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Análise dos ativos intangíveis com origem em Investigação & Desenvolvimento e do Valor Acrescentado Bruto na indústria portuguesa do vestuário
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Advisor(s)
Abstract(s)
A presente investigação tem como objetivo analisar a relação entre a Investigação e Desenvolvimento (I&D,
que originam ativos intangíveis gerados internamente) e o Valor Acrescentado Bruto (VAB) no setor têxtil
português (subsetor indústria do vestuário), no período de 2010 a 2017, tendo em consideração as categorias
de atividade de I&D: investigação fundamental, investigação aplicada e desenvolvimento experimental).
A metodologia adotada na investigação empírica é de natureza quantitativa, tendo por base a estatística
descritiva e inferencial, com particular ênfase na análise bivariada através de coeficientes de correlação linear.
No tocante à metodologia utilizada na revisão da literatura assenta numa pesquisa bibliográfica.
Os resultados empíricos na estatística descritiva indicam que podemos tomar como representativas as médias
amostrais do VAB e da I&D. Ao estratificarmos a análise por categoria de I&D as médias amostrais não são
representativas.
Na análise inferencial concluímos que as correlações são positivas e estatisticamente significativas entre I&D
e o VAB.
Esta investigação original pretende ser um contributo para as comunidades académica e empresarial
possibilitando um conhecimento adicional das relações entre I&D que originam ativos intangíveis gerados
internamente e o VAB, no período pós definhamento da fileira têxtil (entre 2002 e 2009) e entrada em vigor
do Sistema de Normalização Contabilística (SNC, 2010) para o subsetor da indústria do vestuário.
The goal of this research is to analyze the relationship between Research and Development (R&D, which gives rise to internally generated intangible assets) and Gross Value Added (GVA) in the Portuguese textile sector (clothing industry subsector), from 2010 to 2017, taking into account the categories of R&D activity: fundamental research, applied research and experimental development). The methodology adopted in the empirical research is quantitative in nature, based on descriptive and inferential statistics, with particular emphasis on bivariate analysis using linear correlation coefficients. The methodology used in the literature review is based on bibliographical research. The empirical results in descriptive statistics indicate that we can take the sample averages for GVA and R&D as representative. When we stratify the analysis by R&D category, the sample averages are not representative. In the inferential analysis we conclude that the correlations are positive and statistically significant between R&D and GVA. This original research aims to be a contribution to the academic and business communities by providing additional knowledge of the relationship between Research and Development that generates internally generated intangible assets and GVA, in the period after the textile industry collapsed (between 2002 and 2009) and the entry into force of the Accounting Standardization System (ASS, 2010) for the industry subsector.
The goal of this research is to analyze the relationship between Research and Development (R&D, which gives rise to internally generated intangible assets) and Gross Value Added (GVA) in the Portuguese textile sector (clothing industry subsector), from 2010 to 2017, taking into account the categories of R&D activity: fundamental research, applied research and experimental development). The methodology adopted in the empirical research is quantitative in nature, based on descriptive and inferential statistics, with particular emphasis on bivariate analysis using linear correlation coefficients. The methodology used in the literature review is based on bibliographical research. The empirical results in descriptive statistics indicate that we can take the sample averages for GVA and R&D as representative. When we stratify the analysis by R&D category, the sample averages are not representative. In the inferential analysis we conclude that the correlations are positive and statistically significant between R&D and GVA. This original research aims to be a contribution to the academic and business communities by providing additional knowledge of the relationship between Research and Development that generates internally generated intangible assets and GVA, in the period after the textile industry collapsed (between 2002 and 2009) and the entry into force of the Accounting Standardization System (ASS, 2010) for the industry subsector.
Description
Keywords
VAB I&D Têxtil GVA R&D Textile
Citation
Pereira, A., São João, R. & Ferreira, L. (2024). Análise dos ativos intangíveis com origem em investigação & desenvolvimento e do valor acrescentado bruto na indústria portuguesa do vestuário. XXI Encuentro Internacional AECA : Gestión de la incertidumbre : dimensiones económica, social y ambiental. Faro : AECA. ISBN 978-84-19167-92-7