<?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>2448-6388</journal-id>
<journal-title><![CDATA[Trascender, contabilidad y gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Trascender contab. gest.]]></abbrev-journal-title>
<issn>2448-6388</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Sonora, División de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-63882024000200100</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v9i26.260</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Relación del Capital intelectual con el capital humano, estructural y relacional]]></article-title>
<article-title xml:lang="en"><![CDATA[Relationship of intellectual capital with human, structural and relational capital]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Navarro González]]></surname>
<given-names><![CDATA[Alejandro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Medina Jiménez]]></surname>
<given-names><![CDATA[Armando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de San Luis Potosí Facultad del Hábitat ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de San Luis Potosí Centro de Investigación de Estudio de Posgrado Facultad de Contaduría y Administración]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2024</year>
</pub-date>
<volume>9</volume>
<numero>26</numero>
<fpage>100</fpage>
<lpage>127</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882024000200100&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882024000200100&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882024000200100&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo del artículo es la revisión teórica literaria de múltiples autores centrada en el capital intelectual (CI) y los tres capitales que lo conforman, capital humano (CH), estructural (CE) y relacional (CR), para conocer las relaciones, tendencias, diversificación y ponderaciones que presentan los estudios entre el CI y sus componentes por parte de los autores, con el fin de saber cómo impactan en la creación y desarrollo del conocimiento; para lo cual, se examinó de manera exhaustiva la literatura en un periodo entre 1997 a 2023 considerando una población de 95 autores. Se resalta la importancia del CI como ente principal de la acción y relación existente con sus componentes en la creación de conocimiento, siendo responsable del desarrollo y crecimiento de las empresas; se destaca la importancia del CH como eje unificador, realizador y vinculador en la creación del conocimiento y como núcleo activo que impacta en el CI, haciendo la conexión del CE y CR con el CI; enfatizando que los CE y CR no evolucionan sin la participación del CH. Se distingue que el CE es el integrante estático - dinámico y el CR como abastecedor de energía en las relaciones internas y externas de las empresas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective of the article is the theoretical literary review of multiple authors focused on intellectual capital (IC) and the three capitals that comprise it, human capital (HC), structural (SC) and relational (RC), to know the relationships, trends, diversification and weightings that the studies present between the IC and its components by the authors, in order to know how they impact the creation and development of knowledge; for which, the literature was exhaustively examined in a period between 1997 and 2023 considering a population of 95 authors. The importance of the IC is highlighted as the main entity of the action and relationship existing with its components in the creation of knowledge, being responsible for the development and growth of companies; the importance of the HC is highlighted as a unifying, performing and linking axis in the creation of knowledge and as an active core that impacts the IC, making the connection of the SC and RC with the IC; emphasizing that the SC and RC do not evolve without the participation of the HC. It is noted that the EC is the static-dynamic component and the RC as the energy supplier in the internal and external relationships of companies.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[capital intelectual]]></kwd>
<kwd lng="es"><![CDATA[capital humano]]></kwd>
<kwd lng="es"><![CDATA[capital estructural]]></kwd>
<kwd lng="en"><![CDATA[intellectual capital]]></kwd>
<kwd lng="en"><![CDATA[human capital]]></kwd>
<kwd lng="en"><![CDATA[structural capital]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Abu Hasan]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Omar]]></surname>
<given-names><![CDATA[N. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Zainuddin]]></surname>
<given-names><![CDATA[M. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Mukhtar]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The interaction effects of knowledge transfer on knowledge assets and innovative performance relationship]]></article-title>
<source><![CDATA[Malaysian Journal of Society and Space]]></source>
<year>2020</year>
<volume>16</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>69-86</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Acar]]></surname>
<given-names><![CDATA[Ö. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Tunca]]></surname>
<given-names><![CDATA[M. Z.]]></given-names>
</name>
<name>
<surname><![CDATA[&#304;PÇ&#304;O&#286;LU]]></surname>
<given-names><![CDATA[&#304;]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Aconceptual study on classification, measurement and dimensions of intellectual capital]]></article-title>
<source><![CDATA[Journal of Economics and Administrative Sciences Faculty]]></source>
<year>2021</year>
<volume>9</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>700-16</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aichouche]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Chergui]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Brika]]></surname>
<given-names><![CDATA[S. K. M.]]></given-names>
</name>
<name>
<surname><![CDATA[El Mezher]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Musa]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Laamari]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Exploring the relationship between organizational culture types and knowledge management processes: A meta-analysis path analysis]]></article-title>
<source><![CDATA[Frontiers in Psychology]]></source>
<year>2022</year>
<volume>13</volume>
<page-range>1-12</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alan]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Köker]]></surname>
<given-names><![CDATA[A. R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Structural social capital studies in management and organization literature: A bibliometric network study]]></article-title>
<source><![CDATA[Central European Management Journal]]></source>
<year>2021</year>
<volume>29</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>2-31</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ali]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Hussin]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Haddad]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Al-Araj]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Abed]]></surname>
<given-names><![CDATA[I.A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital and innovation performance: systematic literature review]]></article-title>
<source><![CDATA[Risks]]></source>
<year>2021</year>
<volume>9</volume>
<numero>9</numero>
<issue>9</issue>
<page-range>1-19</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aljuboori]]></surname>
<given-names><![CDATA[Z. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Singh]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Haddad]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Al-Ramahi]]></surname>
<given-names><![CDATA[N. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Ali]]></surname>
<given-names><![CDATA[M. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital and firm performance correlation: The mediation role of innovation capability in Malaysian manufacturing SMEs perspective]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2022</year>
<volume>14</volume>
<numero>1</numero>
<issue>1</issue>
<publisher-loc><![CDATA[Switzerland ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Al-Khoury]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Hussein]]></surname>
<given-names><![CDATA[S. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Abdulwhab]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Aljuboori]]></surname>
<given-names><![CDATA[Z. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Haddad]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Ali]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Abed]]></surname>
<given-names><![CDATA[I. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Flayyih]]></surname>
<given-names><![CDATA[H. H]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital history and trends: A bibliometric analysis using Scopus database]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2022</year>
<volume>14</volume>
<numero>18</numero>
<issue>18</issue>
<publisher-loc><![CDATA[Switzerland ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Arango Serna]]></surname>
<given-names><![CDATA[M. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Molina Parra]]></surname>
<given-names><![CDATA[P. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Zapata Cortés]]></surname>
<given-names><![CDATA[J. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Revisión de metodologías para la valoración del capital intelectual organizacional]]></article-title>
<source><![CDATA[Revista Virtual Universidad Católica de Chile]]></source>
<year>2010</year>
<volume>31</volume>
<page-range>105-30</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Asiaei]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Jusoh]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Bontis]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital and performance measurement systems in Iran]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2018</year>
<volume>19</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>294-320</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bakhsha]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Afrazeh]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Esfahanipour]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Identifying the variables of intellectual capital and its dimensions with the approach of structural equations in the educational technology of Iran]]></article-title>
<source><![CDATA[Eurasia Journal of Mathematics, Science and Technology Education]]></source>
<year>2018</year>
<volume>14</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>1663-82</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bedenko]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Maltseva]]></surname>
<given-names><![CDATA[A.A.]]></given-names>
</name>
<name>
<surname><![CDATA[Veselov]]></surname>
<given-names><![CDATA[I.N.]]></given-names>
</name>
<name>
<surname><![CDATA[Lebedev]]></surname>
<given-names><![CDATA[K.V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluation of universities&#8217; intellectual capital influence on the intellectual capital of the regions of their location]]></article-title>
<source><![CDATA[Amazonia Investiga]]></source>
<year>2019</year>
<volume>8</volume>
<numero>18</numero>
<issue>18</issue>
<page-range>210-30</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bellucci]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Marzi]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Orlando]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Ciampi]]></surname>
<given-names><![CDATA[F]]></given-names>
</name>
</person-group>
<source><![CDATA[Journal of intellectual capital: a review of emerging themes and future trends]]></source>
<year>2020</year>
<page-range>1-24</page-range><publisher-name><![CDATA[Universita Degil Studi de Trieste]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bhattacharjee]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Akter]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital efficiency and firm performance: evidence from an emerging knowledge-economy]]></article-title>
<source><![CDATA[Int. J. Learning and Intellectual Capital]]></source>
<year>2022</year>
<volume>19</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bontis]]></surname>
<given-names><![CDATA[N]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Assessing knowledge assets: A review of the models used to measure intellectual capital]]></article-title>
<source><![CDATA[International Journal of Management Reviews]]></source>
<year>2001</year>
<volume>3</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>41-60</page-range><publisher-name><![CDATA[Blackwell Publishing Ltd]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bowen]]></surname>
<given-names><![CDATA[D. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Siehl]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The future of human resource management: March and Simon (1958) revisited]]></article-title>
<source><![CDATA[Human Resource Management]]></source>
<year>1997</year>
<volume>36</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>57-63</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Braunerhjelm]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Lappi]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Employees&#8217; entrepreneurial human capital and firm performance]]></article-title>
<source><![CDATA[Research Policy]]></source>
<year>2023</year>
<volume>52</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1-17</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bueno C]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodríguez J]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Salmador S]]></surname>
<given-names><![CDATA[M. P]]></given-names>
</name>
</person-group>
<source><![CDATA[Experiencias en medición del capital intelectual en España: El modelo intelect]]></source>
<year>1999</year>
<page-range>1-26</page-range><publisher-name><![CDATA[Instituto Universitario Euroforum Escorial]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Byun]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Frake]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Agarwal]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Leveraging who you know by what you know: Specialization and returns to relational capital]]></article-title>
<source><![CDATA[Strategic Management Journal]]></source>
<year>2018</year>
<volume>39</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>1803-33</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cenciarelli]]></surname>
<given-names><![CDATA[V. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Greco]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Allegrini]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does intellectual capital help predict bankruptcy?]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2018</year>
<volume>19</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>321-37</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chiavenato]]></surname>
<given-names><![CDATA[I]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Administración de recursos humanos]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Chueco]]></surname>
<given-names><![CDATA[Martín]]></given-names>
</name>
</person-group>
<source><![CDATA[Administración de recursos humanos. Capital humano de las organizaciones]]></source>
<year>2019</year>
<edition>910th</edition>
<page-range>1-422</page-range><publisher-name><![CDATA[Mc Graw Hill Editores S.A]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chiavenato]]></surname>
<given-names><![CDATA[I]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gestión del talento humano]]></article-title>
<source><![CDATA[Gestión del talento humano]]></source>
<year>2020</year>
<edition>5th ed</edition>
<page-range>1-420</page-range><publisher-name><![CDATA[Mc Graw Hill Education]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Curado]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Henriques]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Bontis]]></surname>
<given-names><![CDATA[N]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital disclosure payback]]></article-title>
<source><![CDATA[Management Decision]]></source>
<year>2011</year>
<volume>49</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>1080-98</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dabi&#263;]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Vla&#269;i&#263;]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Scuotto]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Warkentin]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Two decades of the Journal of intellectual capital: a bibliometric overview and an agenda for future research]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2020</year>
<volume>22</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>458-77</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dalfovo]]></surname>
<given-names><![CDATA[M. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Rutzen]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Machado]]></surname>
<given-names><![CDATA[M. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Gonçalves]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Recursos para vantagem competitiva sustentável no segmento da construção civil]]></article-title>
<source><![CDATA[Revista FSA]]></source>
<year>2016</year>
<volume>13</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>3-25</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Oscar]]></surname>
<given-names><![CDATA[Dalfovo]]></given-names>
</name>
<name>
<surname><![CDATA[Dilson]]></surname>
<given-names><![CDATA[Dias]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Human capital management: Comparison in the location of softwares of human capital management among the countries Brazil, Argentina and Mexico]]></article-title>
<source><![CDATA[Revista Brasileña de Gestao de Negocios]]></source>
<year>2009</year>
<page-range>333-50</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Demirkan]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Srinivasan]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Nand]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Innovation in Smes: the role of employee training in German Smes]]></article-title>
<source><![CDATA[Journal of Small Business and Enterprise Development]]></source>
<year>2022</year>
<volume>29</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>421-40</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Do]]></surname>
<given-names><![CDATA[M. H.]]></given-names>
</name>
<name>
<surname><![CDATA[Thanh Tam]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Kim-Duc]]></surname>
<given-names><![CDATA[N]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Investigating intellectual capital: The role of intellectual property rights reform]]></article-title>
<source><![CDATA[Cogent Economics and Finance]]></source>
<year>2022</year>
<volume>10</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-20</page-range></nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Endiana]]></surname>
<given-names><![CDATA[I. D. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Suryandari]]></surname>
<given-names><![CDATA[N. N. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ardianti]]></surname>
<given-names><![CDATA[P.N. H]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Green intellectual capital on performance based on competitive advantage of SMEs]]></article-title>
<source><![CDATA[Quality]]></source>
<year>2023</year>
<volume>24</volume>
<numero>194</numero>
<issue>194</issue>
<page-range>29-34</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Engku Md Azmi]]></surname>
<given-names><![CDATA[E. A. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Small medium enterprises (SMEs) business owner&#8217;s wellbeing and business growth in Malaysia]]></article-title>
<source><![CDATA[Malaysian Journal of Society and Space]]></source>
<year>2020</year>
<volume>16</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>296-310</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Evans James]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
<name>
<surname><![CDATA[Lindsay William]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
<name>
<surname><![CDATA[Evans]]></surname>
<given-names><![CDATA[JR]]></given-names>
</name>
<name>
<surname><![CDATA[Lindsay]]></surname>
<given-names><![CDATA[WM]]></given-names>
</name>
<name>
<surname><![CDATA[Garay Castro]]></surname>
<given-names><![CDATA[Claudia]]></given-names>
</name>
</person-group>
<source><![CDATA[Administración y control de la calidad]]></source>
<year>2015</year>
<edition>9th ed</edition>
<page-range>1-691</page-range><publisher-name><![CDATA[CENGAGE Learning]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fazlagi&#263;]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Szczepankiewicz]]></surname>
<given-names><![CDATA[E. I]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital statement model for counties in Poland]]></article-title>
<source><![CDATA[Amfiteatru Economic]]></source>
<year>2018</year>
<volume>20</volume>
<numero>49</numero>
<issue>49</issue>
<page-range>732-53</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fernández J]]></surname>
<given-names><![CDATA[CA]]></given-names>
</name>
<name>
<surname><![CDATA[Silva A]]></surname>
<given-names><![CDATA[F.C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Human capital as a mediating factor of structural capital and value addition]]></article-title>
<source><![CDATA[International Journal of Knowledge Management]]></source>
<year>2022</year>
<volume>18</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-13</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[García-Villaverde]]></surname>
<given-names><![CDATA[P. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Parra-Requena]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Molina- Morales]]></surname>
<given-names><![CDATA[F. X]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Structural social capital and knowledge acquisition: Implications of cluster membership]]></article-title>
<source><![CDATA[Entrepreneurship &amp; Regional Development]]></source>
<year>2018</year>
<volume>30</volume>
<numero>5-6</numero>
<issue>5-6</issue>
<page-range>530-61</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gareth]]></surname>
<given-names><![CDATA[J. R.]]></given-names>
</name>
<name>
<surname><![CDATA[George]]></surname>
<given-names><![CDATA[J. M]]></given-names>
</name>
<name>
<surname><![CDATA[Toledo]]></surname>
<given-names><![CDATA[C. M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Administración contemporánea]]></source>
<year>2014</year>
<edition>8th ed</edition>
<page-range>400-40</page-range><publisher-name><![CDATA[Mc Graw Hill Education]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ghi]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Thu]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Huan]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Trung]]></surname>
<given-names><![CDATA[N]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Human capital, digital transformation, and firm performance of startups in Vietnam]]></article-title>
<source><![CDATA[Sciendo Management]]></source>
<year>2022</year>
<volume>26</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-18</page-range></nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez-Bayona]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Londoño-Montoya]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Mora- González]]></surname>
<given-names><![CDATA[B]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Modelos de capital intelectual a nivel empresarial y su aporte en la creación de valor]]></article-title>
<source><![CDATA[Revista CEA]]></source>
<year>2020</year>
<volume>6</volume>
<numero>11</numero>
<issue>11</issue>
<page-range>165-84</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hatamizadeh]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Ahmadi]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Vameghi]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Hosseini]]></surname>
<given-names><![CDATA[M. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital in rehabilitation organizations: Concept clarification]]></article-title>
<source><![CDATA[Journal of Health Research]]></source>
<year>2020</year>
<volume>34</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>195-207</page-range></nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Don]]></surname>
<given-names><![CDATA[Hellriegel]]></given-names>
</name>
<name>
<surname><![CDATA[Jackson]]></surname>
<given-names><![CDATA[Susan E]]></given-names>
</name>
<name>
<surname><![CDATA[Slocum]]></surname>
<given-names><![CDATA[John W]]></given-names>
</name>
<name>
<surname><![CDATA[Casapia]]></surname>
<given-names><![CDATA[Renzo]]></given-names>
</name>
</person-group>
<source><![CDATA[Administración. Un enfoque basado en competencias]]></source>
<year>2021</year>
<edition>12th ed</edition>
<page-range>376-410</page-range><publisher-name><![CDATA[CENGAGE Learning]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hussinki]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Ritala]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Vanhala]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Kianto]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital, knowledge management practices and firm performance]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2017</year>
<volume>18</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>904-22</page-range></nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Iqbal]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Kulathuramaiyer]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Khan]]></surname>
<given-names><![CDATA[A. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Abdullah]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Khan]]></surname>
<given-names><![CDATA[M. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital: A system thinking analysis in revamping the exchanging information in University- Industry research collaboration]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2022</year>
<volume>14</volume>
<numero>11</numero>
<issue>11</issue>
<publisher-loc><![CDATA[Switzerland ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jardón]]></surname>
<given-names><![CDATA[C.-M. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Silva]]></surname>
<given-names><![CDATA[A. F. C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Human Capital as a mediating factor of structural capital and value addition]]></article-title>
<source><![CDATA[International Journal of Knowledge Management]]></source>
<year>2022</year>
<volume>18</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-13</page-range></nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jardon]]></surname>
<given-names><![CDATA[Martínez-Cobas]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Leadership and Organizational Culture in the Sustainability of Subsistence Small Businesses: an Intellectual Capital Based View]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2019</year>
<volume>11</volume>
<numero>12</numero>
<issue>12</issue>
</nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jiménez S]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
<name>
<surname><![CDATA[Lema C]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
<name>
<surname><![CDATA[Larrea A]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La gestión del conocimiento organizacional basado en las perspectivas del Balanced Scorecard como factor clave para la innovación de las pymes]]></article-title>
<source><![CDATA[Organización y Dirección de Empresas]]></source>
<year>2017</year>
<volume>12</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>640-57</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kale]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Karaman]]></surname>
<given-names><![CDATA[E. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A diagnostic model for assessing the knowledge management practices of construction firms]]></article-title>
<source><![CDATA[KSCE Journal of Civil Engineering]]></source>
<year>2012</year>
<volume>16</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>526-37</page-range></nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kaliyeva]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Baisalova]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Nathan]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Managing formation of competitive human capital in project-oriented companies]]></article-title>
<source><![CDATA[Journal of Eastern European and Central Asian Research]]></source>
<year>2022</year>
<volume>9</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>992-1007</page-range></nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kotenko]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Heiets]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Yacout]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Organizational competitiveness: a systematic literature review]]></article-title>
<source><![CDATA[Marketing and Management of Innovations]]></source>
<year>2021</year>
<volume>X</volume>
<page-range>175-87</page-range></nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kucera]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Dvorakova]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Analysis of determinants influencing the level of intellectual capital disclosure: The case of FTSE 100 entities]]></article-title>
<source><![CDATA[Intangible Capital]]></source>
<year>2023</year>
<volume>19</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>296-315</page-range></nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kucharska]]></surname>
<given-names><![CDATA[W]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Leadership, culture, intellectual capital and knowledge processes for organizational innovativeness across industries: the case of Poland]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2021</year>
<volume>22</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>121-41</page-range></nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kucharska]]></surname>
<given-names><![CDATA[W]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tacit knowledge influence on intellectual capital and innovativeness in the healthcare sector: A cross-country study of Poland and the US]]></article-title>
<source><![CDATA[Journal of Business Research]]></source>
<year>2022</year>
<volume>149</volume>
<page-range>869-83</page-range></nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kuzmin]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Methodology of paradigms in organizational growth studies]]></article-title>
<source><![CDATA[Upravlenets]]></source>
<year>2019</year>
<volume>10</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>52-62</page-range></nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kuznetsova]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Tkachuk]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Obikhod]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Vlasenko]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Samborska]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Chorna]]></surname>
<given-names><![CDATA[L]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Human capital development in a creative economy]]></article-title>
<source><![CDATA[Revista Amazonia Investiga]]></source>
<year>2022</year>
<volume>11</volume>
<numero>54</numero>
<issue>54</issue>
<page-range>349-56</page-range></nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Li]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Song]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Wang]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Li]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital, knowledge sharing, and innovation performance: Evidence from the Chinese construction industry]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2019</year>
<volume>11</volume>
<numero>9</numero>
<issue>9</issue>
<publisher-name><![CDATA[Switzerland]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ling]]></surname>
<given-names><![CDATA[Y. H]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The influence of intellectual capital on organizational performance-knowledge management as moderator]]></article-title>
<source><![CDATA[Asia Pacific Journal of Management]]></source>
<year>2013</year>
<volume>30</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>937-64</page-range></nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Magau]]></surname>
<given-names><![CDATA[M. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Roodt]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[van Zyl]]></surname>
<given-names><![CDATA[G]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A measurement scale for assessing intellectual capital disclosure]]></article-title>
<source><![CDATA[SA Journal of Human Resource Management]]></source>
<year>2021</year>
<volume>19</volume>
<page-range>1-14</page-range></nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Matos]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Vairinhos]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Godina]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Reporting of intellectual capital management using a scoring model]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2020</year>
<volume>12</volume>
<numero>19</numero>
<issue>19</issue>
<page-range>1-19</page-range><publisher-loc><![CDATA[Switzerland ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Melano]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Servian]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Perspectivas teóricas en torno a estrategias utilizadas por las pymes]]></article-title>
<source><![CDATA[Ec-Revista de Administración y Economía]]></source>
<year>2021</year>
<volume>IV</volume>
<numero>5</numero>
<issue>5</issue>
</nlm-citation>
</ref>
<ref id="B57">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Monagas-Docasal]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El capital intelectual y la gestión del conocimiento Intellectual capital and knowledge management]]></article-title>
<source><![CDATA[Ingeniería Industrial]]></source>
<year>2012</year>
<volume>33</volume>
<page-range>142-50</page-range></nlm-citation>
</ref>
<ref id="B58">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Monteiro]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Santos]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Reis]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Sampaio]]></surname>
<given-names><![CDATA[M. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Sousa]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Martinho]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Sousa]]></surname>
<given-names><![CDATA[M. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Au- Yong-oliveira]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Employer branding applied to Smes: a pioneering model proposal for attracting and retaining talent]]></article-title>
<source><![CDATA[Information]]></source>
<year>2020</year>
<volume>11</volume>
<numero>12</numero>
<issue>12</issue>
<page-range>1-19</page-range><publisher-loc><![CDATA[Switzerland ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B59">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Muda]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Ridhuan]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Rahman]]></surname>
<given-names><![CDATA[C. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sectoral effects of intellectual capital on Malaysian SME business performance]]></article-title>
<source><![CDATA[Asia- Pacific Management Accounting Journal]]></source>
<year>2019</year>
<volume>14</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>151-75</page-range></nlm-citation>
</ref>
<ref id="B60">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Niwash]]></surname>
<given-names><![CDATA[M. N. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Cek]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Eyupoglu]]></surname>
<given-names><![CDATA[S. Z]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital and competitive advantage and the mediation effect of innovation quality and speed, and business intelligence]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2022</year>
<volume>14</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>1-21</page-range><publisher-loc><![CDATA[Switzerland ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B61">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Novas]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Alves]]></surname>
<given-names><![CDATA[M. do C. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Sousa]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The role of management accounting systems in the development of intellectual capital]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2017</year>
<volume>18</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>286-315</page-range></nlm-citation>
</ref>
<ref id="B62">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Oliveira]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Curado]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Balle]]></surname>
<given-names><![CDATA[A. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Kianto]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Knowledge sharing, intellectual capital and organizational results in SMES: are they related?]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2020</year>
<volume>21</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>893-911</page-range></nlm-citation>
</ref>
<ref id="B63">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pardo-Cueva]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Dávila]]></surname>
<given-names><![CDATA[G. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Chamba-Rueda]]></surname>
<given-names><![CDATA[L. M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Discovering the role of intellectual capital in Latin America: Insights from Ecuador]]></article-title>
<source><![CDATA[Entrepreneurship and Sustainability Issues]]></source>
<year>2020</year>
<volume>8</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1006-26</page-range></nlm-citation>
</ref>
<ref id="B64">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pedraza Melo]]></surname>
<given-names><![CDATA[N. A.]]></given-names>
</name>
<name>
<surname><![CDATA[De la Gala Velásquez]]></surname>
<given-names><![CDATA[B]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The mediating role of structural capital in the relationship between human capital and performance in the public administrations of Mexico and Peru]]></article-title>
<source><![CDATA[Estudios Gerenciales]]></source>
<year>2022</year>
<volume>38</volume>
<numero>164</numero>
<issue>164</issue>
<page-range>320-33</page-range></nlm-citation>
</ref>
<ref id="B65">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Porancea-Raulea]]></surname>
<given-names><![CDATA[Andreea]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[How intellectual capital is made?]]></article-title>
<source><![CDATA[Studies in Business and Economics]]></source>
<year>2021</year>
<volume>16</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>136-46</page-range></nlm-citation>
</ref>
<ref id="B66">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quintero]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[María]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Pertuz]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Palma]]></surname>
<given-names><![CDATA[H]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Capital intelectual en la creación del conocimiento: Hacia el mejoramiento de la calidad académica]]></article-title>
<source><![CDATA[Revista de Ciencias Sociales (Ve)]]></source>
<year>2020</year>
<volume>26</volume>
<page-range>301-11</page-range></nlm-citation>
</ref>
<ref id="B67">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ramadan]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Pasha Safavi]]></surname>
<given-names><![CDATA[H]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impact of strategic management practices on organizational performance: Empirical studies of selected firms in Libya short running title: Libyan organizational performance based on strategic management practices]]></article-title>
<source><![CDATA[Business Administration Department, Cyprus International University TRNC]]></source>
<year>2022</year>
<page-range>1-17</page-range></nlm-citation>
</ref>
<ref id="B68">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Robbins Stephen]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Judge Timothy]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
<name>
<surname><![CDATA[Domínguez Chávez]]></surname>
<given-names><![CDATA[Guillermo]]></given-names>
</name>
</person-group>
<source><![CDATA[Comportamiento organizacional]]></source>
<year>2013</year>
<edition>10th ed</edition>
<publisher-name><![CDATA[Pearson Education]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B69">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Salimi]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Della Torre]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Pay incentives, human capital and firm innovation in smaller firms]]></article-title>
<source><![CDATA[International Small Business Journal: Researching Entrepreneurship]]></source>
<year>2022</year>
<volume>40</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>507-30</page-range></nlm-citation>
</ref>
<ref id="B70">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Scantamburlo]]></surname>
<given-names><![CDATA[V. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Delgado]]></surname>
<given-names><![CDATA[D. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Cavalheiro]]></surname>
<given-names><![CDATA[R. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Kremer]]></surname>
<given-names><![CDATA[A. M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Elementos formadores do capital intelectual no contexto das pequenas e médias empresas]]></article-title>
<source><![CDATA[Navus - Revista de Gestão e Tecnologia]]></source>
<year>2019</year>
<volume>9</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>61-75</page-range></nlm-citation>
</ref>
<ref id="B71">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Schislyaeva]]></surname>
<given-names><![CDATA[E. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Krasovskaya]]></surname>
<given-names><![CDATA[I. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Plis]]></surname>
<given-names><![CDATA[K. S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Post COVID green intellectual capital management with the mediation of organizational learning capability]]></article-title>
<source><![CDATA[Frontiers in Energy Research]]></source>
<year>2022</year>
<volume>10</volume>
<page-range>1-12</page-range></nlm-citation>
</ref>
<ref id="B72">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sierotowicz]]></surname>
<given-names><![CDATA[T]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sources of intellectual capital acquisition]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2022</year>
<volume>14</volume>
<numero>18</numero>
<issue>18</issue>
<page-range>1-21</page-range><publisher-loc><![CDATA[Switzerland ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B73">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Simon Nobre]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Tobias]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Walker]]></surname>
<given-names><![CDATA[D. S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Uma Visão da empresa baseada em habilidades: Contextos estratégicos e contingenciais an ability-based view of the organization: Strategic and contingent contexts]]></article-title>
<source><![CDATA[RAC, Curitiba]]></source>
<year>2011</year>
<volume>15</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>413-32</page-range></nlm-citation>
</ref>
<ref id="B74">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Singla]]></surname>
<given-names><![CDATA[H. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Shrivas]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Sharma]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Identification of knowledge assets in construction projects and their impact on project performance]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2022</year>
<volume>23</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>558-87</page-range></nlm-citation>
</ref>
<ref id="B75">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Suliman]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Qammaz]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Almaian]]></surname>
<given-names><![CDATA[R. Y]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Assessment of risk awareness in medium-sized and large construction organizations in Kuwait]]></article-title>
<source><![CDATA[Journal of Engineering Research]]></source>
<year>2021</year>
<volume>9</volume>
<numero>3B</numero>
<issue>3B</issue>
<page-range>43-55</page-range></nlm-citation>
</ref>
<ref id="B76">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ticha]]></surname>
<given-names><![CDATA[I]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital reporting]]></article-title>
<source><![CDATA[Agric. Econ. - CZECH]]></source>
<year>2008</year>
<volume>54</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>57-62</page-range></nlm-citation>
</ref>
<ref id="B77">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tran]]></surname>
<given-names><![CDATA[N. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Vo]]></surname>
<given-names><![CDATA[D. H]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Human capital efficiency and firm performance across sectors in an emerging market]]></article-title>
<source><![CDATA[Cogent Business and Management]]></source>
<year>2020</year>
<volume>7</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-15</page-range></nlm-citation>
</ref>
<ref id="B78">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tran]]></surname>
<given-names><![CDATA[T. P. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Van Nguyen]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Nguyen]]></surname>
<given-names><![CDATA[Q. L. H. T. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Tran]]></surname>
<given-names><![CDATA[N. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Vo]]></surname>
<given-names><![CDATA[D. H]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does national intellectual capital matter for shadow economy in the Southeast Asian countries?]]></article-title>
<source><![CDATA[PLoS ONE]]></source>
<year>2022</year>
<volume>17</volume>
<numero>5 May</numero>
<issue>5 May</issue>
</nlm-citation>
</ref>
<ref id="B79">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tuncdogan]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Dogan]]></surname>
<given-names><![CDATA[I. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Barca]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The size of the fight in the dog: The role of teams&#8217; active human capital resources within the human capital-task performance relationship]]></article-title>
<source><![CDATA[Strategic Organization]]></source>
<year>2023</year>
<volume>21</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>380-99</page-range></nlm-citation>
</ref>
<ref id="B80">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Urban]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Joubert]]></surname>
<given-names><![CDATA[G. C. D. S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Multidimensional and comparative study on intellectual capital and organisational performance]]></article-title>
<source><![CDATA[Journal of Business Economics and Management]]></source>
<year>2017</year>
<volume>18</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>84-99</page-range></nlm-citation>
</ref>
<ref id="B81">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Urbanski]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Company global competitive strategy and employee&#8217;s awareness]]></article-title>
<source><![CDATA[Marketing and Management of Innovations]]></source>
<year>2021</year>
<volume>5</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>49-64</page-range></nlm-citation>
</ref>
<ref id="B82">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Uziene]]></surname>
<given-names><![CDATA[L]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Model of organization&#8217;s intellectual capital measurement]]></article-title>
<source><![CDATA[Inzinerine Ekonomika- Engineering Economics]]></source>
<year>2010</year>
<volume>21</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>151-9</page-range></nlm-citation>
</ref>
<ref id="B83">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vale]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Miranda]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Azevedo]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Tavares]]></surname>
<given-names><![CDATA[M. C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The impact of sustainable intellectual capital on sustainable performance: A case study]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2022</year>
<volume>14</volume>
<numero>8</numero>
<issue>8</issue>
<publisher-loc><![CDATA[Switzerland ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B84">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vale José Antonio Fernández Lopez Oliveira]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Teixeira Vale Vera]]></surname>
<given-names><![CDATA[Cristina Fontes.]]></given-names>
</name>
<name>
<surname><![CDATA[Lopes Vánia]]></surname>
<given-names><![CDATA[Sofia Castro]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital efficiency and financial performance in the hotel sector]]></article-title>
<source><![CDATA[Int. J. Learning and Intellectual Capital]]></source>
<year>2022</year>
<volume>Vol. 19</volume>
<numero>Issue 1</numero>
<issue>Issue 1</issue>
</nlm-citation>
</ref>
<ref id="B85">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Velasco]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Espinoza]]></surname>
<given-names><![CDATA[J. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Method for the management of intellectual capital in research centers]]></article-title>
<source><![CDATA[GECONTEC: Revista Internacional de Gestión Del Conocimiento y La Tecnología]]></source>
<year>2017</year>
<volume>5</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>41-60</page-range></nlm-citation>
</ref>
<ref id="B86">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wang]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Tsai]]></surname>
<given-names><![CDATA[C. H.]]></given-names>
</name>
<name>
<surname><![CDATA[Lin]]></surname>
<given-names><![CDATA[D. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Enkhbuyant]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Cai]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Effects of human, relational, and psychological capitals on new venture performance]]></article-title>
<source><![CDATA[Frontiers in Psychology]]></source>
<year>2019</year>
<volume>10</volume>
<numero>1071</numero>
<issue>1071</issue>
</nlm-citation>
</ref>
<ref id="B87">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wang]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Dai]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Ding]]></surname>
<given-names><![CDATA[Y]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Internal Control and SMEs&#8217; Sustainable Growth: The Moderating Role of Multiple Large Shareholders]]></article-title>
<source><![CDATA[Journal of Risk and Financial Management]]></source>
<year>2019</year>
<volume>12</volume>
<numero>4</numero>
<issue>4</issue>
</nlm-citation>
</ref>
<ref id="B88">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Heinz]]></surname>
<given-names><![CDATA[Weihrich]]></given-names>
</name>
<name>
<surname><![CDATA[Cannice Mark]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Harold]]></surname>
<given-names><![CDATA[Koontz]]></given-names>
</name>
<name>
<surname><![CDATA[Orozco]]></surname>
<given-names><![CDATA[Celina]]></given-names>
</name>
<name>
<surname><![CDATA[Rocha]]></surname>
<given-names><![CDATA[Marcela]]></given-names>
</name>
</person-group>
<source><![CDATA[Administración. Una perspectiva global, empresarial y de innovación]]></source>
<year>2017</year>
<edition>15th ed</edition>
<page-range>1-400</page-range><publisher-name><![CDATA[MC Graw Hill Education]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B89">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wethyavivorn]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Teerajetgul]]></surname>
<given-names><![CDATA[W]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tacit Knowledge Capture in Thai Design and Consulting Firms]]></article-title>
<source><![CDATA[Journal of Construction in Developing Countries]]></source>
<year>2020</year>
<volume>25</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>45-62</page-range></nlm-citation>
</ref>
<ref id="B90">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wiig]]></surname>
<given-names><![CDATA[K. M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Integrating intellectual capital and knowledge management]]></article-title>
<source><![CDATA[Long Range Planning]]></source>
<year>1997</year>
<volume>30</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>399-405</page-range></nlm-citation>
</ref>
<ref id="B91">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wójcik]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Structural capital and its importance for the intellectual capital of an organization]]></article-title>
<source><![CDATA[E- Mentor]]></source>
<year>2021</year>
<volume>92</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>61-8</page-range></nlm-citation>
</ref>
<ref id="B92">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Yeo]]></surname>
<given-names><![CDATA[R. K]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Crossing knowledge boundaries: From team learning to knowledge teams]]></article-title>
<source><![CDATA[Small Group Research]]></source>
<year>2020</year>
<volume>51</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>700-37</page-range></nlm-citation>
</ref>
<ref id="B93">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Yu]]></surname>
<given-names><![CDATA[Q.]]></given-names>
</name>
<name>
<surname><![CDATA[Aslam]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Murad]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Jiatong]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
<name>
<surname><![CDATA[Syed]]></surname>
<given-names><![CDATA[N]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The impact of knowledge management process and intellectual capital on entrepreneurial orientation and innovation]]></article-title>
<source><![CDATA[Frontiers in Psychology]]></source>
<year>2022</year>
<volume>13</volume>
<page-range>1-19</page-range></nlm-citation>
</ref>
<ref id="B94">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zakaria]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Hanane]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Efecto del capital intelectual en la organización empresarial: Una investigación cualitativa]]></article-title>
<source><![CDATA[Revista Del Instituto Internacional de Costos]]></source>
<year>2021</year>
<volume>19</volume>
<page-range>10-36</page-range></nlm-citation>
</ref>
<ref id="B95">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zanatta]]></surname>
<given-names><![CDATA[S. S. M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La importancia del capital intelectual en las organizaciones]]></article-title>
<source><![CDATA[Ciencia Administrativa]]></source>
<year>2013</year>
<volume>Año, 1</volume>
<numero>No. 1</numero>
<issue>No. 1</issue>
<page-range>39-45</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
