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Propuesta metodológica para establecer un índice de cultura organizacional a través del capital intelectual


  • TRILLO HOLGADO, María Amalia

    () (Departamento de Estadística, Econometría, Investigación Operativa y Organización de Empresas. UNIVERSIDAD DE CÓRDOBA)


    () (Departamento de Estadística, Econometría, Investigación Operativa y Organización de Empresas. UNIVERSIDAD DE CÓRDOBA)


In an increasingly globalized and competitive world, where intangibles could explain to eighty per cent of the value in the firms, the culture turns out essential in many organizations becoming a differentiating factor that boosts competitiveness. It is considered as a discrimination element within the strategic-social concept of intellectual capital. Therefore, the interest of measuring it arises. The particular idiosyncrasy of the organizational culture, as well as its intangible condition, poses significant difficulties in this measurement. Consequently, this paper proposes a procedure for measuring organizational culture which organizes the information in such a way that facilitates decision-making in the management field En un mundo cada vez más globalizado y competitivo, donde los intangibles pueden llegar a explicar hasta el ochenta por ciento del valor de las empresas, la consideración de la cultura se torna fundamental, llegando en muchas organizaciones a ser un elemento diferenciador que potencia dicha competitividad. Se considera como componente discriminante dentro del concepto estratégico social de capital intelectual. De ahí el interés de medirla. La particular idiosincrasia de la cultura organizacional, así como su condición de intangible plantea dificultades importantes a la hora de establecer su medición, por lo que este trabajo propone un procedimiento para medirla que lleva aparejado la organización de la información correspondiente de un modo que facilita la toma de decisiones en el ámbito de la dirección empresarial

Suggested Citation

  • TRILLO HOLGADO, María Amalia & ESPEJO MOHEDANO, Roberto, 2008. "Propuesta metodológica para establecer un índice de cultura organizacional a través del capital intelectual," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 26, pages 105-118, Agosto.
  • Handle: RePEc:lrk:eeaart:26_2_6

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    References listed on IDEAS

    1. Hélyette Geman & Marc Yor, 1993. "Bessel Processes, Asian Options, And Perpetuities," Mathematical Finance, Wiley Blackwell, vol. 3(4), pages 349-375.
    2. Kemna, A. G. Z. & Vorst, A. C. F., 1990. "A pricing method for options based on average asset values," Journal of Banking & Finance, Elsevier, vol. 14(1), pages 113-129, March.
    3. Daniel Dufresne, 2000. "Laguerre Series for Asian and Other Options," Mathematical Finance, Wiley Blackwell, vol. 10(4), pages 407-428.
    4. Mark Craddock & David Heath & Eckhard Platen, 1999. "Numerical Inversion of Laplace Transforms: A Survey of Techniques with Applications to Derivative Pricing," Research Paper Series 27, Quantitative Finance Research Centre, University of Technology, Sydney.
    5. Robert C. Merton, 2005. "Theory of rational option pricing," World Scientific Book Chapters,in: Theory Of Valuation, chapter 8, pages 229-288 World Scientific Publishing Co. Pte. Ltd..
    6. Black, Fischer & Scholes, Myron S, 1973. "The Pricing of Options and Corporate Liabilities," Journal of Political Economy, University of Chicago Press, vol. 81(3), pages 637-654, May-June.
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    More about this item


    organizational culture; index of culture; intellectual capital; intangibles/cultura organizacional; índice de cultura; capital intelectual; intangibles;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Z1 - Other Special Topics - - Cultural Economics
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity


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