Resumen

HERRERA FRANCO, Laura Verónica; RAMIREZ HERNANDEZ, Patricia  y  MAY MORA, Graciela. Artistic organizations in Mexico: Model and indicators of intellectual capital. Contad. Adm [online]. 2012, vol.57, n.3, pp.259-275. ISSN 0186-1042.

To reason about intangible assets or intellectual assets is essential for any organization; this paper proposes a model and indicators, appraising them in terms of their effect on the different resources of the artistic organizations in Mexico. The approach is in the sense of generating a theoretical pattern for the evaluation of intellectual capital or intangible assets encompassing indicators like: stability and renovation; blocks about human capital and relationship with the environment; elements like systems, knowledge, patents, and competences. The design is based on models like Skandia Navigator, Intangible Assets Monitor (Sveiby, 1997), and Intellect. Since them, we generate a scheme which by its nature is considered as useful and adaptable to organizations whose main assets are skills, intelligence, free expression and products from the individuals that integrate them. This research aims to the qualitative aspect of the model, however, its scope for appraising assets is the accounting and related disciplines to making decisions and business management, which implies to shift the model to the quantitative level.

Palabras llave : intellectual assets; intangible assets; artistic organizations; intellectual capital; intellectual capital evaluation.