Intellectual capital and its indicators

The knowledge management includes one aspect of high relevance not only for accounting matters, but also for productive and competitive ones, which today are called intellectual capital (IC). This document renders a review of the biblographic definitions and the most known models on the subject, and...

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Bibliographic Details
Main Author:	González-Millán, José Javier
Format:	Online
Language:	spa
Published:	Universidad Pedagógica y Tecnológica de Colombia - UPTC 2017
Subjects:	human capital intellectual capital knowledge management work capital humano capital intelectual gestión del conocimiento trabajo
Online Access:	https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/884
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Summary:	The knowledge management includes one aspect of high relevance not only for accounting matters, but also for productive and competitive ones, which today are called intellectual capital (IC). This document renders a review of the biblographic definitions and the most known models on the subject, and arrives to establish a model and some relevant indicators on its role in the Colombian industry.