Luna Valenzuela, Jonathan Verón, Carmen Ficco, Cecilia Rita
Intellectual Capital (IC) stands as a key resource to contribute to sustainable development and driver business sustainability. However, IC disclosure is exclusively voluntary. This paper examines voluntary IC disclosure practices of Argentinean banks by analysing the extent and attributes of the information disclosed. An exploratory research was c...
Montoya Escobar, Mónica Cecilia González Carreño, Camilo González Carreño, Valentina Carreño Bustamante, María Teresa
This article addresses the importance of human capital to adequately manage organizational knowledge and proposes strategies that allow enhancing the capacities and competencies of key people, to achieve this end. The methodology that was implemented was empirical-analytical, based on the audit model for key processes of the organization, and was d...
Martínez Garcés, Josnel Garcés Fuenmayor, Jacqueline Chamat Colunge, Carolina
Human capital is made up of what people know and their ability to learn and share that knowledge with others. The objective of the present work is to characterize the human capital in the research units of the health nucleus of the University of Zulia, Venezuela. Its theoretical support is in Bueno, et al. (2011); Macías and Aguilera (2012); Rivero...
Aguilar Ortiz, Karen Caisa Yucailla, Elias David
The objective of the study is to analyze the relationship between intellectual capital and competitiveness in SMEs in the manufacturing industry of Tungurahua. 420 surveys were applied to SMEs in the manufacturing industry in Tungurahua during the period January to March 2022. The variables to be analyzed were: 1) financial performance, 2) cost red...
de Faria, Vinícius Figueiredo Corrêa, Fabio Tolentino, Renata de Sousa da Silva Muylder, Cristiana Fernandes De
The rapid growth of technologically advanced companies in the knowledge-based economy has driven corporate management to pay more attention to the importance of intellectual capital. Over the last two decades, several Intellectual Capital monetary models have gained in importance, due to the increasing need of firms to administer and control the ...
Marulanda Echeverry, Carlos Eduardo Valencia Duque, F. J. Castellanos Galeano, J.F.
Within the framework of knowledge management, it is necessary to develop intellectual capital, for which variables such as communities of practice must be considered, given their importance for the development of organizations.Theresearch results presented in this article are intended to establish the state of development of communities of practice...
Pascual, María Daniela
The organizational structure is the management basis to establish the business areas and operations that will be executed transversally and vertically. Given this organizational architecture, business management composes a complex operation that has many processes. One of which, the production process, generates the product that is sold to the cust...
Bravo Martinez, Aldo Orlando Sánchez Gómez, Jimmy Elías
El capital intelectual ha sido estudiado en los últimos años para entender su influencia en el desempeño organizacional y en la ventaja competitiva. La investigación se desarrolló en un astillero peruano. El objetivo fue analizar la relación entre el capital intelectual y el desempeño organizacional. El astillero opera hace 75 años, tiene más de 1,...
Alfaro Ramos, Alfredo Ferreras Méndez, José Luis
The purpose of this article is to analyze the impact of knowledge management and intellectual capital on the ability of companies to generate business model innovation. To evaluate the proposed hypotheses, we surveyed a final sample of 100 Costa Rican manufacturing companies and analyzed the data using Partial Least Squares Structural Equation Mode...
Cedeño Luna, Ritha M. Escalona Reyes, Miguel Verdiel Reyes, Carlos
The main objective of this article is to determine the current state of intellectual capital at the Universidad Laica Eloy Alfaro de Manabí (ULEAM), in such a way that there is real information on how intellectual capital is managed in the institution to face the challenges of current society, the knowledge society; For this, a study of the state o...