Generation of intangible assets in higher education institutions

Qualified human capital produces intellectual capital in institutions of higher education in the form of scientific articles and technological products, from the research processes. The objective of this study is to verify how the association between human capital (titling of teachers) and intellectual capital (production of intangible assets) occurs in graduate programs. This study is based on grounded theory. The academic production of the professors of a postgraduate program in the interdisciplinary area was analyzed. A search was made on the lattes platform of the National Council for Scientific and Technological Development (CNPq) to locate the curricula of the permanent teachers of the program and to elaborate the roadmap for data analysis starting in 2010. The results show that teachers have different productive profiles and that some are responsible for elevate the average intellectual output of the program. It is also possible to perceive the existence of internal networks of collaboration and the alignment with the expected profile of the scientific production of interdisciplinary programs. The promotion and management of intangible assets in a higher education institution are part of a strategic plan that should be described in the institutional development plan. The quality of the service offered and the balance of the finances of a higher education institution are determined in advance by the institutional development plan, the first document prepared by the Institution.