文章基本信息

标题：Medición del capital intelectual en el sector bancario: Aplicación de los modelos Skandia y VAIC
本地全文：下载
作者：María Luisa Saavedra García ; María Elena Camarena Adame
期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2017
卷号：27
期号：66
页码：75-89
语种：Spanish
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：Intellectual capital is recognized as a strategic corporate asset, capable of generating sustainable competitive advantages and a superior financial performance. It is characterized by being the main source of value creation. In the new economy, business logic is based on achieving longterm growth and value creation. However, traditional indicators do not provide information on whether an organization really creates value and to what extent it represents more than the invested resources. The goal of this work is to evaluate and compare the three dimensions of intellectual capital applying the Skandia and VAIC models, in order to identify the added value and the efficiency of each dimension in a company of the banking sector. The study is carried out with financial and non-financial information of a company in the banking sector for the period 2011-2015. Skandia and VAIC application reveal that the company tends to place a different emphasis on each dimension of intellectual capital to generate corporate value, while the capacity for value creation is heavily influenced by human capital. The results also show that physical capital efficiency is the least significant variable in the creation of value, while human capital efficiency is of paramount importance to improve the productivity of the company. Both models complement each other: Skandia determines the monetary value of intellectual capital and VAIC measures its efficiency.
关键词：Intellectual capital;value creation;banking sector;Skandia and VAIC;creación de valor;sector bancario;capital intelectual;Skandia y VAIC