Management of Intellectual Capital in a System of Management Accounting Information Regiane Piontkewicz Department of Industrial Engineering Federal University of Paraná Curitiba, Brazil rpiontkewicz@gmail.com Maria do Carmo D. Freitas 1 Department of Science and Information Management Faculty of Information Management Federal University of Paraná Curitiba, Brazil mcf@ufpr.br Avanilde Kemczinski 2 Graduate Program in Applied Computing Computer Science Department Santa Catarina State University Joinville, Brazil avanilde.kemczinski@udesc.br Claudia Duran San Martin Department of Industrial Engineering. Faculty of Engineering. University of Santiago de Chile. Santiago, Chile. claudia.duransm@usach.cl Abstract— 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-Peña, 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. Keywords— Intellectual Capital; Intellectual Capital Management; Accounting Management Information System I. INTRODUCTION Due to the growing importance of intangible assets for organizations, it is necessary to apply new strategies, new management philosophies and forms of evaluation of the company's value that include them [1, 2]. Given this need, in the past two decades, the subject Intellectual Capital aroused interest among researchers from different fields [3], resulting in the creation of models and approaches to measurement and management intangible assets. So the challenge for models is enable, from the use of traditional metrics (economic and financial) and non- traditional metrics, measure, objectively, the benefits that the Knowledge and Intellectual Capital Management can bring to organizations meet them strategic, managerial and operational objectives. Accounting, understood as the method of identifying, measuring and communicating economic, financial, physical and social information, to enable decisions and appropriate judgments by users of information [4], had its role questioned for not contemplate Intellectual Capital in their statements. However, this limitation is concerning financial accounting, which means that the matter be directed to management accounting which, through management models can incorporate the measurement and management of Intellectual Capital [1] for internal use in organizations. The incorporation of the management of Intellectual Capital by accounting provides the expansion of the Accounting Management Information System, which can extend even to the borders of the own organization's Information System [5, 6]. So, the main objective of this study is to investigate the contributions of accounting as Management Information System in Intellectual Capital management in an organization. II. STATE OF ART A. Intellectual Capital Studies on intellectual capital gained shape at the end of the 90s, with publications of Sveiby, Stewart, Edvinsson and Malone, Bontis, Brooking, Ross and Ross, Lev, among others. Definitions of intellectual capital made by these authors converge at some point, treating it as a hidden asset, without physical substance, capable of generating future economic benefits for the organization. Some authors define it through the presentation of its elements [7, 8, 9, 10], saying that intellectual capital is related to the ability of employees, to organizational resources and the way they operate, and the company's relationships with its stakeholders. Classification into elements allows the ordination of a magnitude of possibilities into smaller groups [3].