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...

全面介紹

書目詳細資料
主要作者: González-Millán, José Javier
格式: Online
語言:spa
出版: Universidad Pedagógica y Tecnológica de Colombia - UPTC 2017
主題:
在線閱讀:https://revistas.uptc.edu.co/index.php/ingenieria_sogamoso/article/view/884
實物特徵
總結: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.