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Contaduría y administración

versão impressa ISSN 0186-1042

Resumo

VILLEGAS GONZALEZ, Eleazar; HERNANDEZ CALZADA, Martín Aubert  e  SALAZAR HERNANDEZ, Blanca Cecilia. Mexico's industrial sector companies: A measurement of intellectual capital and its impact on financial performance. Contad. Adm [online]. 2017, vol.62, n.1, pp.184-206. ISSN 0186-1042.  http://dx.doi.org/10.1016/j.cya.2016.10.002.

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 (VAICTM), 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.

Palavras-chave : Intellectual capital; Value added intellectual coefficient (VAICTM); Competitive advantage; Financial performance; O34; L19; G39.

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