Search

This article highlights the importance of intellectual capital and knowledge management based on information, processes and structures, to achieve competitive advantages. The objective is to analyze how the transfer of knowledge is carried out in companies producing raicilla, alcoholic beverages with designation of origin, with a view to identifying the essential features of the different operations that make up the knowledge creation process, as well as the elements of greater relevance associated with sustainable competitiveness. The research was carried out under a qualitative approach, with nonprobabilistic sampling, using participant observation and semi-structured interviews with 16 producers as techniques. Among the main findings we can highlight that knowledge management is carried out mainly individually, supported by relationships between companies in the sector and, to a lesser extent, with external bodies. It is concluded that raicilla producers seek to improve the hygiene, quality and safety of their production processes. Although competition should focus on quality and variety, they face challenges of price competition with other distilled beverages. Given the small scale and reliance on owners' decisions rather than a formal structure, grassroots businesses face difficulties. It is suggested that, to overcome these challenges, producers must immerse themselves in their environment, take advantage of opportunities, supports and resources, and strengthen ties with various business networks. Knowledge management and the identification of distinctive capabilities are essential to achieve sustainable competitiveness. [ABSTRACT FROM AUTHOR]

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contaduría y Administración is the property of Facultad de Contaduria y Administracion-Universidad Nacional Autonoma de Mexico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The objective of this study is to analyse whether differences exist in the value relevance of intangible assets (IA) and intellectual capital (IC) between firms in the financial sector and other industries. A quantitative approach was adopted. Drawing on the work of Ohlson (1995), an original price model is constructed in the form of a specified panel data model with fixed effects. Data from to 2009-2018, directly collected from primary sources, were used. The sample comprises 52 firms listed on the Argentine capital market without interruption throughout the period. The results show that the value relevance of IA and IC differs between non-financial and financial firms. Among the former, only the human and structural dimensions of IC were of interest to investors. In contrast, both identifiable intangible assets and the three dimensions of IC influence bank valuation, thereby confirming the importance of intangibles in this industry. The study contributes to knowledge of the impact of industry on market valuations of intangibles, which is a somewhat unexplored line of research and, likewise, to knowledge of the banking industry, a sector that has been less well studied in previous research. [ABSTRACT FROM AUTHOR]

Copyright of Revista Electrónica Gestión de las Personas y Tecnologías is the property of Revista Electronica Gestion de las Personas y Tecnologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objetivo: A Ciência da Informação inclui a Gestão do Conhecimento como uma de suas áreas de estudo, em que a teoria e a prática interagem sistematicamente para coordenar as atividades organizacionais. A Gestão do Conhecimento e o Capital Intelectual surgem para definir o desenvolvimento de uma gestão eficaz dos recursos para gerar vantagens competitivas numa economia baseada no conhecimento. Nesse contexto, investidores, executivos de empresas, profissionais, governantes e acadêmicos debatem longamente o potencial de criação de valor do Capital Intelectual. No entanto, os modelos, definições e elementos que sustentam esse campo científico ainda não fornecem um arcabouço fundamental que tenha como função, nortear a mensuração do Capital Intelectual nos setores econômicos. Assim, esta pesquisa tem por objetivo identificar métodos de mensuração do Capital Intelectual e sua correlação com setores da economia. Método: Foi utilizada a técnica de Revisão Sistemática da Literatura, congregada com a Análise de Conteúdo, sendo uma pesquisa de cunho qualitativo e exploratório-descritivo. Resultado: A monta de 80 pesquisas, remanescentes da Revisão Sistemática da Literatura, foram analisadas, sendo identificados os seguintes métodos de mensuração de intangíveis: Métodos de Capital Intelectual Direto (DIC), Métodos de Capitalização de Mercado (MCM), Métodos de Retorno Sobre Ativos (ROA) e Métodos Scorecard (SC). Esses métodos foram correlacionados aos setores de Comércio de produtos (indústria), Comércio de mercadorias, Comércio de serviços e Público. Verifica-se que praticamente todas as categorias de medição do CI (DIC, MCM, ROA e SC) demonstram abrangência nos quatro setores econômicos (indústria, comércio de mercadorias, comércio de serviços e público) identificados. Contudo, destaca-se uma maior concentração de estudos nas categorias ROA e SC, evidenciando um equilíbrio considerável na escolha entre métodos monetários (ROA) e não monetários (SC) para a mensuração do CI. Conclusões: Conclui-se que a relação dos métodos de mensuração de intangíveis para diferentes setores econômicos permite compreender as razões pelas quais investidores, executivos corporativos, profissionais, autoridades governamentais e acadêmicos decidem por mensurar o Capital Intelectual das organizações. Espera-se que esta investigação fomente avanços na consolidação dos aspectos relacionados aos métodos de mensuração de intangíveis ligados ao capital intelectual como importante estrutura para a tomada de decisões nas organizações, comunidades, cidades e países.

Purpose:Structural capital is a component of intellectual capital. Its measurement is essential to obtain the real value of intellectual capital and its influence on profitability. This article aims at understanding the impact of structural capital on timber and related industries value chain of Galicia (Spain). Design/methodology/approach: The wood sector chain was divided into three major sectors: extraction, conversion and finished products. Using a panel data model, we measured the value addition created by structural capital for the period of 2002-2018. Findings: Structural capital brings value addition to extraction and finished products sectors of the value chain. The sector and the territory limit value generation and efficiency of structural capital. Research limitations/implications - We took an extensive data set ranging from 2002 to 2018 of a relatively small region (Galicia). The findings could change if the area is expanded and/or other regions covered. Practical implications - For business managers and consultants, this study suggests the need for benchmarking and cooperation practices between companies to increase efficiency. Entrepreneurs must concentrate more on intellectual capital in order to better performance. Social implications - Local governments and social entities should acknowledge the importance of intellectual capital while implementing regulations and specific actions to improve SMEs profitability. Originality/value: This paper measures the impact of structural capital on the timber value chain. SC is taken as an independent variable, unlike previous measurement models, where it was a remainder value after deducting HC from IC. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista CEA is the property of Revista CEA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El objetivo de este trabajo es determinar el capital de emprendimiento e innovación en las unidades de investigación del núcleo salud de la Universidad del Zulia, Venezuela. El paradigma de investigación aplicado fue positivista, con enfoque cuali-cuantitativo, método inductivo, de tipo analítico y un diseño no experimental-de campo. La recolección de datos se hizo mediante un cuestionario dirigido a los directores de cada una de las unidades de investigación a abordar; para el análisis se aplicó una estadística descriptiva y de varianzas de un factor. Se pudo conocer que los Resultados de innovación son “regulares” (µ=2,4821; σ=0,46188) al igual que los Esfuerzos en investigación (µ=2,1429; σ=0,76636); mientras que la Actitud y capacidad de emprendimiento es “buena” (µ=2,8571; σ=0,83571). Dentro de las variables que componen el capital de emprendimiento e innovación ninguna resulta influyente, o al menos estadísticamente a través del cálculo de ANOVA, pues no cumplen con el criterio de significancia requerido (Sig.≤0,05). En conclusión, se destaca la actitud hacia emprender, aunque los esfuerzos en innovación son insuficientes para alcanzar los resultados esperados, siendo necesario el fortalecimiento de las relaciones internas y externas para mejorar su posicionamiento en el sector salud y poder apuntalar un desarrollo emprendedor e innovador.

Este artículo tiene como objetivo determinar la relación entre capital intelectual y asignación presupuestaria en Instituciones de Educación Superior públicas de la República del Ecuador. Para ello se aplica un estudio de tipo cuantitativo, correlacional, explicativo-causal y longitudinal-panel. Se toma como población las 52 universidades del Sistema de Educación Superior con un tamaño muestral representativo de 30 universidades públicas. Con respecto a las tres variables del capital intelectual identificados en el estudio, los resultados muestran que el capital humano y capital estructural, tienen impacto positivo en la asignación de presupuesto; lo que no ocurre con el capital relacional. Para ser más explícitos se concluye que para las universidades objeto de estudio, tanto el capital humano a través de habilidades, experiencia, creatividad, aptitudes, valores, ética y creencias de las personas; así como el capital estructural que adopta diversos elementos como la cultura organizacional, estructura, mejores prácticas, procesos y procedimientos, manuales, sistemas de información y tecnologías de la información, mantienen relación directa con el presupuesto. Esto no sucede con el capital relacional, referido a la capacidad de la universidad para establecer vínculos con su entorno socioeconómico a nivel nacional e internacional, número de eventos, porcentaje de becas asignadas y número de graduados.

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Universidad & Empresa is the property of Colegio Mayor de Nuestra Senora del Rosario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista CienciaUAT is the property of Universidad Autonoma de Tamaulipas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this research is to analyze the management of knowledge and intellectual capital of Ecuadorian microenterprises based on the acquisition, transmission and use of knowledge; and the components of intellectual capital such as human capital, structural capital and relational capital; the methodology used was qualitative thanks to its flexible design because it allowed a theoretical support; In addition, there was the need to implement the bibliographic research which depends on the information that is collected or consulted in documents or research with which it was possible to analyze different research such as scientific articles and theses related to the different economic sectors of Ecuador such as textiles, leather and footwear, bodywork, agriculture and manufacturing based on the variables of study; it was possible to obtain as main results that the microenterprises have not been able to develop a culture of knowledge management that allows generating optimal results of intellectual capital that is visualized in a significant way in the economic benefits of these microenterprises. [ABSTRACT FROM AUTHOR]

Copyright of Revista CEA is the property of Revista CEA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the context of competition between businesses becoming more and more evident today, exploiting the intellectual capital of businesses to help businesses enhance their competitiveness is considered one of the priorities that businesses should carry out. To clarify the impact of intellectual capital on innovation in small and medium-sized enterprises in the Mekong Delta, the study conducted a survey of 253 enterprises, including 82 enterprises operating in the industrial sector, 91 enterprises operating in the agricultural sector, and 80 enterprises operating in the service sector. The author conducted research through two stages: qualitative research and quantitative research. Besides, the data analysis method chosen by the author is (1) EFA exploratory factor analysis; (2) confirmatory factor analysis CFA; (3) test the model using linear structural equation SEM. The results of estimating the linear structural model (SEM) show that the components "Human capital" and "Organizational capital" are more dominant than "Social capital" affects the innovation activities of businesses and has a positive impact. Innovation activities have a positive impact on business performance, of which the strongest and decisive impact is "process innovation", followed by "organizational innovation", the third is "marketing innovation" and the lowest is "product innovation". [ABSTRACT FROM AUTHOR]

Since there is no clarity on how the elements that make up knowledge management are related in the context of the solidarity economy in Latin America, the objective of the article is to analyze the interaction between the dimensions of knowledge management in savings and credit cooperatives from Barranquilla (Colombia). For this, a positivist, explanatory, cross-sectional, non-experimental, and field study was developed in the entire population. As an instrument, a Likert-type ordinal scale questionnaire was used, with five response options and a reliability of 0.95. The principal component analysis (factorial analysis) was used as a statistical tool. The results highlight that human capital presents significant burdens, both in the organizational learning factor and in that of intellectual capital; thus explaining 62.9% of knowledge management in this type of organization. Which suggests a link between both factors mediated by individuals, thus contributing to the transformation of tacit to explicit knowledge. Likewise, it is observed that managers assign greater value to technologies when they are integrated into structural capital in the form of support systems. It is concluded that, in the context of the companies studied, organizational learning constitutes a natural and systematized process that differs from KM, when leaders assume responsibility for action. [ABSTRACT FROM AUTHOR]

Objetivo: sistematizar los abordajes metodológicos y los resultados relacionados con la competitividad y la productividad, dentro de la gestión del conocimiento y la medición del capital intelectual. Diseño/metodología/enfoque: se realizó la revisión de la literatura, utilizando las directrices PRISMA y el integrated design en Scopus para analizar cómo se complementan los enfoques cuantitativo, cualitativo y mixto. Resultados: se encontraron cuatro estudios con énfasis en la productividad medida por la vinculación con las tecnologías de la información, y en los procesos de la gestión estratégica y del conocimiento; seis estudios centrados en la competitividad con la observación de variables como valor social, sostenibilidad, tercera misión, transferencia tecnológica, renovación económica; y, otros diez estudios que se aproximan de forma integrada a los conceptos de productividad y competitividad para explicar el impacto que tiene el conocimiento en el entorno y en los grupos de interés a través de variables como imagen, reputación, impacto sectorial, liderazgo, innovación y relacionamiento con la empresa. Por otra parte, se encuentra un consenso sobre el desagregado del capital intelectual en humano, relacional y estructural. Conclusiones: la investigación en gestión del conocimiento y capital intangible se encuentra en una etapa temprana con avances y consensos desde un enfoque mixto, en su mayoría desde un abordaje transversal sobre los tipos de capital y los elementos que favorecen la gestión y la medición. Los modelos de capital intelectual contextualizados para el sector garantizan el uso de la capacidad institucional para el cumplimiento de metas (productividad) y el impacto a los grupos de interés (competitividad), desde la sostenibilidad, la transferencia de conocimiento, la innovación y el compromiso con las comunidades, el relevo generacional y el liderazgo institucional. Originalidad: las revisiones sistemáticas previas estudian los conceptos y modelos de capital intelectual, pero ninguna se enfoca en crear valor a partir de los conceptos de productividad y competitividad en el contexto de la educación.

Objetivo: Abordar la pregunta sobre el estado del arte de la investigación científica sobre la gestión del conocimiento y el capital intelectual en la educación superior desde 1999 hasta 2023. Metodología: Este abordaje sistemático implicó el análisis bibliométrico de la producción académica y un análisis hermenéutico sobre las diferentes definiciones trabajadas por parte de los autores a partir de 202 documentos publicados en Scopus. Estos permiten explicar los avances de la gestión del conocimiento a partir del capital intelectual desde tres enfoques: financiero-administrativo, estratégico-corporativo y social-evolutivo. Resultados principales: Se propone el concepto del capital intelectual en la educación como la conexión de las instituciones con los grupos de interés, que permite la generación, transferencia, renovación y protección del conocimiento desde un enfoque de inteligencia colectiva, que aporta al aprendizaje, la innovación, la especialización y la generación de valor en las instituciones y la sociedad desde la gestión, la medición y el reporte de los tipos de capital que funcionan de manera armonizada, dinámica y evolutiva con resultados medibles y transferibles.

Objetivo: analizar empíricamente la relación entre la orientación estratégica a la innovación y el desempeño organizacional a través de la mediación del capital intelectual. Diseño/metodología: el estudio siguió un diseño transversal con alcance exploratorio, usando técnicas cuantitativas, como el método de enfoque de productos de coeficientes de Baron y Kenny (1986), para analizar el efecto mediador. La muestra estuvo conformada por 1765 empresas del sector manufacturero en Colombia, obteniendo los datos a partir de la Encuesta de Desarrollo e Innovación Tecnológica (EDIT) de la industria manufacturera para el periodo 2019-2020. Resultados: se evidenció la existencia de una relación estadísticamente significativa entre la orientación estratégica a la innovación y desempeño organizacional; además, se demostró que el capital intelectual ejerce un rol mediador en esta relación. Conclusiones: se concluye que el capital intelectual es un mecanismo a través del cual las iniciativas estratégicas orientadas a la innovación se traducen en mejores resultados organizacionales. Originalidad: el presente estudio utiliza indicadores observables para operacionalizar los constructos analizados, aportando evidencia empírica sobre la forma como los aspectos relacionados con conocimientos y habilidades del personal, mejora de los procesos organizacionales y relaciones efectivas con los grupos de interés, potencian el efecto directo de la orientación estratégica a la innovación en el desempeño organizacional. De esta forma, el capital intelectual representa un nuevo mecanismo mediador que ha sido poco analizado en la literatura previa sobre orientación estratégica a la innovación y su impacto en el desempeño de las organizaciones.

Objective: The objective was to determine the differences in knowledge management and intellectual capital according to age, sex, and length of service in the Universidad Peruana Unión 2022 teachers. Method: The research methodology had a quantitative approach, correlational explanatory type, non-experimental design, and cross-sectional design. The sample consisted of 192 teachers from the faculty of business sciences, to whom a survey was applied. Results: The results show significant differences in knowledge management and intellectual capital according to age, sex, and time. Conclusions: No significant differences imply a change in knowledge management concerning sociodemographic data (sex, age, and years of work). No statistically significant differences in intellectual capital were found in the sociodemographic factors (sex, age). There are substantial differences concerning the sociodemographic factor years in the organization. [ABSTRACT FROM AUTHOR]

Copyright of Revista Venezolana de Gerencia (RVG) is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Venezolana de Gerencia (RVG) is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contabilidad y Dirección is the property of ACCID and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contabilidad y Dirección is the property of ACCID and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Encontros Bibli is the property of Encontros Bibli and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Desarrollo Gerencial is the property of Universidad Simon Bolivar (USB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article explores the valuation of intellectual capital, specifically human capital, in small and medium-sized enterprises (SMEs) in Ecuador. The study examines the relationship between intellectual capital and human capital in these businesses. The findings reveal that microenterprises, small companies, and medium-sized companies are representative of Ecuador's economy, but there are issues with low-quality jobs and minimum wages in microenterprises. The study suggests that valuing human capital in SMEs can enhance a sense of belonging, commitment, and productivity. Additionally, the document discusses the concept of intellectual capital, its measurement in SMEs, and the importance of SMEs in Latin America's economic development. The authors emphasize the significance of factors such as values, attitudes, skills, and abilities in the development of SMEs, and highlight the importance of hiring experienced workers, providing specialized training, and promoting teamwork to improve productivity and product quality. [Extracted from the article]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El capital intelectual es reconocido como un importante factor de competitividad, creación de valor y rendimiento financiero superior y de manera especial en industrias intensivas en conocimiento como lo es el sector bancario. El presente estudio emplea el valor agregado del coeficiente intelectual (VAIC) para medir el capital intelectual y la contribución de sus dimensiones en la generación de valor en el sector bancario peruano entre los años 2017 al 2020, empleando como fuente los datos financieros publicados por la Superintendencia del Mercado de Valores del Perú. Los resultados evidenciaron un sector sólido y con indicadores de buen desempeño. La dimensión capital humano mostró ser la que más influye en la creación de valor, mientras que el capital físico tiene una influencia poco significativa. Las conclusiones confirman la influencia directa del capital intelectual y capital estructural en la creación de valor. Se concluye la necesidad invertir en intangibles, ya que ello influye directamente en la creación de valor y de ventaja competitiva.

Las pequeñas y medianas empresas de calzado de la provincia del Chimborazo se enfrentan a la falta de identidad corporativa, estrategias de publicidad, capital de trabajo y productos financieros que financien la adquisición de activos fijos a largo plazo. Por tal razón, el objetivo del estudio es determinar el alcance del capital intelectual como estrategia de ventaja competitiva en las pequeñas y medianas empresas de calzado de la provincia de Chimborazo. Se aplicó una encuesta a 154 empresas y la técnica estadística aplicada fue el análisis factorial exploratorio. Los resultados revelaron que los elementos del capital intelectual son percibidos en el sector como gestión del capital humano, capital estructural, capital relacional y ventaja competitiva. Sin embargo, existen falencias en la participación laboral (0,56), competitividad (0,45), personal calificado (0,434), creatividad (0,151), procesos internos (0,584), procesos de transición (0,438), costos (0,327). Se concluye que, los gerentes del sector son jóvenes y han mostrado una preferencia de financiación propia que ha permitido innovar sus procesos operativos y de producción. Sin embargo, se identificó que las áreas que deben mejorar son: la educación continua y explorar opciones de financiamiento para garantizar un crecimiento empresarial sostenible y competitivo.

El capital relacional constituye uno de los componentes del capital intelectual de cualquier organización, que refleja el valor que le aportan las relaciones que establece con los agentes del entorno con los que interacciona durante el desarrollo de su actividad. Debido a que las organizaciones mantienen una amplia gama de relaciones de diferente naturaleza, el capital relacional tiene un impacto directo en la eficacia, entendiéndose como tal el grado en que se alcanzan los objetivos y metas organizacionales. Pero la revisión de la teoría más relevante que se ha generado en el campo de la gestión del conocimiento hasta el momento evidencia que el interés se ha orientado mayormente hacia los capitales humano y estructural, los otros dos componentes del capital intelectual, existiendo carencias de herramientas metodológicas orientadas a la gestión efectiva del capital relacional. Por esta razón, el presente trabajo tiene como objetivos reflexionar sobre la importancia del capital relacional y su relación con la eficacia, así como proponer un modelo integral para su gestión, que involucra diferentes variables organizacionales, y presentar su validación mediante un análisis factorial en el contexto de las pequeñas y medianas empresas mexicanas.

This article examines the impact of intellectual capital (IC) on the operational performance of service companies listed on the Jordanian Amman Stock Exchange. The study focuses on human capital, structural capital, and relational capital, and their influence on operational flexibility, cost efficiency, inventory turnover rate, and asset turnover rate. The findings show that human capital and structural capital have a positive impact on operational flexibility, while human capital and relational capital significantly influence cost efficiency. The study provides valuable insights for enhancing operational capabilities and efficiency in Jordanian service companies and contributes to the understanding of the relationship between intellectual capital and operational performance in the Jordanian context. [Extracted from the article]

This article examines the impact of strategic flexibility on firm performance in microfinance institutions. It finds that intellectual capital has a significant effect on competitive advantage and performance, while social capital only affects competitive advantage. Strategic flexibility weakens the influence of intellectual capital on performance and strengthens the effect of social capital on performance. The study emphasizes the importance of increasing the value of intellectual capital and developing social relationships to enhance firm performance. The article provides valuable insights for researchers and practitioners interested in understanding the factors that contribute to organizational success in microfinance institutions. [Extracted from the article]

This study analyzed the effects of intellectual capital and management control systems (MCS) on performance, mediated by cooperation in a franchising system, on the assumption that those, in the condition of antecedents, can improve performance through cooperation since contracts are signed for that purpose. The results showed that intellectual capital (human, structural, and relational) promotes improved performance and cooperation in a franchising system. Similarly, MCS (performance appraisal systems and socialization) translate into performance and cooperation. However, no mediating effect of cooperation was observed in intellectual capital and MCS" relationships with performance. A survey was carried out with 112 fuel dealer managers, and structural equation modeling was applied to test the hypotheses. It was concluded that cooperation did not potentiate the effects of intellectual capital and MCS in performance on the performance of the investigated franchising system. This finding raises the need for further research as it clashes with the purpose of cooperation with has been advocated in the literature and expected in a franchise agreement. [ABSTRACT FROM AUTHOR]

This article examines the relationship between water awareness, intellectual capital, corporate social responsibility (CSR), and firm performance in Indonesian manufacturing companies. The study analyzed data from annual reports, financial reports, and sustainability reports from 2015 to 2019. The findings indicate that water awareness and CSR positively impact company performance, while intellectual capital does not. The study emphasizes the importance of water sustainability and environmental consciousness in achieving business success, as well as the value of CSR in improving financial performance. However, the implementation of intellectual capital and CSR disclosure is still not optimal. Further research is needed to compare different countries and cultures. [Extracted from the article]

En las ciencias económicas administrativas los modelos de análisis factorial son esenciales por su capacidad explicativa de respuestas institucionales ante un evento de riesgo. El objetivo de este documento fue contrastar un modelo que explica la emergencia de dimensiones del gobierno corporativo ante la pandemia. Para esto se realizó un estudio exploratorio a partir de una revisión sistemática de la literatura de 2020 a 2023, considerando la búsqueda por palabras claves en Google Scholar y Microsoft Academic, así como la validez por jueces y la encuesta a 100 estudiantes de una universidad púbica del centro de México. Los resultados muestran que la identidad corporativa explica la respuesta de la universidad ante la pandemia. En relación con el estado del arte, se discuten los alcances y limites el modelo en relación con otras propuestas.

El conocimiento es un activo intangible propio de la sociedad poscapitalista, que ha tomado importancia en las últimas décadas en todos los sectores económicos, conllevando a medirlo y gestionarlo. La investigación aquí presentada partió del interrogante el cual inspiró el trabajo, ¿Cuál ha sido el desarrollo científico en torno al capital relacional y su nivel de aplicación para un grupo de investigación?, el objetivo fue identificar un análisis bibliométrico sobre el capital relacional que aportara un modelo aplicable a un grupo de investigaciones. La investigación fue de tipo exploratorio – descriptivo, la metodología utilizada se desarrolló a través de vigilancia tecnológica, y acercamiento conceptual al modelo intellectus, la validación se efectuó con seis investigadores del grupo en ciencias administrativas. Esto permitió comprender como son las aceleraciones, elementos y variables del grupo de investigaciones. Detallándose que es necesario tener aliados con la comunidad académica, hacer transferencia tecnológica, y formar equipos de trabajo, a su vez desarrollar cercanía con la administración pública en aras del fortalecimiento financiera y del entramado investigativo de la región en el área económica y administrativa.

Introduction: this article supports the bases of a knowledge management infrastructure that improves the capacity for innovation in a company in the Colombian energy sector. Materials and methods: four methodological phases were carried out: a bibliometric review was carried out, the model that contemplates as variables was defined: intellectual capital and organizational learning, human resources management, information, and communication technologies (ICT) and innovation, this was used for the diagnosis and, finally, for the practical proposal. Results: it was validated a direct, positive, and significant relationship between knowledge management and innovation and a direct, positive, and significant mediation of human resource management and ICT between knowledge management and innovation. Conclusions: we concluded that intellectual capital and organizational learning integrate knowledge management, and in turn, that there are mediating conditions for human resource management and ICT for knowledge management in innovation in an organization. [ABSTRACT FROM AUTHOR]

This conceptual proposal is a state of the art in the field of strategic management of the company with the perspective of building an enlightening line of analysis for the efficient organization of Ecuadorian MSMEs and the region. This is a bibliographical research based on the criteria of Relational Capital, Collaborative Strategies and Risk Coverage. The conclusions reached reveal that these concepts allow business productivity to operate with high competitive criteria in the value chain and, from this perspective, they are a novel contribution to this field of business management and entrepreneurship. [ABSTRACT FROM AUTHOR]