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Estado de la gesti¢n del capital intelectual: evidencia emp¡rica e ideas para la reflexi¢n. The current state of intellectual capital management in Spain: empirical evidence and debatable issues

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Abstract

El actual y creciente inter‚s por el capital intelectual, la diversidad conceptual existente en la parametrizaci¢n del mismo, la constataci¢n de su relevancia a la hora de valorar adecuadamente un negocio, as¡ como el incipiente y parcial estado de la investigaci¢n emp¡rica en nuestro pa¡s, justifican la necesidad de profundizar en estos aspectos. Para ello, tras la revisi¢n y esquematizaci¢n de la literatura m s relevante, se realiza un an lisis 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 innovaci¢n organizativa, cual es la derivada de los sistemas de informaci¢n orientados a la gesti¢n del capital intelectual. Los resultados obtenidos revelan aspectos significativos y novedosos en torno a la realidad de la gesti¢n del capital intelectual, m s all de las meras declaraciones de intenciones, tambi‚n analizadas, mostrando el gap existente entre las expectativas enunciadas por parte de las empresas y la realidad de su implantaci¢n. De la observaci¢n de los datos se extraen conclusiones que concurren a la construcci¢n de nueva teor¡a. 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.

Suggested Citation

  • Ochoa Hern ndez, Magda Lizet & Prieto Moreno, M. Bego¤a & Santidri n Arroyo, Alicia, 2007. "Estado de la gesti¢n del capital intelectual: evidencia emp¡rica e ideas para la reflexi¢n. The current state of intellectual capital management in Spain: empirical evidence and debatable issues," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas". 2007-09, Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Docto.
  • Handle: RePEc:ntd:wpaper:2007-09
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    Keywords

    capital intelectual; evidencia emp¡rica. Intellectual capital; empirical evidence.;

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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