CICLO DE VIDA ORGANIZACIONAL E ATIVOS INTANGÍVEIS DE EMPRESAS DE BASE TECNOLÓGICA INCUBADAS/ORGANIZATIONAL LIFE CYCLE AND THE STRUCTURE OF INTANGIBLE ASSETS OF TECHNOLOGY-BASED INCUBATED COMPANIES

This article aims to investigate the relationship between the stages of organizational life cycle of TBICs and the structure of intangible assets of these companies. Therefore, an exploratory and descriptive research was carried out with quantitative data approach, bringing together the companies linked to Ceará's technology-based incubators, with a population of 64 companies and sample of 41. The identification of the life cycle's stages and the examination of the intangible assets' structure were carried out by the works of Scott and Bruce (1987) and Sveiby (1998), respectively. To evaluate the relationship between the variables, the MANOVA statistical test was applied; and, for a more detailed data analysis, the univariated ANOVAs was applied. The results show that the structure of intangible assets of TBICs alters as organizations progress in their stages of their organizational life cycle.