Abstract

LANZAS DUQUE, Angela María. Model for generating value through intellectual capital in technology-based software companies. Contad. Adm [online]. 2020, vol.65, n.2, 00005.  Epub Dec 09, 2020. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2018.1897.

The objective of this research is to propose a model to identify whether intellectual capital, composed of human capital, relational capital and structural capital, has a positive impact on the value of technology-based companies dedicated to software development. To define the model, we studied and analyzed the theory of intellectual capital and value generation, as the elements that compose it and the interrelation between them. To obtain the empirical information of the research, an online survey was used as instrument in order to construct the survey and define the indicators of the model, elements of different intangible valuation models were taken into account, which were adapted considering the characteristics of the companies under study. To test the hypotheses, to identify the relationship between the variables and to validate the proposed model, multivariate statistical analysis was used, using the Structural Equation Modeling (SEM) technique, considering in the different analyzes the statistical and practical significance.

Keywords : D23; L86; G12; C39; C51; Intellectual capital; Technology-based companies; Value generation; Structural equation models.