Publicado

2017-07-01

Creando valor mediante la aplicación de modelos de capital intelectual

Creating Value Through the Application of Intellectual Capital Models

Criando valor mediante a APLICAÇÃO de modelos de capital intelectual

DOI:

https://doi.org/10.15446/innovar.v27n65.64887

Palabras clave:

medición del rendimiento, modelos de capital intelectual, creación de valor empresarial, cuentas anuales (es)
Performance measurement, intellectual capital models, creation of business value, annual accounts. (en)
criação de valor empresarial, declarações financeiras anuais, medição do rendimento, modelos de capital intelectual (pt)

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La principal contribución de este trabajo es aportar nueva evidencia a la literatura explicativa, que en el ámbito de los modelos de capital intelectual vincula a estos con la creación de valor empresarial; además, se relaciona el grado de implantación de los modelos de capital intelectual de una muestra de empresas españolas con sus estados contables anuales, bajo una perspectiva de largo plazo. Los resultados muestran evidencia de que las empresas con mayores niveles de implantación de estos modelos de capital intelectual presentan mejores índices de creación de valor: productividad —ventas por empleado y beneficio por empleado—, incremento en ventas e índice de eficiencia del capital intelectual (ICE).

The major contribution of this work is to provide new evidence to the explanatory literature on intellectual capital models that connects these models with the creation of business value. This study also relates the adoption level of intellectual capital models in a sample of Spanish companies with their annual financial statements under a long-term perspective. Results indicate that companies with higher adoption levels of such models report better value creation indexes: productivity (sales and benefit per employee), increase in sales and intellectual capital efficiency (ICE).

A principal contribuição deste trabalho é trazer nova evidencia para a literatura explicativa, que, no âmbito dos modelos de capital intelectual, vincula estes com a criação de valor empresarial; além disso, relaciona-se o grau de implantação dos modelos de capital intelectual de uma amostra de empresas espanholas com suas demonstrações financeiras, sob uma perspectiva de longo prazo. Os resultados mostram evidência de que as empresas com maiores níveis de implantação desses modelos de capital intelectual apresentam melhores índices de criação de valor: produtividade -vendas por empregado e benefício por empregado-, aumento em vendas e índice de eficiência do capital intelectual (ICE).

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Cómo citar

Azofra Palenzuela, V., Ochoa Hernández, M. L., Prieto Moreno, B., & Santidrián Arroyo, A. (2017). Creando valor mediante la aplicación de modelos de capital intelectual. Innovar, 27(65), 25-38. https://doi.org/10.15446/innovar.v27n65.64887

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