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Abstract(s)
Na atual era do conhecimento a principal fonte de riqueza é o capital intelectual. Sendo o capital humano um dos componentes do capital intelectual, é hoje reconhecido como o principal ativo de qualquer empresa, sobretudo na indústria futebolística em que os recursos humanos são vitais. Não obstante a existência de normas de contabilidade sobre ativos intangíveis, ainda não existe um modelo contabilístico capaz de tratar o capital humano. Para contornar esta lacuna da contabilidade as organizações devem tomar a iniciativa de divulgar o capital humano nos seus relatórios de prestações de contas. O objectivo do presente estudo é analisar o nível de divulgação de informação sobre o capital humano que as sociedades anónimas desportivas (SADs) cotadas na Euronext Lisboa apresentam nos seus relatórios consolidados entre os anos de 2011 e de 2016, de modo a identificar quais as componentes do capital humano mais reportadas. Para o efeito foi desenvolvido e aplicado, através da técnica de análise de conteúdo, o Índice de Divulgação de Informação sobre o Capital Humano nas Sociedades Anónimas Desportivas (IDICHSAD), composto por 64 indicadores.
Os resultados sugerem um nível médio de divulgação de informação sobre o capital humano de 0,6438, sendo as categorias “Órgãos Sociais”, “Atletas” e “Treinadores e Equipa Técnica” as que apresentam índices de divulgação mais elevados. Verificou-se ainda que cerca de 30% dos indicadores são divulgados por todas as SADs. A singularidade desta investigação incide no facto de se ter tratado isoladamente a componente do capital humano nas SADs em Portugal.
In the era of knowledge, intellectual capital is the major source of wealth. Human capital is one of the components of intellectual capital, and today it is recognized as the main asset of any company, especially in the football industry where human resources are vital. Despite the existence of accounting rules regarding intangible assets, it is still lacking an accounting model capable of reflecting human capital. To bypass this accounting gap, organizations should take the initiative to release information regarding human capital in their annual reports. The main purpose of the present study is to analyze the level of human capital disclosure that the Portuguese Professional Football Clubs quoted on Euronext Lisbon reveal in their annual reports from 2011 to 2016, in order to identify which human capital components are most reported. To that purpose, was developed and applied, using the content analysis technique, a disclosure index (IDICHSAD) comprising 64 indicators. The results point to an average level of human capital information disclosure of 0,6438, with the categories “Board“, “Athletes” and “Coaches and Technical Team” being the ones who present a higher disclosure level. It was also found that approximately 30% of the indicators are reported by all the entities. The uniqueness of this research lies in the fact that the human capital component in the Portuguese professional football clubs was studied separately.
In the era of knowledge, intellectual capital is the major source of wealth. Human capital is one of the components of intellectual capital, and today it is recognized as the main asset of any company, especially in the football industry where human resources are vital. Despite the existence of accounting rules regarding intangible assets, it is still lacking an accounting model capable of reflecting human capital. To bypass this accounting gap, organizations should take the initiative to release information regarding human capital in their annual reports. The main purpose of the present study is to analyze the level of human capital disclosure that the Portuguese Professional Football Clubs quoted on Euronext Lisbon reveal in their annual reports from 2011 to 2016, in order to identify which human capital components are most reported. To that purpose, was developed and applied, using the content analysis technique, a disclosure index (IDICHSAD) comprising 64 indicators. The results point to an average level of human capital information disclosure of 0,6438, with the categories “Board“, “Athletes” and “Coaches and Technical Team” being the ones who present a higher disclosure level. It was also found that approximately 30% of the indicators are reported by all the entities. The uniqueness of this research lies in the fact that the human capital component in the Portuguese professional football clubs was studied separately.
Description
Mestrado em Contabilidade
Keywords
Capital humano Ativos intangíveis Índice de divulgação Sociedades anónimas desportivas Human capital Intangible assets Disclosure index Professional football clubs