摘要：In recent years, with the advent of globalization suggest new ways of perception and interpretation of society as a whole. In this sense, organizations began to realize the existence of a new production factor to be managed, the intellectual capital. Thus, this study investigates the importance of intellectual capital in organizational performance, providing a quantitative-descriptive study of 57 organizations that received the RS Quality Award in 2004. For data analysis techniques were used descriptive statistics, correlation and regression. The results failed to dismiss the claim that intellectual capital is a source of competitive advantage. However, it was found that for companies that received the Award Gaucho, intellectual capital explains only a small part of organizational performance.
