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Methods for evaluating the efficiency of Intellectual Capital in universities and companies: a literature review [Métodos de evaluación de la eficiencia del Capital Intelectual en universidades y empresas: una revisión de literatura]

dc.contributor.authorLondoño-Montoya E
dc.contributor.authorMarín L.G
dc.contributor.authorPino N
dc.contributor.authorBecerra M.A.
dc.date.accessioned2022-09-14T14:33:54Z
dc.date.available2022-09-14T14:33:54Z
dc.date.created2021
dc.identifier.issn16469895
dc.identifier.urihttp://hdl.handle.net/11407/7511
dc.descriptionThe article presents the results of a structured literature review where the different methods and tools used by universities and companies were classified and analyzed to evaluate the efficiency of their intellectual capital. In total, 47 articles reported in the Scopus database were explored. The results include the use of the VAIC (Value Added Intellectual Coefficient), proposed by Pulic (2000), as a measurement tool, in some cases combined with other techniques and metrics, financial and non-financial, created to measure results of the Business. The article allows identifying the avant-garde methods used as tools to improve the management of knowledge assets in organizations, as well as the existing limitations in the application of these methods and considering the intangible nature of intellectual capital, which makes it harder to measure the value created by these assets. © 2021, Associacao Iberica de Sistemas e Tecnologias de Informacao. All rights reserved.eng
dc.language.isospa
dc.publisherAssociacao Iberica de Sistemas e Tecnologias de Informacao
dc.relation.isversionofhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85124404012&partnerID=40&md5=97deebaa40cb0ff176d8ae5ada892c46
dc.sourceRISTI - Revista Iberica de Sistemas e Tecnologias de Informacao
dc.titleMethods for evaluating the efficiency of Intellectual Capital in universities and companies: a literature review [Métodos de evaluación de la eficiencia del Capital Intelectual en universidades y empresas: una revisión de literatura]
dc.typeArticle
dc.rights.accessrightsinfo:eu-repo/semantics/restrictedAccess
dc.publisher.programIngeniería de Sistemas
dc.type.spaArtículo
dc.subject.keywordEfficiency measurementeng
dc.subject.keywordEnterprisperformanceeng
dc.subject.keywordIntellectual capitaleng
dc.subject.keywordUniversityeng
dc.relation.citationvolume2021
dc.relation.citationissueSpecial Issue E43
dc.relation.citationstartpage299
dc.relation.citationendpage313
dc.publisher.facultyFacultad de Ingenierías
dc.affiliationLondoño-Montoya, E., Universidad de San Buenaventura, Medellín, 050010, Colombia
dc.affiliationMarín, L.G., Universidad de Medellín, Medellín, 050026, Colombia
dc.affiliationPino, N., Universidad de Medellín, Medellín, 050026, Colombia
dc.affiliationBecerra, M.A., Institución Universitaria Pascual Bravo, Medellín, 050042, Colombia
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