INTELLECTUAL CAPITAL AND ITS RELATIONSHIP WITH THE PERFORMANCE OF ACCOUNTING SERVICES COMPANIES IN SERRA GAÚCHA

The intellectual capital comprises people's knowledge that, added to the company's structure, helps organizations to generate knowledge and add it to their products and services, forming a network of relationships between the organization and the market in which it operates. Even if none of this data is registered in the accounting books, managing these resources will bring results to the organizations, giving them a competitive advantage in the current economic scenario. The general objective of this study is to analyze the relationship between intellectual capital and the performance of accounting service companies in Serra Gaúcha, Rio Grande do Sul, Brazil. The methodology in relation to the objectives is descriptive with a quantitative approach and as to the technical procedures, as a survey. The results obtained show that intellectual capital has a strong and positive impact on the organizational performance of these companies, with a correlation of r=0.841 between these variables. In the same way, when evaluating the dimensions of intellectual capital, the correlation indexes also point to a positive relationship in face of their relationship, that is, strong for structural capital (r=0.689), moderate for relational capital (r=0.576), very strong for human capital (r=0.931), indicating that human capital is the variable that presents the greatest influence on the organizational performance of these companies.