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Contaduría y administración

Print version ISSN 0186-1042


FLORES LAGUNA, Omar Arodi; BASURTO GUTIERREZ, Karla Saraí  and  SANCHEZ VALDEZ, José Antonio. Validity and reliability of a scale for measuring intellectual capital in SMEs. Contad. Adm [online]. 2020, vol.65, n.4, 00008.  Epub Sep 13, 2021. ISSN 0186-1042.

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’s managers from Monterrey. A questioner with 16 statements was validated to measure IC in the SME’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.

Keywords : M12; O10; O15; Intellectual capital; Human capital; Structure capital; Relational capital.

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