Explanatory components of intellectual capital in software developing companies in Colombia
DOI:
https://doi.org/10.21501/2500-669X.2714Keywords:
Intangible assets, intellectual capital, Principal component analysis, multiple linear regressionAbstract
In recent years, Colombia has experienced an overwhelming arrival of foreign companies that specialized in the technological sector. During the last decade, there has been a great interest in the measurement, management, and valuation of intangible assets in companies, especially in Colombia, that are committed to the design and development of software; nevertheless, there has not been established a unified model that can be applied to assess and manage the intellectual capital (IC).
This research aims to identify the explanatory components of the IC on the companies that create software in Colombia. In this type of companies, the IC potential explanatory variables are identified and evaluated through a survey intended for software developers of the most relevant companies of the N Route. In here, an analysis of the essential components and a multiple linear regression is performed to establish the explicative parts of the IC in these kinds of enterprises. The IC is analyzed in three dimensions: the human capital (HC), the relational capital (RC), and the structural capital (SC); finding that the HC is defined by the academical training components, openness, investment, retaining knowledge, working experience, competences, and skills. Also, the SC is defined by the documenting components, protection and promotion of knowledge, corporate identity, and acquired technology; lastly, the RC is defined by the strategic alliance components and the recognition of the market.
Downloads
References
Alama-Salazar, E. M. (2008). Capital intelectual y resultados empresariales en las empresas de servicios profesionales de España (Tesis). Recuperado de http://eprints.ucm.es/8709/.
Benavides, L. E. (2012). Medición, valoración y determinación del impacto del capital intelectual en la generación de valor en la empresa. Tendencias.
Revista de la Facultad de Ciencias Económicas y Administrativas, 13(1), 100-115.
Berggren, E. & Nacher, T. (2001). Introducing New Products can be Hazardous to your Company: Use the Right New-Solutions Delivery Tools. Academy of Management Executive, 15(3), 92-101.
Bontis, N. (1998). Intellectual Capital: An Exploratoria Study that Develops Measures and Modelos. Management Decision, 100(1), 63-76.
Bontis, N. (1996). There's a Price on your Head: Managing Intellectual Capital Strategically. Business Quarterly, 60(1), 41-47.
Brooking, A. (1997). El capital intelectual: el principal activo de las empresas del tercer milenio. España: Grupo Planeta
Departamento de Estadística Universidad Carlos III de Madrid. (12 de febrero de 2013). Universidad Carlos III de Madrid. Recuperado de http://halweb.uc3m.es/esp/Personal/personas/jmmarin/esp/AMult/tema3am.pdf
Duarte, T., Jimenez, R. y Ruiz, M. (2007). Contabilidad del capital intelectual. Scientia et Technica, XIII(35), 339-344.
Edvinsson, L. & Malone, M. (1997). Intellectual Capital. Realizing your Company's True Value by Findings its Hidden Brainpower. New York, E.E.U.U: Harper Collins Publishers, Inc.
Edvisson, L. & Sullivan, P. (1996). Developing a Model for Managing Intellectual Capital. European Management Journal, 14(4), 356-364.
Lev, B. & Zarowin, P. (1999). The Boundaries of Financial Reporting and How to Extend them. Journal of Accounting Research, 37(2), 353-385.
Nevado-Peña, D. y López-Ruiz, V. R. (2002). Capital Intelectual. Valoración y medición. Modelos, informes, desarrollos y aplicaciones. Madrid, España: Prentice Hall.
Rodriguez-Castellanos, A., Arregui-Ayastuy, G. & García-Merino, J. D. (2007). Intangible Financial Valuation: a Method Grounded on a IC-Based Taxonomy. En Decisiones basadas en el conocimiento y en el papel social de la empresa (pp. 117-133). España: Asociación Española de Dirección y Economía de la Empresa (AEDEM).
Roos, J., Roos, G., Dragonetti, N. & Edvinsson, L. (1997). Intellectual Capital, Navigating the New Business Landscape. London, England: Macmillan Press Ltd.
Sánchez-Medina, A. J., Melián-Gonzáles, A., y Hormiga-Pérez, E. (2007). El concepto de capital intelectual y sus dimensiones. Investigaciones europeas de dirección y economía de las empresas, 13(2), 102-111.
Sveiby, K. (julio de 2002). Measuring Intangible and Intellectual Capital: An Emerging First Standard. Communications and Network, 9(1). Recuperado de www.sveiby.com/IntangibleRevenues.html.
Sveiby, K. (enero de 2001). Methods for Measuring Intangible Assets. Recuperado de http://www.sveiby.com/files/pdf/intangiblemethods.pdf
Skandia Insurance Company (1995-2000). Visualizing Intellectual Capital in Skandia: Supplemetst to Skandia Annual Reports 1994-2000. Stockholm, Sweden: Skandia Insurance Company.
Terrádez-Gurrea, M. (17 de 03 de 2016). Análisis de conglomerados. Recuperado de https://www.uoc.edu/in3/emath/docs/Cluster.pdf
Downloads
Published
How to Cite
Issue
Section
License
PUBLICATIONS POLICY
• The author must send completed the declaration of transfer of economic rights and declaration of conflicts of interest, which will be provided by the management of the magazine. This document indicates the originality of the article, which is not published in another medium and that is not simultaneously postulated in another journal.
• The author will transfer all rights to the article to the journal Science Of Human Action.
• Once the evaluation of the article has begun, the authors agree not to withdraw it until the end of the process.
• The Science Of Human Action journal will submit the articles received for initial evaluation by the Editorial Committee, in case the Committee finds the material pertinent, it will be evaluated by two anonymous referees who will determine if it is publishable. If one referee approves and the other rejects it, a third party will be appointed.
• The address of Science Of Human Action will answer within a maximum of three (3) days about the receipt of the contribution received from the author.
• Printed items will not be received. All the proponents will have to send their writings through the e-mail of the magazine.
• Partial versions of the text will not be received, that is, those that are not structurally adjusted to the type of article.
• Once the article is sent, it is understood that the author authorizes the publication of these data.
• The reception of articles does not imply an obligation to publish them. The authors are directly responsible for the ideas, judgments and opinions expressed in the articles; in such a way that the content does not compromise the thinking of the Editorial Committee or the Institution.
• Once the article is submitted, it is understood that the author authorizes the publication of the data corresponding to the author's note.
• This is an open access journal that does not charge authors for either the editorial process or the publication. All costs of editorial production are assumed by the Luis Amigó Catholic University.
ETHICS OF PUBLICATION
• The Editorial Committee, by virtue of transparency in the processes, will ensure the academic quality of the journal.
• Causes of rejection are considered: plagiarism, adulteration, invention or falsification of content and author data, which are not original and unpublished.
• In no case, the journal's management will require the author to cite it or publish articles with conflicts of interest.
• If once the article is published: 1) the author discovers substantive errors that threaten the quality or scientificity, may request its removal or correction. 2) If a third party detects the error, it is the obligation of the author to retract immediately and proceed to the public removal or correction.
