Bens intangíveis: uma análise da produção científica de periódicos nacionais

Globalization and technological revolution have significantly transformed economic and organizational dynamics, highlighting the role of intangible assets such as human capital, intellectual property, and brands as key determinants of business success. In this context, understanding and properly managing these assets has become essential for organizations seeking competitive advantage and sustainability. However, challenges persist in the measurement, disclosure, and integration of these assets into accounting practices. In this sense, this study aims to analyze the main themes, approaches, and gaps in the national academic production regarding intangible assets. The research utilized a systematic literature review, complemented by bibliometric analysis, which examined 16 studies published between 2019 and 2023. The results emphasize the relevance of intangible assets in strategic sectors such as sports, paper and pulp, accounting services, and technology. Human capital was identified by the studies as a key determinant of organizational and financial performance, while corporate governance positively influenced the transparency and valuation of these assets. Additionally, it was observed that among the 16 articles analyzed, there was a concentration of publications in journals with Qualis A and B strata, with a notable share from the highest-ranked journals, representing 37.50% of the publications. In terms of timing, most of the articles were published in 2020, possibly reflecting increased interest in the topic during the pandemic. Despite this, challenges remain, such as limited compliance with accounting standards and the lack of standardized methods for measurement, highlighting gaps in both literature and practice.