Latent factors of human capital and business processes optimisation as a means of value creation in brazilian organisations

This study aims to identify the latent dimensions of human capital and organisations. As a method, an exploratory factorial analysis was applied to identify the latent dimensions. The article shows that the correlation between human capital and process optimisation is not noticeable. Moreover, the article reveals the original aggregation of 15 variables in four latent factors by factorial analysis. Finally, it shows a negative correlation between the 'earnings management' factor and the other factors; and this confirmation highlights the need to practise a systemic view of organisations.