Resumen
Promoting the development of new companies has been a vast field research. We observed that the initiative permeates many sectors of the economy, starting by the entrepreneur, reaching support from government, funding agencies, universities and business incubators. Currently in Brazil, exists a network of organizations, among which ANPROTEC and SEBRAE that, together with incubators, has sought to create an environment in which new companies can emerge and develop, where knowledge and intellectual capital should be strengthened. In this sense, the main objective of this research was to analyze the influence of structural capital in the success of incubated startups. The creation of startups has been increasingly recognized as an important element for Brazil's economic development. Structural capital is one of the components of intellectual capital and has as examples the physical and technological infrastructure of a company. In this context there is a lack of scientific studies demonstrating the Structural Capital (SC) relation with incubated startups success. At the development phase, SC constructs in incubated startups and identification of the criteria for SC analysis in incubated startups were determined. At empirical phase, we validated the instrument with six incubators managers from the South of Brazil and conducted an interview with 21 incubated startups, which 04 of them were unsuccessful, 06 graduated and 11 incubated. It was possible to identify how Structural Capital influences the successful incubated startups, especially with regard to the physical and technological support from the incubators.