IDEAS home Printed from https://ideas.repec.org/a/cic/revcir/y2003i46p191-211.html
   My bibliography  Save this article

Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses

Author

Listed:
  • Francisca Castilla Polo

    () (Universidad de Jaén)

  • Macario Cámara de la Fuente

    () (Universidad de Jaén)

Abstract

The complexity and turbulence of the current business environment determines that the way of acquiring sustainable competitive advantages is ever more strongly associated with possession of intangible elements, and not focused as before on tangible assets. Faced with this panorama accounting does not seem to offer a very comprehensive response in its treatment of this type of asset, and intangible accounting could be defined as incomplete. Businesses themselves, convinced of the importance of intangibles, even complete their own accounting information in this respect. While the sectors undertaking this task cannot generally be labelled traditional industries, we are interested in the case of the Jaen olive oil mills, having observed the presence of numerous intangible elements in this traditional sector. This leads us to consider how to identify intangibles using one of the most widespread Intellectual Capital models, the one designed by the Intellect Club. The results obtained allow an approach to a potential model for valuing oil mill intangible assets.

Suggested Citation

  • Francisca Castilla Polo & Macario Cámara de la Fuente, 2003. "Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 46, pages 191-211, November.
  • Handle: RePEc:cic:revcir:y:2003:i:46:p:191-211
    as

    Download full text from publisher

    File URL: http://www.ciriec-revistaeconomia.es/banco/07_Castilla_y_Camara_46.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Ingemar Dierickx & Karel Cool, 1989. "Asset Stock Accumulation and Sustainability of Competitive Advantage," Management Science, INFORMS, vol. 35(12), pages 1504-1511, December.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Intangible assets; Intellectual Capital; Olive oil mills; Intellect Club;

    JEL classification:

    • J54 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Producer Cooperatives; Labor Managed Firms
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O30 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cic:revcir:y:2003:i:46:p:191-211. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves). General contact details of provider: http://edirc.repec.org/data/ciriees.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.