DOI : https://doi.org/10.18517/ijaseit.8.2.3253

Intellectual Capital: A Comparative View between Enterprises and Universities

Vanessa Paola Pertuz Peralta (1), Adith Bismarck Perez Orozco (2), Neida Coromoto Boscán Romero (3), Maribel Del socorro Bermudez Rojo (4), Carlos Solorzano Bastidas (5)
(1) Universidad de Santander UDES, Valledupar, Colombia
(2) Universidad de Santander UDES
(3) Universidad Doctor Rafael Belloso Chacín
(4) Universidad de la Guajira, Colombia
(5) Liceo los Robles, Maracaibo. Venezuela
Fulltext View | Download
How to cite (IJASEIT) :
Pertuz Peralta, Vanessa Paola, et al. “Intellectual Capital: A Comparative View Between Enterprises and Universities”. International Journal on Advanced Science, Engineering and Information Technology, vol. 8, no. 2, Mar. 2018, pp. 350-7, doi:10.18517/ijaseit.8.2.3253.
Citation Format :
This paper analyses the approaches of intellectual capital in enterprises and universities. It aims to the conceptualization, classification, and measurement of intellectual capital, and then it compares both approaches. The research is supported by the theories of Fazlagic [15], Alama [1], Molina [19], Sanchez, Elena and Castrillo [26], Paździor and Paździor [23] and Bratianu [7]. The study is done through bibliometrics, using a kind of descriptive, documentary research; with a non-experimental, and transversal design. The population is finite and represented by papers, conference proceedings, and thesis published between 2005-2014. To collect the primary data was used the direct observation technique, through concept analysis. We conclude, based on the results, generally, enterprises use the paradigm of fixed capital, focus on relational capital, while in universities the paradigms changed to the dynamic, Newtonian, integrating and transformational intellectual capital, based on human capital. Additionally, that as much as in the universities as in the enterprises the intellectual capital improved the performance of the organization, thus, the revision of the literature states that the results generated by the effective management of the intellectual capital are sustained in the time because of its immaterial nature. Moreover, in the enterprises, the predominant components correspond to the relational capital such as clients, suppliers, strategic alliances and the company reputation in front of the clients, which are essential for the generation of knowledge and the development of innovation.

K. Reed, M. Lubatkin, N. Srinivasan. Proposing and Testing an Intellectual Capital-Based View of the Firm. Journal of Management Studies, v.43, p.867- 893. 2006. Available in: <http://papers.ssrn.com/sol3/papers.cfm?abstract_id=904895> Accessed in: 2 February 2015.

E. M. Alama Salazar, Capital intelectual y resultados empresariales en las empresas de servicios profesionales de España. Departamento de Organización de Empresas; Universidad Complutense de Madrid. 2008. Available in: <http://eprints.ucm.es/8709/> Accessed in:1 March 2015.

D. Teece. Strategies for Managing Knowledge Assets: the Role of Firm Structure and Industrial Context. Long Range Planning, p.35-54, 2000 Available in: <http://www.sciencedirect.com/science/article/pii/S002463019900117X> Accessed in: 12 February 2015.

C. Obeso, Homo Faber, Homo Sapiens: Estado de la Cuestión. Ediciones del Bronce, p.23-64, 1999. Available in: <http://www.scielo.org.co/scielo.php?script=sci_nlinks&ref=000116&pid=S0123-417X201400010000100016&lng=en> Accessed in: 1 February 2015.

P. A. Molina Parra, Valoración de capital intelectual en una empresa colombiana. Facultad de Minas. Universidad Nacional de Colombia, 2009. Available in: <http://www.bdigital.unal.edu.co/2416/1/43104764.2009.pdf> Accessed in: 20 February 2015.

K. Sveiby. The new organizational wealth: managing and measuring knowledgebased based assets. Berrett- Koehler: New York, 1997.

A. Brooking, El Capital Intelectual: El Principal Activo de las Empresas del Tercer Milenio. Barcelona: Paidos, 1997.

N. Bontis, Intellectual capital: An exploratory study that develops measures and models. Management Decision, p.63-76, 1998.

B. Lev, "Intangibles”. Management, measurement and reporting. Brookings Institution: Washington. 2001.

L. Edvinsson, M. Malone, El Capital Intelectual. Cómo identificar y calcular el valor de los recursos intangibles de su empresa. Gestión: Barcelona, 2000.

E. Bueno, Gí©nesis, evolución y concepto del capital intelectual: enfoques y modelos principales. Capital Intellectual, n.1, p.8-19, 2005.

M. Tamayo. El proceso de la investigación cientí­fica. Limusa S.A: Mí©xico, 5 ediciones, 2011.

N. E. Botero, Gestión del Conocimiento para la administración del recurso humano “Estado del Arte”. Revista Anagramas. Universidad de Medellí­n, 2007. Available in: <http://revistas.udem.edu.co/index.php/anagramas/article/view/744> Accessed in: 20 June 2013.

Finol; Nava. Procesos y productos en la investigación documental. Editorial de la Universidad del Zulia: Venezuela, Segunda Edición, 1999.

R. Herní¡ndez, C. Ferní¡ndez, P. Baptista. Metodologí­a de la investigación, Mc Graw Hill: Mí©xico. D.F: Quinta Edición, 2010.

M. Alcain, Bibliometrí­a y Ciencias Sociales. 2002. Available in: <http://www.clio.redinis.es/clionet/articulos/bibliometria.htm> Accessed in: 21 August 2014.

A. Fazlagic, Measuring the intellectual capital of a university. The Poznan University of Economics. In: Conference on Trends in the management of human resources in higher education. 2005. Organización para la Cooperación y el Desarrollo Económicos (OECD): Poland. Available in: <http://www.oecd.org/edu/imhe/35322785.pdf>. Accessed in: 10 April 2015.

M. P. Sanchez, S. Elena, R. Castrillo. Intellectual capital dynamics in universities: a reporting model. Journal of Intellectual Capital, v.10, n.2, p.307-324. 2009. Available in: <http://www.emeraldinsight.com/doi/abs/10.1108/14691930910952687>. Accessed in: 20 February 2015.

A. Paździor, M. Paździor. Measurement of intellectual capital in a company. International Conference management, knowledge and Learning. 2012. Available in: <http://econpapers.repec.org/bookchap/isvmklp12/843-849.htm> Accessed in: 4 february 2015.

C. Bratianu, Intellectual Capital of the European Universities. A.M. Dima. Hershey, p.24-43, 2014. Available in: <http://www.researchgate.net/profile/Constantin_Bratianu/publication/265466316_Intellectual_Capital_of_the_European_Universities_*/links/540f29ba0cf2f2b29a3dd5be.pdf>. Accessed in: 20 March 2015.

J. Chen, Z. Zhu, H. Yuan, Measuring Intellectual Capital: a New Model and Empirical Study. Journal of Intellectual Capital, p.195-212, 2004. Available in: <http://www.emeraldinsight.com/doi/abs/10.1108/14691930410513003> Accessed in: 3 July 2012.

Euroforum Escorial. Medición del Capital Intelectual. Modelo Intelect. I.U. Euroforum Escorial: Madrid, 1998.

D. P. Ordoñez, Measuring and Reporting Structural Capital: Lessons from European Learning Firms. Journal of Intellectual Capital, v.5, p.629-647. 2004. Available in: <http://www.emeraldinsight.com/doi/abs/10.1108/14691930410567059> Accessed in: 5 September 2013.

R. Kaplan, D. Norton. Evaluación de los Resultados: Algo mí¡s que Níºmeros”, Harvard Deusto Business Review, vol. 55, pp. 18-25, 1993.

H. Saint-Onge. Tacit Knowledge. The Key to the Strategic Alignement of Intellectual Capital”, Strategy & Leadership, vol. 24, pp.10-14, 1996.

M. McElroy. Social Innovation Capital, Journal of Intellectual Capital, vol. 3, pp. 30-39, 2002.

CIC. Modelo de Medición y Gestión del Capital Intelectual: Modelo Intellectus, documento de trabajo CIC, Madrid. 2003.

J. Guthrie, R. Petty, K. Yongvanich. Using content analysis as a research method to inquire into intellectual capital reporting”, Journal of Intellectual Capital, vol. 5, pp. 282-293. 2004.

A. Joia. Are Frecuent Customer Always a Company’s Intangible Asset? Some Findings drawn from an Exploratory Case Study”, Journal of Intellectual Capital, vol. 5, pp. 586-601, 2004.

I. Nonaka, H. Takeuchi. La organización creadora de conocimiento. Como las compañí­as japonesas crean la diní¡mica de la innovación. Mí©xico: Oxford University Press, 254, 1999.

M. Nissen, Harnessing knowledge dynamics. Principled organizational knowing and learning. IRM Press: London, 2006.

D. Andriessen, Stuff or love? How metaphors direct our efforts to manage knowledge in organizations. Knowledge Management Research & Practice, 2008. Available in: <http://www.palgrave-journals.com/kmrp/journal/v6/n1/full/8500169a.html > Accessed in: 1 January 2014.

J. A, Chatzkel, Conversation with Hubert Saint-Onge. Journal of Intellectual capital. 2002. Available in: <http://www.hrd.nida.ac.th/fileupload/paper/teacher/5.3.%20A%20Conversation%20with%20Hubert%20Saint%20Onge.pdf> Accessed in: 2 June 2013.

D. Andriessen. Making sense of the intellectual capital. designing a method for valuation of intangibles. Elsevier Butterworth-Heinemann, 2004.

T. Davenport, L. Prusak, Working knowledge. How organizations manage what they know. Harvard Business School Press, Boston. 2000. Available in: <http://wang.ist.psu.edu/course/05/IST597/papers/Davenport_know.pdf> Accessed in: 2 November 2012.

G. Roos, S. Pike, L. Fernstrí¶m, Managing intellectual capital in practice. Elsevier: Amsterdam, 2005.

T. Stewart. Intellectual capital: the new wealth of organizations, 1999.

Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).