Management of intellectual capital in a system of management accounting information

The recognition of Intellectual Capital as a source of competitive advantage and differentiation element for organizations requires an application of new management strategies that include this feature. Considering the importance of the Accounting Information System (AIS) in organizations, the research has the main objective to investigate the contributions of accounting as Management Information System in management of Intellectual Capital in an organization. Therefore, it was adopted a single case study as research strategy, applied in a Brazilian industry of consumption goods, on the market for over 85 years. The results obtained in the documentary analysis, questionnaires, interviews and literature show that the Accounting Management Information System (AMIS) contributes to the management of Intellectual Capital. In the investigated organization, AMIS is widely used and shows similarities with the specifications found in the literature, possessing the ability of adaptation to receive indicators or variables that enable the management of Intellectual Capital. It was found that the incorporation of the variables of Intellectual Capital in AMIS could be accomplished by adopting the method proposed by López-Ruiz and Nevado-Pena, that uses both traditional financial indicators and indicators of Intellectual Capital, not conflicting with the traditional AMIS, but complementing it. Inserting variables of Intellectual Capital in AMIS also allows uniformity of understanding on the subject by all company managers.