Mediciones del rendimiento académico en el marco de un modelo de gestión del capital intelectual en una universidad

Measurements of academic performance in the framework of an intellectual capital management model in a university

Jorge D. Simaro, Omar E. Tonelli and Jose Luis Tesoro

MPRA Paper from University Library of Munich, Germany

Abstract: The Knowledge Society paradigm provides a relevant basis to explain the value creation of organizations from intangible resources and activities. For universities, it implies the challenge of maximizing the social performance of their intellectual capital in order to create value - solve problems, induce opportunities, satisfy needs and enable the exercise of rights - through their teaching, research and extension activities. The Faculty of Economic Sciences of the National University of the Center of the Province of Buenos Aires, Argentina (FCE-UNICEN) instituted the subject of intellectual capital as one of its lines of accounting research, specifically linked to Management Accounting. This work refers to the basic process of "teaching and training", addressing the subject of university academic performance, as a concept, variable and indicator that allows an approach to the educational reality of institutions. The objective is to document and disseminate inquiries about the academic performance of students. The research question is: What is the academic performance of the FCE-UNICEN students? The sample studied was 994 students, which included all the students enrolled for the first time in the two undergraduate careers of the cohorts 2005, 2006 and 2007. To select indicators, a bibliographic search was carried out and the viability of data collection and its usefulness was taken into account, developing a methodological file for each of the indicators used. Then the corresponding measurements and analyzes were carried out.

Keywords: management accounting; intellectual capital; university management; academic performance (search for similar items in EconPapers)
JEL-codes: A22 (search for similar items in EconPapers)
Date: 2016-05
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