Abstract:
In the knowledge society, intangible capital is the source of sustainable competitive advantage for companies, providing more productivity and profitability for organizations. The objective of this study was to approach the use of intangible assets in direct reimbursable financing for innovation in the main development agencies in Brazil: FINEP, BNDES and BNB. To this end, a bibliographic review on the subject was carried out and a questionnaire was used based on an adapted model of assessment of intangibles from Deutscher (2008) with the following dimensions of analysis for capital: strategic, environmental, relationship, structural and human. Through the qualitative-quantitative methodology in which descriptive statistics and multivariate analysis were used (Multiple Correspondence Analysis - ACM) through the R software, 3 banks and their main lines of direct reimbursable financing to innovation participated in the field research in which it was identified that all institutions use intangible assets in the credit granting process, however with different levels of relevance in each category, with emphasis on structural capital in which it obtained the best evaluation in the class of considerable relevance (scale 4). The study brought reflections to discussions on intangible assets, how they can be identified and measured, innovation and its financing in Brazil.
