This research aims to characterize the intellectual capital in Ecuadorian companies and to validate the applicability of a scale suitable for this context, considering each of its dimensions (human capital, structural capital, and relational capital), as well as innovation aspects of the Ecuadorian companies. The study uses a mixed approach, including factorial analysis and descriptive statistics, using a sample of 88 companies from different economic sectors, located in a single province of Ecuador. The results verified the applicability of the scale and its usefulness for future studies; and they showed that there are different kinds of configurations of intellectual capital, based on the sector and type of innovation usually implemented by companies. In order to be more innovative, construction firms in Ecuador need to focus more on the structural and relational dimensions of intellectual capital, and accommodation and food services industries should orient their efforts toward further developing their human capital. Future studies may explore the opportunities for enhancing innovation performance based on the management of intellectual capital in more detail, using larger sample sizes.
Este estudio se desarrolló en la Facultad de Contabilidad y Auditoría de la Universidad Laica “Eloy Alfaro” de Manabí, durante el período 2015-2016; tuvo como objetivo evaluar el contexto situacional de la Comunicación institucional entre los miembros de la Facultad mencionada; para dar cumplimiento al mismo, se determinaron las características y condiciones óptimas deseadas en concordancia con la comunicación asertiva para el desarrollo institucional; la muestra consistió en 266 estudiantes a quienes se les aplicó la técnica de la encuesta; con los resultados obtenidos se pudo concluir que el tipo de comunicación utilizada para la transferencia de información son el internet y los avisos en cartelera, estos no siempre respetan las reglas éticas y morales para transferir la información, limitando la integración y colaboración entre sus públicos; además no cuenta con los indicadores de gestión de proceso de comunicación interna.
Palabras clave: plan, estrategias de comunicación, desarrollo institucional, público.
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