Mexico's industrial sector companies: A measurement of intellectual capital and its impact on financial performance

Eleazar Villegas González (), Martín Aubert Hernández Calzada and Blanca Cecilia Salazar Hernández
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Eleazar Villegas González: Universidad Autónoma del Estado de Hidalgo, México
Martín Aubert Hernández Calzada: Universidad Autónoma del Estado de Hidalgo, México
Blanca Cecilia Salazar Hernández: Universidad Autónoma del Estado de Hidalgo, México

Contaduría y Administración, 2017, vol. 62, issue 1, 184–206

Abstract: Currently knowledge is considered an essential resource to contribute to the creation and generation of competitive advantage in organizations. The human factor as an intangible resource of a company has become a main value generator, and even though both knowledge management and intellectual capital are intangibles that can be measured in the financial reports of companies, their position as main value generators is not reflected in financial information. In Mexico, industrial sector companies need to promote the creation of intellectual added value based on its own abilities, which reside on their intellectual capital. The value added intellectual coefficient (VAIC™), with its components, is a tool that contributes to achieving this goal, and helps to identify the positive impact on key factors such as financial profitability, market capitalization and level of share value.

Keywords: Intellectual capital; Value added intellectual coefficient (VAIC™); Competitive advantage; Financial performance (search for similar items in EconPapers)
JEL-codes: G39 L19 O34 (search for similar items in EconPapers)
Date: 2017
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