Accounting of the intellectual capital
Contabilidad del capital intelectual
dc.creator | Duarte, Tito | |
dc.creator | Jiménez Arias, Ramón Elías | |
dc.creator | Ruíz Tibaná, Myriam | |
dc.date | 2011-03-07T20:47:41Z | |
dc.date | 2021-11-02T19:37:07Z | |
dc.date | 2011-03-07T20:47:41Z | |
dc.date | 2021-11-02T19:37:07Z | |
dc.date | 2007 | |
dc.identifier | Scientia et Technica Año XIII No. 35 (Agosto 2007) | |
dc.identifier | 0122-1701 | |
dc.identifier | http://www.utp.edu.co/php/revistas/ScientiaEtTechnica/docsFTP/72642339-344.pdf | |
dc.identifier | https://hdl.handle.net/11059/247 | |
dc.description | El capital intelectual es un valor intangible que debe incorporarse a los estados financieros, como parte de la generación de valor de todos los trabajadores de una organización. Existen algunos modelos que permiten cuantificarlo, aunque es preciso reconocer que debemos ahondar con más precisión con el objeto de contar con un mayor número de adeptos a esta importante referencia. | |
dc.description | The intellectual capital is an intangible value that should incorporate to the financial states, like part of the generation of all the workers' of an organization value. Some models that allow quantifying it exist although it is necessary to recognize that we should deepen with more precision to object of having a bigger number of followers to this important reference. | |
dc.format | ||
dc.format | application/pdf | |
dc.format | application/pdf | |
dc.language | spa | |
dc.publisher | Pereira : Universidad Tecnológica de Pereira | |
dc.publisher | Facultad de Ciencias Básicas | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 International | |
dc.rights | Open Access | |
dc.rights | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
dc.subject | Capital intelectual | |
dc.subject | Administración del conocimiento | |
dc.subject | Intellectual capital | |
dc.subject | Knowledge management | |
dc.subject | Accounting | |
dc.title | Accounting of the intellectual capital | |
dc.title | Contabilidad del capital intelectual | |
dc.type | Article |