Las nuevas tecnologías en la divulgación del capital intelectual: análisis en universidades colombianas

dc.creatorCatólico Segura, Diego Fernando
dc.date.accessioned2021-06-18 17:04:41
dc.date.accessioned2022-08-23T16:23:26Z
dc.date.available2021-06-18 17:04:41
dc.date.available2022-08-23T16:23:26Z
dc.date.created2021-06-18 17:04:41
dc.date.created2022-08-23T16:23:26Z
dc.date.issued2021-06-18
dc.identifier10.18601/16577175.n28.03
dc.identifier2619-4899
dc.identifier1657-7175
dc.identifierhttps://bdigital.uexternado.edu.co/handle/001/6442
dc.identifierhttps://doi.org/10.18601/16577175.n28.03
dc.description.abstractEl estudio determinó la extensión y la naturaleza del capital intelectual (CI) divulgado por las universidades colombianas en sus informes de gestión y sitios virtuales. Para ello, se realizó un análisis de contenido y se diseñó un índice de divulgación del CI. Por medio de pruebas paramétricas de comparación de medias poblacionales, se analizó la existencia de diferencias en la divulgación del CI en las fuentes de información consultadas. Los resultados mostraron que las universidades obtienen bajas puntuaciones y ninguna expone una plena divulgación de su CI. Además, el capital estructural, el capital de procesos de la tercera misión y el capital relacional lograron los mejores resultados en la información expuesta de su CI. Finalmente, se realzan las diferencias en las fuentes de información al momento de divulgar el CI. Los informes de gestión son utilizados en mayor medida que los sitios virtuales, aunque estos últimos han incrementado la divulgación consolidada del CI, por lo que aún no se puede considerar que el uso intensivo de las nuevas tecnologías ha impactado plenamente las prácticas de divulgación del CI en las universidades colombianas.
dc.description.abstractThe study determined the extent and nature of the intellectual capital (IC) disclosed by Colombian universities in their management reports and websites. A content analysis and index of disclosure of IC was used. By means of parametric tests of comparison of population means, the existence of differences in the disclosure of IC in the sources of information consulted was determined. The results showed that universities obtain low scores and none exhibits a full disclosure of their IC. In addition, structural capital, third mission process capital, and relational capital achieved the best results in the exposed information of their IC. Finally, the differences in the sources of information at the moment of disclosing the IC are highlighted. Management reports are used to a greater extent than websites, although the latter have increased the consolidated disclosure of the IC, so it cannot yet be considered that the intensive use of new technologies has fully impacted IC disclosure practices in Colombian universities.
dc.languagespa
dc.publisherFacultad de Contaduría Pública
dc.relationhttps://revistas.uexternado.edu.co/index.php/contad/article/download/7281/10970
dc.relationhttps://revistas.uexternado.edu.co/index.php/contad/article/download/7281/10971
dc.relationhttps://revistas.uexternado.edu.co/index.php/contad/article/download/7281/10972
dc.relationNúm. 28 , Año 2021 : Julio-Diciembre
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dc.relation28
dc.relation41
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dc.rightsinfo:eu-repo/semantics/openAccess
dc.rightshttp://purl.org/coar/access_right/c_abf2
dc.rightsEsta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
dc.rightshttp://creativecommons.org/licenses/by-nc-sa/4.0
dc.rightsDiego Fernando Católico Segura - 2021
dc.sourcehttps://revistas.uexternado.edu.co/index.php/contad/article/view/7281
dc.subjectintellectual capital;
dc.subjectwebsite;
dc.subjectintangible asset;
dc.subjectaccount disclosure;
dc.subjectuniversity.
dc.subjectactivo inmaterial;
dc.subjectcapital intelectual;
dc.subjectpublicidad de cuentas;
dc.subjectsitio internet;
dc.subjectuniversidad.
dc.titleLas nuevas tecnologías en la divulgación del capital intelectual: análisis en universidades colombianas
dc.typeArtículo de revista


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