A Proposed Tool for Managing Intellectual Capital in Small and Medium Size Enterprises

Gogan, Luminita-Maria; Rennung, Frank; Fistis, Gabriela; Drăghici, Anca

doi:10.1016/j.protcy.2014.10.022

Cited by 13 publications

(12 citation statements)

References 9 publications

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“…En esta línea, es importante resaltar que, en las definiciones más recientes, emerge una expresa alusión a una concepción de valor más holística, que considera tanto la creación de valor financiero como no financiero (Lentjušenkova y Lapina, 2016), así como también, la idea de creación de valor para el conjunto de stakeholders (Sardo y Serrasqueiro, 2018) con quienes la empresa entabla relaciones. Se destaca, además, tanto en las definiciones de Bueno et al (2008) como de Gogan et al (2014), la trascendencia que tienen, en el proceso de creación de valor que conlleva el CI, no solo los recursos intangibles, sino también los de naturaleza física o tangible.…”

Section: Conceptualización De Capital Intelectual: Revisión Y Discusiunclassified

“…y de Sardo y Serrasqueiro (2018) Bueno et al (2008). definen al CI como la acumulación de conocimiento que crea valor y que está compuesta por un conjunto de activos de naturaleza intangible o recursos y capacidades basados en conocimiento, que cuando se ponen en acción, en combinación con el capital físico o tangible, es capaz de generar ventajas competitivas Gogan et al (2014). lo conceptualizan como la forma en que las organizaciones crean valor a través de sus recursos monetarios, no monetarios, físicos y no físicos, que tienen que ser identificados (conocidos), utilizados (explotados), medidos (evaluados, controlados) y gestionados adecuadamente.…”

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Una revisión del concepto de capital intelectual y de las principales alternativas para su identificación y medición

Ficco

2020

Rev. act.

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El presente trabajo tiene como objetivo analizar diferentes definiciones sobre el capital intelectual, con miras a identificar los rasgos definitorios del concepto y los distintos elementos y categorías que lo integran, así como a brindar una visión de los métodos y modelos que han alcanzado mayor difusión para su identificación y medición. Desde el punto de vista metodológico, se ha realizado una investigación descriptiva y de tipo documental, concretada a través de la revisión y análisis de las contribuciones más significativas de los trabajos seminales en la temática y de las investigaciones más recientes que reflejan su evolución a través del tiempo. Se concluye que el capital intelectual tiene gran relevancia en el actual contexto, aunque se trata de una temática compleja y multifacética cuyo abordaje se encuentra aún inconcluso y en permanente evolución, lo que abre un importante campo para el desarrollo de investigaciones en esta línea.

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Section: Conceptualización De Capital Intelectual: Revisión Y Discusiunclassified

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Una revisión del concepto de capital intelectual y de las principales alternativas para su identificación y medición

Ficco

2020

Rev. act.

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“…As proposed by [15], structural capital includes organizational processes, procedures, technologies, information resources, intellectual property rights, data base structures, manuals, training materials, databases, organizational charts, process, strategies, and routines. The customer or relational capital relates the business with customers and external business partners [6].…”

Section: The Components Of Intellectual Capitalmentioning

confidence: 99%

Intellectual Capital in a Bilingual Project between Canada and Peru

Jan¹,

Kwiatkowska²

2017

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Thompson Rivers University (TRU), Kamloops, Canada, and Universidad Norbert Wiener (UNW), Lima, Peru, work together in a bilingual project about data mining, managing activities and resources with the help of structures in intellectual capital. Otherwise, without the use of these structures, it would have been almost impossible to have a continuous contact among the persons in the project. The change of authorities at UNW, was not an obstacle to the continuity of the project. Results of this collaboration are achieved in the way of knowledge sharing. In year 1, a team of professionals in health sciences traveled from Canada to Peru, mainly to give courses. In year 2, an expert in computer science came, together with the professionals in health; this new expert gave conferences in data mining in English language. In year 3, the expert in computer science gave a main conference and conducted workshops. Year 4 is for joint research and publishing of findings. Three results are: a) conferences and workshops in health sciences and information technology are given in Peru by Canadian experts; b) research papers are produced and published in international congresses and indexed journals; and c) a bilingual experience is given to students in Peru, since conferences and workshops are given in English to Spanish speaking students. A progressive increase in intellectual capital is measured every year during the four-year project. The research question for this paper will be: what is the contribution of intellectual capital to the management of international bilingual projects?The four-year experience, will give the answer to this research question. Outcomes already obtained show that good practices in intellectual capital are contributing to the success of this four-year project.

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“…Within recent years, several methods of sustainable resource management at the company level have appeared in publications (Ifko 2016;Capatina et al 2017;Kosacka and Werner-Lewandowska 2017;Oh et al 2018;Schrippe and Ribeiro 2018;Ashrafi et al 2019). Academics have also been trying to improve the methods for valuing the individual capital of enterprises (Meszek 2015), as well as the methods for creating tools for capital management (Gogan et al 2014;Łataś and Walasek 2016). Certain academics have paid a lot of attention to the studies on managing the sustainable development of selected capitals within the realm of macroeconomic instability (Absalyamova et al 2015).…”

Section: Introductionmentioning

confidence: 99%

Sustainable Enterprise Capital Management

Klimek¹

2020

Economies

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The paper presents the idea of a new method of sustainable enterprise capital management. The idea is based on a principle that states that the faster an enterprise achieves and maintains a balance between its capitals, the more effective the management is. The concept forms a part of the search for an alternative to net profit, which is a basic but outdated measure in modern times. After the introduction, the author outlines the basic principles and foundations of the new method. After introducing the principles and assumptions of the new idea, the author, in his paper, describes the studies that aimed at a practical checking of the possibilities of measuring the effectiveness of the company’s economic condition and the effects of management in accordance with the new principles. They were carried out in one of the food industry companies, whose shares are listed on the Warsaw Stock Exchange. Two new economic indicators were used in the study. The general conclusion of the study is as follows: new principles of sustainable capital management can be applied in practice to measure the effectiveness of the enterprise and the work of the management board, but there are still many conditions and problems listed in the paper that should be the subject of further work. The issue that still needs a lot of research within the whole idea is the problem of valuing the current and optimal level of corporate capital. The conclusions outline the strengths and weaknesses of the new method.

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A Proposed Tool for Managing Intellectual Capital in Small and Medium Size Enterprises

Cited by 13 publications

References 9 publications

Una revisión del concepto de capital intelectual y de las principales alternativas para su identificación y medición

Una revisión del concepto de capital intelectual y de las principales alternativas para su identificación y medición

Intellectual Capital in a Bilingual Project between Canada and Peru

Sustainable Enterprise Capital Management

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