摘要
the rhythm of changes in the enterpreneurial world caused by the global competition and the technological innovations revolution in all the areas of knowledge, have led to a substantial increase of the users of financial and non-financial information. the dynamics of the environment of the so called information or knowledge era have transformed view-points and needs on countable information, demanding that it explicitly reflects the main elements that generate benefits for the organization, chiefly those included in the intangible assets, such as the human factor, which is reflected in a certain way in the intellectual capital of the organization. at present, to have this knowledge is strategically important for the organization, and according to those studying this topic, it is a real competitive advantage. that%26apos;s why, the establishment of mechanisms or models to manage this important resource have become the object of study of several interdisciplinary researches. the present work pretends to identify the current trend that characterizes the knowledge management and the intellectual capital management, as well as their integration into the information management systems.