Una revisión de las principales teorías aplicables al capital intelectual
- Ochoa Hernández, Magda Lizet
- Prieto Moreno, María Begoña
- Santidrián Arroyo, Alicia
ISSN: 1659-4932, 1659-4908
Année de publication: 2012
Volumen: 3
Número: 2
Pages: 35-48
Type: Article
D'autres publications dans: Revista Nacional de Administración
Résumé
The review of literature shows a variety of theories that have been used in the identification, measurement, management and disclosure of intellectual capital. This article highlights the different frameworks or theoretical perspectives related to this research field, in order to create a reference tool for those who begin their study of this topic. The Theory of Resources and Capabilities, the Knowledge- Based Theory, the Dynamic-Capabilities View, the Intellectual Capital-Based View, the Stakeholder Theory and the Agency Theory are reviewed. This study presents the main principles of each one of these theories while reviewing interesting empirical studies that are supported by them.
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