Estado de la gestión del capital intelectual: evidencia empírica e ideas para la reflexión. The current state of intellectual capital management in Spain: empirical evidence and debatable issues
El actual y creciente interés por el capital intelectual, la diversidad conceptual existente en la parametrización del mismo, la constatación de su relevancia a la hora de valorar adecuadamente un negocio, así como el incipiente y parcial estado de la investigación empírica en nuestro país, justifican la necesidad de profundizar en estos aspectos. Para ello, tras la revisión y esquematización de la literatura más relevante, se realiza un análisis exploratorio, mediante encuesta y su posterior tratamiento, sobre una amplia muestra de empresas al objeto de estudiar el estado en el que se encuentra esta forma de innovación organizativa, cual es la derivada de los sistemas de información orientados a la gestión del capital intelectual. Los resultados obtenidos revelan aspectos significativos y novedosos en torno a la realidad de la gestión del capital intelectual, más allá de las meras declaraciones de intenciones, también analizadas, mostrando el gap existente entre las expectativas enunciadas por parte de las empresas y la realidad de su implantación. De la observación de los datos se extraen conclusiones que concurren a la construcción de nueva teoría. The current and growing interest in intellectual capital, the conceptual diversity of its variables, awareness of its relevance in any satisfactory valuation of a business, and the incipient and limited state of empirical research in Spain, more than justifies the need to delve deeper into these aspects. In order to do so and with a view to providing evidence on the state of this question, after reviewing and summarising the most relevant literature, an exploratory analysis is performed by processing the responses arising from a questionnaire sent out to a wide sample of firms. The results obtained reveal significant and novel aspects concerning the management of intellectual capital, beyond mere declarations of intent that are also examined, which show the gap that exists between the stated expectations of the firm and the reality of their implantation. Conclusions are extracted from the data under observation that contribute to the construction of new theoretical approaches.
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