INTANGIBLE ASSETS: EVOLUTION OF THE BRAZILIAN SCIENTIFIC PRODUCTION FROM 2004 TO 2013

This study aims to highlight the evolution of the scientific literature about the intangible assets through a Bibliometric research. Scielo electronic libraries and Spell. For both a descriptive and exploratory research, whose sample consists of scientific articles published in the period 2004 until 2013. Articles were selected through the use of the search tool of electronic libraries, searching the articles title "section" and the search term was "intangibles". The main results showed that of nine journals that published on the topic, five are focused on accounting and three for Administration, with its peak in the year 2009, when observed four publications on the topic. Until 2012 the majority of authors were male gender, however, after this date if it was found that most of the publications were performed by authors of the female gender. The study showed that the topic is on the rise since 2006 influenced by changes in the Law 11.638/97. With regard to educational institutions, together totaled 45 publications, being that in the period researched public institutions participate on average of two publications, while the toilets are at 1.5 publications. Regarding the cooperation between the authors and the institutions, the study pointed out weak connection networks, because it presented 2 density and 5 respectively. Bradford and Lotka's laws were confirmed, since most publications belong to the authors ' 10 and only nine of the periodicals analysed had more than one publication on the topic.