<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422020000400008</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2020.2398</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Validez y confiabilidad de una escala de medición del capital intelectual en PyMEs]]></article-title>
<article-title xml:lang="en"><![CDATA[Validity and reliability of a scale for measuring intellectual capital in SMEs]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Flores Laguna]]></surname>
<given-names><![CDATA[Omar Arodi]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Basurto Gutiérrez]]></surname>
<given-names><![CDATA[Karla Saraí]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sánchez Valdez]]></surname>
<given-names><![CDATA[José Antonio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Montemorelos  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>65</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422020000400008&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422020000400008&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422020000400008&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Esta investigación tuvo el propósito de realizar el análisis exploratorio, así como su confiabilidad de la Escala de Capital Intelectual (ECI) en las pequeñas y medianas empresas (pymes) de Monterrey, Nuevo León, México. La muestra estuvo constituida por 233 directivos de Pymes de Monterrey. Se validó un instrumento con 16 declaraciones para medir la variable capital intelectual en las pymes. Se realizó un análisis factorial exploratorio usando dos métodos, el de componentes principales y modelo de ecuaciones estructurales. Al realizar el análisis exploratorio del constructo se observó que los ítems se agruparon en los tres factores (capital humano, capital estructural y capital relacional) propuestos por diversos autores. Al realizar la validez del constructo usando modelos de ecuaciones estructurales se observó que todos los criterios seleccionados (X2, p, X2/gl, CFI, GFI, NFI, RMSEA) se cumplieron, obteniéndose una alta confiabilidad de la escala.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This investigation had the purpose of doing the exploratory analysis of the intellectual capital (IC) construct and the reliability in small and medium enterprises (SME´s) of Monterrey, Nuevo León, México. The sample used consisted of 233 SME&#8217;s managers from Monterrey. A questioner with 16 statements was validated to measure IC in the SME&#8217;s. The factorial analysis was made with two methods the principal components and structural equation modelling. It was observed that in the factorial analysis three factors got together (human capital, structural capital and relational capital) that were proposed by many authors. In the confirmatory analysis of the IC through structural equations, shows that all the criteria (X2, p, X2/gl, CFI, GFI, NFI, RMSEA) have a good fit.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[M12]]></kwd>
<kwd lng="es"><![CDATA[O10]]></kwd>
<kwd lng="es"><![CDATA[O15]]></kwd>
<kwd lng="es"><![CDATA[Capital intelectual]]></kwd>
<kwd lng="es"><![CDATA[Capital humano]]></kwd>
<kwd lng="es"><![CDATA[Capital estructura]]></kwd>
<kwd lng="es"><![CDATA[Capital relacional]]></kwd>
<kwd lng="en"><![CDATA[M12]]></kwd>
<kwd lng="en"><![CDATA[O10]]></kwd>
<kwd lng="en"><![CDATA[O15]]></kwd>
<kwd lng="en"><![CDATA[Intellectual capital]]></kwd>
<kwd lng="en"><![CDATA[Human capital]]></kwd>
<kwd lng="en"><![CDATA[Structure capital]]></kwd>
<kwd lng="en"><![CDATA[Relational capital]]></kwd>
</kwd-group>
</article-meta>
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