Abstract

MACIAS-LINARES, Blanca Rosío; ABREGO-ALMAZAN, Demian  and  CRUZ-MALDONADO, Juan Carlos De la. Influence of Intellectual Capital and Information Technologies on the business performance of SMEs in the downtown of Tamaulipas. RIDE. Rev. Iberoam. Investig. Desarro. Educ [online]. 2024, vol.14, n.28, e620.  Epub June 26, 2024. ISSN 2007-7467.  https://doi.org/10.23913/ride.v14i28.1809.

The objective of this study was to empirically demonstrate the influence of perceived control of information technology on its usage capacity, along with the impact of intellectual capital on business performance, aiming to address the issue of high business mortality. To achieve this, 108 questionnaires were administrated to accountants, owners, and managers of SMEs in the central zone of Tamaulipas, Mexico. Data analysis was conducted using the partial least squares structural equations technique (PLS-SEM). The findings of this study confirmed that intellectual capital has a positive effect on business performance, with human capital making the most significant contribution through the skills and experience of employees. Additionally, the study identified a high perceived ability of employees to use technologies, particularly in terms of internet and information systems. However, it was observed that this self-efficacy is not fully utilized due to the low implementation of IT in the analyzed SMEs.

Keywords : Performance; intellectual capital; use of information technologies.