Intellectual capital is managed by competencies and the development of information and communication technologies, which have seen high growth and impact in higher education institutions related to scientific publications. The main objective of this study was to provide a summary of the general review of studies related to intellectual capital around the world. Methodology: the Bibliometric analysis was carried out using the Bibliometrix library and BiblioShiny platform of the RStudio® software through the data obtained from the Scopus database. Findings: in total, 389 documents in the Scopus database used “capital”, “intellectual”, “research” and “institutions” as keywords with a growth rate of 2.34% every year from 1947 to 2021. The publications were written by around 866 authors, mainly from the USA, the UK, and Spain. Original value: the data obtained show that intellectual capital has been important and relevant in the scientific publications of the last six years, which were related by the number of authors by institutions.

This research aims to provide a general visualization of studies focused on the intellectual capital developed in Colombia. Firstly, detailed information on research articles on this topic was obtained from the Scopus database. Secondly, the information was analyzed using Excel through the direct comparison and analysis of graphs with references and theories related to intellectual capital. Finally, the results exposed that Colombian scientific production is associated with 32 public universities, representing 45,029 elaborate documents by 9,758 authors on three relevant topics: physics and astronomy, agricultural and biological science, and medicine. Also, the data obtained exposed that 56.61% of the institutions are above the average considering the overall public institutions. However, this behavior depends on the institution’s number of researchers and full-time teachers related to intellectual capital. Finally, the hypotheses agree with the results obtained, considering that the quantity and quantity of intellectual capital significantly influence scientific production, the size and location of the public universities of Colombia, and the national and international scientific collaboration.

Este artículo presenta una metodología para la estimación y evaluación de un modelo de gestión del conocimiento, utilizando ecuaciones estructurales, que sirven para probar y estimar relaciones causales a partir de datos estadísticos y referentes teóricos sobre la causalidad, mostrando los indicadores más influyentes que se deben intervenir para mejorar la gestión del conocimiento en el área de TI de la universidad Simón en Barranquilla, con base en las variables TIC, Capital Intelectual, Aprendizaje Organizacional e Innovación. Logrando demostrar que el instrumento diseñado es confiable según los resultados de la prueba Alfa de Cronbach y útil para medir la Gestión del Conocimiento, en las variables más influyentes: Las TIC, servicios principales y de infraestructura; el capital intelectual, enfocado al capital estructural, clima organizacional y los procesos de negocios; el aprendizaje organizacional, en el Sistema cultural y el aprendizaje en equipo y la innovación, referida a políticas que motiven la creatividad del personal.

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ResumenEsta publicación tiene como objetivo proponer unas consideraciones para el código de ética empresarial, con base en el grado de importancia que tiene para las empresas afiliadas a la AMAV-México, orientado a integrar el enfoque ético sostenible, con el modelo económico empresarial al medio ambiente y al desarrollo social en los procesos de negocios y proporcionar herramientas necesarias para que se implemente este enfoque sostenible en las pequeñas y medianas empresa, teniendo en cuenta que los códigos de ética en las pymes pueden constituirse en un medio eficaz para institucionalizar la ética dentro de las organizaciones, si se presentan como la expresión clara y definida de los valores compartidos a su interior, este artículo pretende mostrar que su utilidad está estrechamente vinculada al desarrollo de virtudes de las personas involucradas, a una adecuada política de comunicación y a un firme liderazgo, comprometido con los valores morales que refleje la conducta moral sostenible de quienes la conforman. Palabras clave: ética, ética empresarial, código de ética empresarial AbstractThis article advances some considerations regarding a code of business ethics, based on the degree of importance apportioned by companies affiliated to AMAV-Mexico, orientated towards integrating an ethical approach which is sustainable with a business economic model regarding the environment and social development concerning business matters. It would thus provide the necessary tools for implementing such sustainable approach in small-and medium-sized companies (SMSC). It should be born in mind that SMSC codes of ethics can become an effective means of institutionalising ethics within organisations if they are presented as a clear and defined expression of their shared values. This article is aimed at showing that their usefulness is closely linked to the development of the merits of the people involved, a suitable communication policy and firm leadership, committed to the moral values reflecting the sustainable moral conduct of those who work in SMSC.