Resumen

GONZALEZ DIAZ, David; BALDERAS HUERTA, María Edith  y  LOPEZ GAMA, Héctor. Intellectual capital of a higher education institution: Perception of teachers. Trascender contab. gest. [online]. 2023, vol.8, n.24, pp.26-46.  Epub 23-Jun-2024. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v8i24.222.

In study analyzes and reflects on the management of intellectual capital and the leading role in organizational competitiveness. A series of contributions are presented, in which perspectives on the analysis, measurement and implementation of intellectual capital models in organizational contexts are shared. The objective is to determine the components of intellectual capital in a Higher Education Institutions (HEI) in order to measure and value the intangible resources it possesses. The study adheres to the quantitative, descriptive, correlational, and cross-sectional method. For the purposes of this study, the unit of analysis was made up of 102 teachers, with the participation of 80%, to whom an instrument was applied to evaluate intellectual capital. The measurement was carried out under a five-point Likert scale and made up of three dimensions, human capital, structural capital and relational capital. For the analysis of the results, statistical averages and bivariate analysis tests were established, which allowed us to analyze the teacher's perception of the components of intellectual capital. It was possible to show the relationship that exists between its dimensions.

Palabras llave : Intellectual Capital; Human Capital; Structural Capital; Relational Capital.