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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| Format: | Online |
| Langue: | spa |
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Universidad Pedagógica y Tecnológica de Colombia - UPTC
2017
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| Accès en ligne: | https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/884 |
| Résumé: | 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. |
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