Relación del Capital intelectual con el capital humano, estructural y relacional

Autores/as

  • Alejandro Navarro González Universidad Autónoma de San Luis Potosí
  • Armando Medina Jiménez Universidad Autónoma de San Luis Potosí

DOI:

https://doi.org/10.36791/tcg.v9i26.260

Palabras clave:

Capital intelectual, capital humano, capital estructural

Resumen

El objetivo del artículo es la revisión teórica literaria de múltiples autores centrada en el capital intelectual (CI) y los tres capitales que lo conforman, capital humano (CH), estructural (CE) y relacional (CR), para conocer las relaciones, tendencias, diversificación y ponderaciones que presentan los estudios entre el CI y sus componentes por parte de los autores, con el fin de saber cómo impactan en la creación y desarrollo del conocimiento; para lo cual, se examinó de manera exhaustiva la literatura en un periodo entre 1997 a 2023 considerando una población de 95 autores. Se resalta la importancia del CI como ente principal de la acción y relación existente con sus componentes en la creación de conocimiento, siendo responsable del desarrollo y crecimiento de las empresas; se destaca la importancia del CH como eje unificador, realizador y vinculador en la creación del conocimiento y como núcleo activo que impacta en el CI, haciendo la conexión del CE y CR con el CI; enfatizando que los CE y CR no evolucionan sin la participación del CH. Se distingue que el CE es el integrante estático – dinámico y el CR como abastecedor de energía en las relaciones internas y externas de las empresas. 

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Biografía del autor/a

Alejandro Navarro González, Universidad Autónoma de San Luis Potosí

Ingeniero Civil. Maestro en Ciencias del Hábitat con orientación en Administración de la Construcción y Gerencia de Proyectos. Doctorando en Ciencias de la Administración en la Facultad de Contaduría y Administración de la Universidad Autónoma de San Luis Potosí. Profesor Investigador de Tiempo Completo del Instituto de Investigación y Posgrado de la Facultad del Hábitat de la Universidad Autónoma de San Luis Potosí. Correo: alejandro.navarro@uaslp.mx. ORCID:  https://orcid.org/0000-0003-4460-6509

Armando Medina Jiménez, Universidad Autónoma de San Luis Potosí

Ingeniero Civil. Maestro en Administración; Especialidad en Finanzas. Doctor en Administración. Profesor Investigador de Tiempo Completo del Centro de Investigación de Estudio de Posgrado de la Facultad de Contaduría y Administración, Universidad Autónoma de San Luis Potosí, México. Correo: amedina@uaslp.mx. ORCID: htpps://orcid.org/0000-0003-1116-0723.

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Relationship of intellectual capital with human, structural and relational capital

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Publicado

2024-08-31

Cómo citar

Navarro González., A., & Medina Jiménez, A. (2024). Relación del Capital intelectual con el capital humano, estructural y relacional . TRASCENDER, CONTABILIDAD Y GESTIÓN, 9(26), 100–127. https://doi.org/10.36791/tcg.v9i26.260

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