CAPITAL INTELECTUAL: la relación entre las categorías de medición y el tamaño de la empresa
a relação entre categorias de mensuração e porte empresarial
DOI:
https://doi.org/10.21728/p2p.2024v10n2e-6915Palabras clave:
capital intelectual, modelo, definición, dimensiones, tamaño del negocioResumen
La Gestión del Conocimiento y el Capital Intelectual tienen como objetivo promover el desarrollo de una gestión eficaz de los recursos para generar ventajas competitivas en una economía basada en el conocimiento. En este contexto, inversores, ejecutivos de empresas, profesionales, gobiernos y académicos llevan mucho tiempo debatiendo el potencial de creación de valor del capital intelectual. Sin embargo, los modelos, definiciones y elementos que sustentan este campo científico aún no brindan un marco fundamental que sirva para guiar la medición del Capital Intelectual en los más diversos tamaños de empresas. Es decir, para una empresa pequeña, algunos métodos, como Skandia Navigator™ y Investor Assigned Market Value™, pueden no ser coherentes con la intención de medir su capital intelectual. Ya sea porque son muy completos (Skandia Navigator™), o porque están destinados principalmente (Investor Assigned Market Value™), a la medición de intangibles en empresas de mayor tamaño (empresas con capital público en bolsa). Por lo tanto, esta investigación tiene como objetivo identificar los métodos de medición del Capital Intelectual y su correlación con los más diversos tamaños de empresas. Se utilizó el Análisis de Contenido como método cualitativo-exploratorio-descriptivo para investigar la ambición. De esta manera, se espera que el establecimiento de la correlación tamaño-método enriquezca la discusión sobre el uso y gestión de activos intangibles. Sin embargo, esta investigación está limitada por el pequeño número de estudios analizados. Sin embargo, estos fueron suficientes para identificar los aspectos establecidos. Las sugerencias para futuras investigaciones incluyen ampliar el alcance del estudio para incluir bases de datos adicionales y solicitar la opinión de expertos sobre temas adicionales.
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