Análise da contabilização de ativos intangíveis de pesquisa e desenvolvimento ambiental em empresas inovadoras do Paraná

• Ano de defesa: 2017
• Autor(a) principal: Rodrigues, Amanda de Lourenço
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Tecnológica Federal do Paraná; Curitiba; Brasil; Programa de Pós-Graduação em Tecnologia e Sociedade; UTFPR
• Palavras-chave em Português: Bens incorpóreos - Paraná; Inovações tecnológicas - Paraná; Prospecção; Tecnologia; Intangible property - Paraná (Brazil); Technological innovations - Paraná (Brazil); Prospecting; Technology; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Sociais e Humanidades
• Link de acesso: http://repositorio.utfpr.edu.br/jspui/handle/1/2853

Inside of Brazilian context there are governmental incentives for innovation that companies can use. Besides those governmental incentives there are others economic incentives like intangible assets accounting. This paper aims to verify if enterprises located in Paraná state and considered innovative by Good Law, based year 2014, criteria are accounting intangible assets for environmental innovation as an incentive. Therefore, a literature revision was made to support the development of a guide to oriented surveys with the enterprises. Answers obtained show that few Companies are accounting intangible assets, especially for environmental innovation because, sometimes, Companies don’t know how to account intangible assets for environmental innovation specifically. Other justifications found are the existing crisis in Brazil that inhibits different investments from the Company main core and the lack of investment in environmental field. Lastly, enterprises from the sample showed interest in an hypothetical intangible asset specific for environmental innovation if it would be created and implemented.