<?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>S0186-10422025000100269</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2025.5110</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Contribution of creative and cultural capital to Mexican economic growth]]></article-title>
<article-title xml:lang="es"><![CDATA[Contribución del capital creativo y cultural al crecimiento económico de México]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Valdivia]]></surname>
<given-names><![CDATA[Marcos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Borrayo]]></surname>
<given-names><![CDATA[Rafael]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional Autónoma de México  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2025</year>
</pub-date>
<volume>70</volume>
<numero>1</numero>
<fpage>269</fpage>
<lpage>294</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422025000100269&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422025000100269&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422025000100269&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This research aims to analyze the contribution of creative intangible capital to Mexican economic growth between 1991 and 2021. The study utilizes the growth accounting methodology, specifically the Corrado-Hulten-Sichel approach (CHS, 2005), which incorporates intangible capital. The research provides estimations for investment flows and capital stocks at the national and sector industry levels, focusing on the creative and cultural industries (CCIs) that produce intangibles. The main empirical finding indicates that intangible capital in Mexico contributes to growth at a similar magnitude as labor. The inclusion of intangible capital in Mexican growth accounting appears to have a positive impact on Total Factor Productivity (PTF). Notably, CCIs capital contribution represents approximately 75% of the total intangible capital contribution, highlighting its significant role as a driver of economic growth. 1]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Esta investigación realiza un análisis de la contribución del capital creativo intangible sobre el crecimiento económico de México entre 1991 y 2021. El estudio emplea la metodología de contabilidad del crecimiento, específicamente el enfoque de Corrado-Hulten-Sichel (CHS, 2005), que incorpora el capital intangible. La investigación genera estimaciones para flujos de invesión y acervos de capital a nivel nacional y sectorial, en particular, en las industrias creativas y culturales (ICC) que producen activos intangibles. El hallazgo principal destaca que el capital intangible contribuye al crecimiento en un monto similar al factor trabajo. La inclusión del capital intangible en la contabilidad del crecimiento de México se expresa en un impacto positivo sobre la productividad total de los factores. En particular, la contribución de las ICC representa aproximadamente el 75% de la contribución total del capital intangible, destacando su papel relevante como determinante del crecimiento económico.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[E22]]></kwd>
<kwd lng="en"><![CDATA[D24]]></kwd>
<kwd lng="en"><![CDATA[Z1]]></kwd>
<kwd lng="en"><![CDATA[intangibles]]></kwd>
<kwd lng="en"><![CDATA[growth accounting]]></kwd>
<kwd lng="en"><![CDATA[total factor productivity]]></kwd>
<kwd lng="en"><![CDATA[creative industries]]></kwd>
<kwd lng="es"><![CDATA[E22]]></kwd>
<kwd lng="es"><![CDATA[D24]]></kwd>
<kwd lng="es"><![CDATA[Z1]]></kwd>
<kwd lng="es"><![CDATA[intangibles]]></kwd>
<kwd lng="es"><![CDATA[contabilidad del crecimiento]]></kwd>
<kwd lng="es"><![CDATA[productividad total de los factores]]></kwd>
<kwd lng="es"><![CDATA[industrias creativas]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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