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A importância do capital intelectual na performance organizacional das firmas de auditoria em Portugal
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O presente trabalho tem como objetivo analisar a relação entre três dimensões do capital intelectual (capital humano, capital estrutural e capital relacional) e a performance organizacional das firmas de auditoria em Portugal no período de 2017 a 2022. Os atributos do capital intelectual foram analisados sob diferentes óticas, designadamente o conhecimento (capital humano), a experiência do auditor (capital humano), a capacidade tecnológica das firmas de auditoria (capital estrutural), a internacionalização (capital relacional) e o relacionamento com terceiros (capital relacional). A análise do trabalho incidiu sobre um modelo de efeitos aleatórios. O estudo incidiu sobre uma amostra composta por 142 firmas de auditoria perfazendo 693 observações, das quais 24 observações dizem respeito a big4 e 669 a firmas de auditoria não big4.Tratando-se de um estudo longitudinal, as hipóteses de investigação foram testadas com base num modelo de regressão de efeitos aleatórios. Posteriormente, foram desenvolvidos alguns testes de robustez. De acordo com os resultados do trabalho, uma das dimensões do capital intelectual, o capital humano, nomeadamente o conhecimento, influencia positivamente a performance organizacional das firmas de auditoria. Por outro lado, o presente trabalho também conclui que o período da pandemia, a idade da firma e os gastos com formação influenciam a performance organizacional da mesma. No entanto, não foram corroboradas as hipóteses que sustentam a influência do capital estrutural e relacional na performance organizacional das firmas de auditoria.
This paper aims to analyse the relationship between three dimensions of intellectual capital (human capital, structural capital and relational capital) and the organizational performance of the audit firms in Portugal from 2017 to 2022. The attributes of intellectual capital were analysed in different views, which focused on knowledge (human capital), the auditor’s experience (human capital), the audit firms’ technological capacity (structural capital), on internationalization (relational capital) and the relationship with third parties (relational capital). The paper’s analysis focused on a random effects model. The sample is composed of 142 audit firms, making up for 693 observations, of which 24 observations regard to big 4 and 669 to non-big 4 audit firms. Being a longitudinal study, the research hypotheses were tested via a regression random effects model. Afterwards, some robustness tests were developed. According to the paper’s results, one of the dimensions of intellectual capital, human capital, namely, knowledge, positively influences the organizational performance of audit firms. On the other hand, this paper also concludes that the pandemic period, the age of the firm and the training expenditure influence its organizational performance. However, the hypotheses that sustain the influence of structural and relational capital in the organizational performance of audit firms were not confirmed.
This paper aims to analyse the relationship between three dimensions of intellectual capital (human capital, structural capital and relational capital) and the organizational performance of the audit firms in Portugal from 2017 to 2022. The attributes of intellectual capital were analysed in different views, which focused on knowledge (human capital), the auditor’s experience (human capital), the audit firms’ technological capacity (structural capital), on internationalization (relational capital) and the relationship with third parties (relational capital). The paper’s analysis focused on a random effects model. The sample is composed of 142 audit firms, making up for 693 observations, of which 24 observations regard to big 4 and 669 to non-big 4 audit firms. Being a longitudinal study, the research hypotheses were tested via a regression random effects model. Afterwards, some robustness tests were developed. According to the paper’s results, one of the dimensions of intellectual capital, human capital, namely, knowledge, positively influences the organizational performance of audit firms. On the other hand, this paper also concludes that the pandemic period, the age of the firm and the training expenditure influence its organizational performance. However, the hypotheses that sustain the influence of structural and relational capital in the organizational performance of audit firms were not confirmed.
Descrição
Trabalho Final de Mestrado, Contabilidade, Fiscalidade e Finanças Empresariais, ISEG, 2025
Palavras-chave
Intellectual Capital Human Capital Structural Capital Relational Capital Organizational Performance Auditing Firms Capital Intelectual Capital Humano Capital Estrutural Capital Relacional Performance Organizacional Firmas de Auditoria