guarantee the survival of the organization, creating a need for rapidadaptation. This situation is leading to a redefinition of businessstrategies Pfeffer, 1994; Wernerfelt, 1984. There is much debateabout the need to pay greater attention to strategic resources andhow they are managed, especially those capable of providing eco-nomic value and competitiveness for companies. Barney 1991 argues that intangible resources can become a source of sustainablecompetitive advantage to meet the requirements of value and inim-itability (Barney, 1991; Black & Boal, 1994). In this sense, knowledgeand human capital are important assets for organizations and an