Los modelos de Capital Intelectual en las Empresas Españolas: Una aplicación práctica

Carmen De la Calle Durán and Marta Ortiz de Urbina Criado

Entelequia. Revista Interdisciplinar, 2007, issue 3, 185-201

Abstract: Due to the increasing interest on knowledge and intellectual capital management analysis, both by enterprises and researchers, the aim of this work is double: Firstly, to explain what intellectual capital is, as well as present different classification and measuring models for it. Secondly, to analyze the accounting notes of big Spanish firms towards to detect the effect that intellectual capital can have in the Spanish field.

Keywords: Intelectual Capital; Human Capital; Structural Capital; Relational Capital; Spain (search for similar items in EconPapers)
JEL-codes: D83 M21 M59 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:erv:ancoec:y:2007:i:3:p:185-201

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