Resumen

MORAIS, Margareth Oliveira de; GOMES, Carlos Francisco Simões  y  RIBEIRO, Priscilla Cristina Cabral. Intangible assets in information technology projects: identification and evaluation. Investig. bibl [online]. 2021, vol.35, n.86, pp.203-225.  Epub 01-Ago-2021. ISSN 2448-8321.  https://doi.org/10.22201/iibi.24488321xe.2021.86.58311.

This research aims to identify and evaluate intangible assets in a universe of Information Technology (IT) projects among 173 IT professionals in Brazil. The selected research methods were the survey and a literature review, characterized by an exploratory, theoretical reflexive, qualitative and quantitative study. Some recurrent and new intangible assets in IT projects were identified and ratified by the survey’s results, expanding the initial list. Among the evaluated methods, none of them was totally adherent to the evaluation of intangible assets in IT projects. However, the relevance of using methods to evaluate intangible assets related to IT Projects and its benefits were also ratified in the Survey, which signals the need to develop further specific methods and tools for this purpose.

Palabras llave : Evaluation; Identification; Intangible Assets; Information Technology Projects.

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