Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses

Francisca Castilla Polo () and Macario Cámara de la Fuente ()
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Francisca Castilla Polo: Universidad de Jaén
Macario Cámara de la Fuente: Universidad de Jaén

CIRIEC-España, revista de economía pública, social y cooperativa, 2003, issue 46, 191-211

Abstract: The complexity and turbulence of the current business environment determines that the way of acquiring sustainable competitive advantages is ever more strongly associated with possession of intangible elements, and not focused as before on tangible assets. Faced with this panorama accounting does not seem to offer a very comprehensive response in its treatment of this type of asset, and intangible accounting could be defined as incomplete. Businesses themselves, convinced of the importance of intangibles, even complete their own accounting information in this respect. While the sectors undertaking this task cannot generally be labelled traditional industries, we are interested in the case of the Jaen olive oil mills, having observed the presence of numerous intangible elements in this traditional sector. This leads us to consider how to identify intangibles using one of the most widespread Intellectual Capital models, the one designed by the Intellect Club. The results obtained allow an approach to a potential model for valuing oil mill intangible assets.

Keywords: Intangible assets; Intellectual Capital; Olive oil mills; Intellect Club (search for similar items in EconPapers)
JEL-codes: J54 M41 O30 (search for similar items in EconPapers)
Date: 2003
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