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Divulgación de información sobre Capital Intelectual en las universidades públicas Patterns in Neighboring Areas: Colombia

Author

Listed:
  • Patricia González

    (Universidad del Valle)

Abstract

La transición económica actual resalta a los intangibles como recursos relevantes; donde el conocimiento es un factor fundamental de producción que pondera al capital intelectual como componente estratégico crítico en las Universidades, resultando esencial debido a su rol en la producción, mantenimiento y difusión de conocimientos. Esto lo hace valioso para sus partes interesadas que exigen de su divulgación. Este artículo constituye un esfuerzo por presentar el estado del arte sobre la divulgación del capital intelectual por parte de las Universidades públicas en busca de mejorar la comprensión de los logros y retos presentes en este campo de conocimiento.

Suggested Citation

  • Patricia González, 2017. "Divulgación de información sobre Capital Intelectual en las universidades públicas Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(18), pages 32-59, Septiembr.
    • Handle: RePEc:mnz:lumina:v:0:y:2017:i:18:p:32-59
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/2713/3178
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    More about this item

    Keywords

    Universidad pública; intangible; capital intelectual; divulgación voluntaria; divulgación de capital intelectual; partes interesadas; sector público.;
    All these keywords.

    JEL classification:

    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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