Abstract
Intellectual capital whose dimensions are human capital, structural capital and relational capital, have elements that serve to use them to benefit the growth of the company and to determine what is the relationship between these aspects and the organizational culture in the manufacturing sector, it was proposed aim to interpret these interactions. Bibliographic research was used to support theoretical assumptions and field research to extract information on the manufacturing sector that represents an important economic activity in the analyzed geographical area. A sample of 345 micro-enterprises was used, applying the instrument to executives, managers and administrators. In the results, it was obtained that there is interaction in three factors regarding the management of intellectual capital, the ethical values applied in companies and in the workplace, the research finding determined that in the dimension of structural capital, the promotion of technology, adaptation or monitoring of processes and that the knowledge of human capital has not yet been used efficiently in this type of company.
Keywords: Intellectual Capital, Human Capital, Structural Capital, Relational Capital.
References
[1]J. Erazo and C. Narváez, «Conocimiento, capital intelectual y desarrollo como procesos socialesen el clúster cuero y calzado en la provincia de Tungurahua, Ecuador,» Polo de Conocimiento, pp. 180-197, 2019.
[2]M. Trillo and M. d. C. Peces, «El capital relacional como factor clave en el desarrollo económico internacional. Un estudio de casos en el sector tecnológico,» Regional and Sectoral Economic Studies, pp. 127-144, 2019.
[3]E. Villegas, «La medición del capital intelectual y su impacto en el rendimiento financiero en las empresas del sector industrial en México,» Contaduría y Administración, pp. 184-204, 2017.
[4]V. Vega, «Una mirada al concepto de Capital Intelectual,» UNIANDES EPISTEME, pp. 491-503, 2017.
[5]M. Pardo, R. Armas and L. Chamba, «Valoración del capital intelectual y su impacto en la rentabilidad finaciera en empresas del sector industrial del Ecuador,» Revista Publicando, pp. 193-206, 2017.
[6]C. Peña, A. Moreno, L. Améstica and S. Da Silva, «Incubadoras en red: capital relacional de incubadoras de negocios y la relación con su éxito,» RASI, Revista de Administracao, Sociedade e Inovacao, pp. 162-179, 2019.
[7]M. Ortiz, A. Gálvez and F. Borrás, «Un pensamiento sobre capital intelectual de la empresa,» Revista Visión Contable, pp. 113-133, 2015.
[8]J. Sánchez, A. Milena and L. Rodríguez, «Gestión del conocimiento,» TIA, Tecnología, Investigación y Académia, pp. 46-51, 2018.
[9]Y. Villa, V. Hernández and J. Lubina, «El capital intelectual en las PYMES,» Revista de la Facultad de Contaduría y Ciencias Administrativas, pp. 23-40, 2019.
[10]D. Pérez and A. Vera, Science of Human Action, pp. 298-316, 2018.