Proceedings of the 3rd European Conference on Intellectual Capital

Florinda Matos et al.
According to <strong>the</strong> responses, we found that companies have certifications, some specific to <strong>the</strong> sector
where <strong>the</strong>y work.
Environmental policies and social interaction with <strong>the</strong>ir external environment, are an important
element <strong>of</strong> companies' activities.
Partnerships, are crucial in creating and developing value for each <strong>of</strong> <strong>the</strong> companies studied.
As we had seen for <strong>the</strong> parameter Technologies, any <strong>of</strong> <strong>the</strong> studied companies made investments in
ID, which allowed <strong>the</strong>m <strong>the</strong> connection between processes and <strong>the</strong>ir fur<strong>the</strong>r simplification.
We can verify that any <strong>of</strong> <strong>the</strong> companies studied has its strategy based on constant innovation which
leads to a wide variety <strong>of</strong> brands and patents that are essential in its differentiation from o<strong>the</strong>r
competitors.
The answers indicate <strong>the</strong> existence <strong>of</strong> a complaints system with one internal and one external
component.
We found that companies were awarded multiple times. These awards are recognition <strong>of</strong> <strong>the</strong>
interaction <strong>of</strong> business processes with customers.
Any <strong>of</strong> <strong>the</strong> companies carries out market studies, which are crucial to innovation and development <strong>of</strong>
<strong>the</strong>ir products.
The data analysis shows that any company has its organizational routines focused on customer
relations, in a perspective <strong>of</strong> Total Quality Management (TQM).
As we have seen in <strong>the</strong> process, <strong>the</strong> complaints system is part <strong>of</strong> <strong>the</strong> culture <strong>of</strong> each company.
Complaints are also exploited as an opportunity for continuous improvement focused on <strong>the</strong> client.
Internationalization is decisive in any <strong>of</strong> <strong>the</strong> companies examined. This internationalization is
accompanied by a permanent innovation whose success is based on partnerships.
5. Summary <strong>of</strong> conclusions
Through content analysis <strong>of</strong> Bardin (2009) in <strong>the</strong> context <strong>of</strong> case study according to Yin (2003) we
verified <strong>the</strong> applicability <strong>of</strong> Intellectual Capital Model (MCI) and its parameters.
The results <strong>of</strong> content analysis allow us to conclude that all <strong>the</strong> parameters <strong>of</strong> ICM were demonstrated
as well as <strong>the</strong>ir articulation within <strong>the</strong> Quadrants.
Case Study Interview Script was designed taking into consideration <strong>the</strong> Quadrants, <strong>the</strong> Parameters
and Overall MCI organization. The script is <strong>the</strong> result <strong>of</strong> several empirical research undertaken with
<strong>the</strong> aim <strong>of</strong> improving an audit intellectual capital management tool. There is thus a direct connection
between <strong>the</strong> various issues that are interrelated. The operationalization <strong>of</strong> relationships (which results
in relational capital) is achieved through <strong>the</strong> Networks that are facilitated by <strong>the</strong> existence <strong>of</strong> New
Technologies <strong>of</strong> Information and Communication.
Quadrants Capital Individual, Team Capital and Processes Capital are quadrants that have directly to
do with company´s environment, but which are essential for good performance in Capital Client
Quadrant. Capital Client Quadrant has to do with <strong>the</strong> way firms interact with <strong>the</strong>ir external
environment.
The transformation <strong>of</strong> tacit knowledge <strong>of</strong> individuals in explicit knowledge <strong>of</strong> <strong>the</strong> teams, is
implemented by sharing knowledge <strong>of</strong> <strong>the</strong> team. When this knowledge is associated with structural
capital, allows <strong>the</strong> formalization and development <strong>of</strong> organizational memory, which can improve <strong>the</strong>
processes for Total Quality.
The continued focus on customer satisfaction is achieved through interaction between <strong>the</strong> structural
capital and tacit knowledge.
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