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Capital intangible y capital intelectual: Revisión, definiciones y líneas de investigación

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  • SIMO, Pep

    ()
    (Departament d’Organització d’Empreses. UNIVERSITAT POLITÈCNICA DE CATALUNYA. Escola Tècnica Superior d’Enginyeries Industrial i Aeronàutica de Terrassa.)

  • SALLÁN, José María

    ()
    (Departament d’Organització d’Empreses. UNIVERSITAT POLITÈCNICA DE CATALUNYA. Escola Tècnica Superior d’Enginyeries Industrial i Aeronàutica de Terrassa.)

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    Abstract

    Two of the most salient issues in research about intangibles and intellectual capital are the lack of a common terminology, and the lack of development of adequate measurement tools for the constructs related to intangibles. The aim of that paper is twofold: first, establishing a set of integrated, coherent definitions for the core concepts in intangibles research, such as intellectual capital or intangible assets and liabilities. The second objective is to define a set of intellectual capital dimensions theoretically coherent and useful for intellectual capital management. Through a longitudinal examination of the most relevant contributions in research on intangibles, we propose a new definition of intellectual capital as knowledge that creates value, being then a subset of the intangible assets of the organization. Finally, we propose two dimensions of intellectual capital, related to the concepts of tacit and explicit knowledge Dos de los problemas más importantes de la investigación en intangibles y capital intelectual son la falta de una terminología común, y el poco desarrollo de escalas de medición de los constructos asociados a los intangibles. El objetivo de este artículo es doble: en primer lugar, establecer unas definiciones integradas y coherentes de los conceptos más empleados en intangibles, como activos y pasivos intangibles, y capital intelectual; y segundo lugar definir un conjunto de dimensiones para el capital intelectual coherente desde el punto de vista teórico, y que afecte a propiedades relevantes para la gestión del capital intelectual. Después de un análisis longitudinal de la literatura sobre intangibles de las últimas tres décadas, se establece una definición de capital intelectual como conocimiento que crea valor, siendo por tanto un caso particular de activo intangible. Se proponen también dos dimensiones de capital intelectual, asociadas a los conceptos de conocimiento tácito y conocimiento explícito

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    Bibliographic Info

    Article provided by Estudios de Economía Aplicada in its journal Estudios de Economía Aplicada.

    Volume (Year): 26 (2008)
    Issue (Month): (Agosto)
    Pages: 65-78

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    Handle: RePEc:lrk:eeaart:26_2_4

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    Keywords: intangible capital; intellectual capital; intangible assets; intangible liabilities/capital intangible; capital intelectual; activos intangibles; pasivos intangibles;

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    Cited by:
    1. Ramírez Córcoles, Yolanda, 2010. "Análisis de las principales guías para la presentación de información sobre capital intelectual/Analysis of the Most Important Guidelines on Intellectual Capital Statements," Estudios de Economía Aplicada, Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 28, pages 481 (24 pá, Agosto.

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