ACERCAMIENTO EPISTEMOLÓGICO AL CAPITAL INTELECTUAL COMO HERRAMIENTA DE GESTIÓN EMPRESARIAL

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ID: 108741
2018
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Abstract
Resumen El estudio del Capital intelectual de las organizaciones se ha intensificado en las últimas décadas. El siglo XXI con sus particularidades y tendencias ha puesto de manifiesto la necesidad de considerar la gestión de los activos intangibles como un factor imprescindible para el desarrollo sostenible. Sin embargo, no existe un claro consenso en la generación de nuevos conocimientos relacionados con este fenómeno. La investigación y la gestión efectiva del Capital intelectual dependen de su correcta comprensión y para ello es necesario profundizar en la epistemología de este concepto. El presente trabajo tiene como objetivo mostrar las principales regularidades epistemológicas de la gestión del Capital intelectual en las empresas. Palabras claves: Gestión empresarial, Impacto social empresarial, Desarrollo sostenible, Intangibles. Abstract The study of the Intellectual Capital has been intensified during the last decades. The 21th century, with its particularities and trends, has exposed the need of considering the Intellectual  Capital as an essential factor for sustainable development. However, it does not exist a clear consensus about the conceptualization and the generation of new knowledge related with this topic. The investigation and the effective management of the Intellectual Capital depend on its correct understanding and for this it is necessary to deep into the epistemology of this concept. The present project is aimed at evidencing the principal epistemological regularities of the Intellectual Capital in the enterprises.  Key words: Business Management, Corporate Social Impact, Sustainable Development, Intangibles.    
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Vaca2018revistaACERCAMIENTO Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Richard Wilson Añez Vaca;Francisco Borrás Atiénzar;
Journal Revista Cubana de Administración Pública y Empresarial
Year 2018
DOI
52
URL
https://apye.esceg.cu/index.php/apye/article/view/52
Keywords
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