bil","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2793803003.pdf","grobid_xml":"https://content.openalex.org/works/W2793803003.grobid-xml"},"referenced_works_count":37,"referenced_works":["https://openalex.org/W11665253","https://openalex.org/W174209576","https://openalex.org/W608808900","https://openalex.org/W1489451239","https://openalex.org/W1492155385","https://openalex.org/W1507846642","https://openalex.org/W1564983253","https://openalex.org/W1575360379","https://openalex.org/W1576320414","https://openalex.org/W1583544153","https://openalex.org/W1779759854","https://openalex.org/W1964864577","https://openalex.org/W1967287237","https://openalex.org/W1988712064","https://openalex.org/W1995817226","https://openalex.org/W1997293133","https://openalex.org/W2015999227","https://openalex.org/W2022718033","https://openalex.org/W2046511287","https://openalex.org/W2047075762","https://openalex.org/W2062606829","https://openalex.org/W2080549183","https://openalex.org/W2083725637","https://openalex.org/W2114309933","https://openalex.org/W2115676867","https://openalex.org/W2128219626","https://openalex.org/W2148425743","https://openalex.org/W2170834569","https://openalex.org/W2495269339","https://openalex.org/W2506824403","https://openalex.org/W2892333453","https://openalex.org/W2915465634","https://openalex.org/W2984220594","https://openalex.org/W3122243215","https://openalex.org/W3125638770","https://openalex.org/W3125788531","https://openalex.org/W4235082097"],"related_works":["https://openalex.org/W2750986059","https://openalex.org/W2681628596","https://openalex.org/W7015606733","https://openalex.org/W6980078825","https://openalex.org/W7051589991","https://openalex.org/W1758479957","https://openalex.org/W2192170076","https://openalex.org/W86776101","https://openalex.org/W2203848846","https://openalex.org/W2003583318"],"abstract_inverted_index":{"Os":[0],"ativos":[1,60,107,140],"intang\u00edveis":[2,61,108,141],"passaram,":[3],"nos":[4],"\u00faltimos":[5],"anos,":[6],"a":[7,63,83,102,137,148,163],"serem":[8],"considerados":[9],"como":[10,143,159,184],"os":[11,59,106],"principais":[12],"direcionadores":[13],"de":[14,18,65,77,156,188],"valor":[15,94],"corporativo.":[16],"Apesar":[17],"sua":[19],"relev\u00e2ncia,":[20],"avali\u00e1-los":[21],"tem":[22],"se":[23,42,132],"constitu\u00eddo":[24],"em":[25,146,179],"uma":[26,75,86,134],"atividade":[27],"complexa":[28],"que":[29,101,117,129,136,147,155,161],"envolve":[30],"o":[31,71,154],"debate":[32],"entre":[33,80],"as":[34,47,50,172],"perspectivas":[35,131],"da":[36,52,90,169],"Contabilidade":[37,53,103,149],"e":[38,49,54,69,167],"das":[39,55],"Finan\u00e7as.":[40],"Ao":[41],"discutir":[43],"neste":[44],"ensaio":[45],"te\u00f3rico":[46],"potencialidades":[48],"limita\u00e7\u00f5es":[51],"Finan\u00e7as":[56,173],"para":[57],"avaliar":[58],"\u2013":[62],"partir":[64],"suas":[66],"teorias":[67],"positivas":[68],"normativas,":[70],"objetivo":[72],"foi":[73],"apresentar":[74],"proposta":[76],"poss\u00edvel":[78],"converg\u00eancia":[79],"essas":[81],"perspectivas,":[82],"qual":[84],"ensejasse":[85],"melhoria":[87],"na":[88,124,175],"qualidade":[89],"informa\u00e7\u00e3o":[91],"concernente":[92],"ao":[93],"desses":[95],"ativos.":[96],"Argumentou-se,":[97],"por":[98,114],"um":[99,144],"lado,":[100],"n\u00e3o":[104],"evidencia":[105,150],"inteiramente":[109],"nas":[110,151],"demonstra\u00e7\u00f5es":[111,152],"cont\u00e1beis;":[112],"e,":[113],"outro,":[115],"defendeu-se":[116],"metodologias":[118],"financeiras":[119,153],"permitiriam":[120],"compensar":[121],"essa":[122],"lacuna":[123],"informa\u00e7\u00e3o.":[125],"Como":[126],"conclus\u00e3o,":[127],"entendeu-se":[128],"ambas":[130],"complementam,":[133],"vez":[135],"avalia\u00e7\u00e3o":[138],"dos":[139],"funciona":[142],"ciclo,":[145],"fato":[157],"reconhece":[158],"eventos":[160],"alteraram":[162],"situa\u00e7\u00e3o":[164],"econ\u00f4mica,":[165],"financeira":[166],"patrimonial":[168],"firma,":[170],"enquanto":[171],"concentram-se":[174],"an\u00e1lise":[176],"dessas":[177],"informa\u00e7\u00f5es,":[178],"conjunto":[180],"com":[181],"dados":[182],"externos,":[183],"suporte":[185],"\u00e0":[186],"tomada":[187],"decis\u00e3o.":[189]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-03-29T00:00:00"}