Cumaio

The transition from the industrial society to the so-called knowledge society has brought about a series of transformations in the way entities operate and they are now prioritizing knowledge as an indispensable resource and a differentiator in generating results. It is important to note the degree of knowledge and importance attributed to this resource by stakeholders, which in this study was assessed by managers and accountants and found to be low. Furthermore, it is important to emphasize that the application of the models available for its accounting can lead, and in this study it was effectively demonstrated that it does lead, to the discovery of hidden intellectual capital in the accounts of entities and, more importantly, that the proposed accounting model can be used as a valid model for accounting for intellectual capital, showing an increase in the accounting value in relation to the increase in the value of its assets, and thus bringing the accounting value of entities closer to their real value.