Intellectual capital in organizations

Authors

  • David Martínez Díaz de León CDM Plastics and Packaging. CIEP. San Luis Potosí. S.L.P. Mexico.

DOI:

https://doi.org/10.58493/ecca.2024.3.1.12

Keywords:

Intellectual Capital, Human Capital, Structural Capital, Relational Capital, Intangible Assets

Abstract

Intellectual Capital in Organizations is a work that explores the importance of intangible assets as a source of competitive advantage in two contexts: business and education. The authors—Lavín Verástegui, Álvarez Herrera, Pedraza Melo, and Hernández Limón—focus their writing, based on various research studies, on how organizations can identify, measure, and manage intellectual capital to enhance their development and sustainability. This review will analyze its main contributions, assessing its impact in the field of management and its practical utility for businesses.

References

American Psychological Association. (2022). Manual de Publicaciones de la APA. Editorial El Manual Moderno.

Brooking A. (1997). Intellectual capital and the new wealth of nations. Long Range Planning, 30 (3), 364-365.

Choong, K. K. (2008). Intellectual capital: definitions, categorization and reporting models. Journal of Intellectual Capital, 9(4), 609–638. https://doi.org/10.1108/14691930810913186

Daley, J. (2001). The intangible economy and Australia, Australian Journal of Management, 26, edición especial, 3-19.

Edvinsson, L., & Malone, M. (1997). Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Brainpower. Harper Business.

Ficco, C. R. (2020). Una revisión del concepto de capital intelectual y de las principales alternativas para su identificación y medición. Revista activos, 18(1), 161-203.

Gallego, I., & Rodríguez, L. (2005). Situation of intangible assets in Spanish firms: an empirical analysis. Journal of Intellectual Capital, 6(1), 105–126. https://doi.org/10.1108/14691930510574690

Harvey M. y Lusch, R. (1999). Balancing the intelectual capital books: Intangoble competitive advantage. Strategic Management Journal, 17 (1), 85-92.

López Taravilla, M. del C., Manzaneque-Lizano, M., Santos-Peñalver, J. F., & Machado, C. F. (2023). Revealing the moderating impact of spatial context on the relationship between intellectual capital efficiency and the sustained success of family SMEs. Small Business International Review, 7(2), e597. https://doi.org/10.26784/sbir.v7i2.597

Martínez, J. y Padilla, L. (2020). Innovación organizacional y competitividad empresarial: Centros estéticos de turismo de salud en Cali-Colombia. Revista de Ciencias Sociales, XXVI(2), 120-132. Hrrp://doi.org/10.31876/rcs.v26i2.32428

Moura, G. D., Varela, P. S., & Beuren, I. M. (2014). Conformidade do disclosure obrigatório dos ativos intangíveis e práticas de governança corporativa. Revista de Administração Mackenzie, 15(5), 140-170. https://doi.org/10.1590/1678-69712014/administracao.v15n5p140-17

Pedraza, N., Lavín, J. y Álvarez, M. (2020). Relación del capital intelectual y el desempeño en la administración pública: el caso de una auditoría estatal. Cuadernos de Administración. Vol. 34 p1-16. https://doi.org/10.11144/Javeriana.cao34.rcidap

Sveiby, K. E. (2010). Methods for Measuring Intangible Assets. Retrieved fromhttp://www.sveiby.com/articles/IntangibleMethods.htm

Stewart, T. (1997). Intellectual Capital: The New Wealth of Organizations. Doubleday : Currency.

Published

2025-01-24