Intellectual capital in the commercial sector: an approach to its determinants of organizational structure

Main Article Content

Esther Yolanda Latacunga-Pastuña
Ronnie Alonso Freire-Sánchez
Klever Armando Moreno-Gavilanes

Abstract

Intellectual capital is a challenge in the age of knowledge for the new generations of administrators and managers of the administration. Therefore, the objective of the research was to analyze the influence of intellectual capital on the organizational structure of companies in the commercial sector in the province of Tungurahua. The method that was used had a quantitative approach, since data was collected and analyzed, the same that was obtained through the application of digital surveys to 90 collaborators of commercial companies. The investigative scope was correlational, since two variables are measured. Similarly, the statistical method of exploratory factor analysis was used. The statistical technique of factorial analysis was applied through the use of SPSS software. The research hypotheses were accepted and finally it was concluded that the dimensions of intellectual capital operate synergistically by analyzing the influence of the determinants in the organizational structure of companies in the commercial sector of the province of Tungurahua.

Downloads

Download data is not yet available.

Article Details

How to Cite
Latacunga-Pastuña , E., Freire-Sánchez, R. ., & Moreno-Gavilanes, K. . (2023). Intellectual capital in the commercial sector: an approach to its determinants of organizational structure. 593 Digital Publisher CEIT, 8(1-1), 30-43. https://doi.org/10.33386/593dp.2023.1-1.1600
Section
Administration
Author Biographies

Esther Yolanda Latacunga-Pastuña , Universidad Técnica de Ambato - Ecuador

Esther Yolanda Latacunga Pastuña, future Engineer in Business Administration from the Technical University of Ambato. Technical Bachelor in Accounting and Administration at the Victoria Vásconez Cuvi School (Latacunga), In terms of work, I have worked as a salesperson in the Almacenes Anderson company, I have made my professional practices in the Cooperativa de Ahorro y Crédito Ambato Ltda. 

Ronnie Alonso Freire-Sánchez, Universidad Técnica de Ambato - Ecuador

Ronnie Alonso Freire Sánchez, future engineer in Business Administration from the Technical University of Ambato. Polyvalent Baccalaureate in Accounting at the Instituto Tecnológico Superior Bolívar. 

Work experience: Driving instructor at the Cevallos Canton Professional Drivers Union, advertising agent at the Coca Cola company and cashier at the Paolo supermarket. 

Klever Armando Moreno-Gavilanes, Universidad Técnica de Ambato - Ecuador

https://orcid.org/0000-0001-9870-8821

Klever Moreno Gavilanes, Doctor in Business Sciences from the Rey Juan Carlos University (Spain). He has fourth-level academic degrees of Master's Degree in Curricular Design and Educational Evaluation (Ecuador), Master's Degree in Business Financial Management (Ecuador), and Master's Degree in Business Organization (Spain). Within the third level academic degree, he is a Business Engineer and a Bachelor of Administrative Sciences from the Technical University of Ambato (Ecuador). Related to his teaching0. experience, he has directed Postgraduate Modules in several universities in the central area of ​​Ecuador. He was Director of Research Projects at the Technical University of Ambato. Currently, he is a full-time professor at the Faculty of Administrative Sciences of the Technical University of Ambato (Ecuador). As part of his professional experience, he has served as Assistant Dean of the Faculty of Administrative Sciences and Coordinator of the Marketing and Business Management Career at the Technical University of Ambato. He is currently a deputy member of the Council for Higher Education (CES). 

References

Aybars, A., & Öner, M. (2022). The impact of intellectual capital on firm performance and value: An application of MVAIC on firms listed in Borsa Istanbul. Gazi Akademik, 8(1), 47–60.

Binti, N., Yusoff, N., & Ismail, R. (2019). Effectiveness of Social Enterprise in Managing Intellectual Capital. International Journal of Financial Research, 10(3), 280–290. https://doi.org/10.5430/ijfr.v10n3p280

Bratianu, C. (2018). Intellectual capital research and practice: 7 myths and one golden rule. Sciendo Journal, 13(2), 859–879. https://doi.org/10.2478/mmcks-2018-0010

Bravo, A., & Sánchez, J. (2022). apital intelectual para el desempeño organizacional y la competitividad. Revista Venezolana de Gerencia, 27(7), 150–166. https://doi.org/10.52080/rvgluz.27.7.11

Briñez, M. (2021). Tecnología de información: ¿Herramienta potenciadora para gestionar el capital intelectual? Revista de Ciencias Sociales, 26(1), 180–192. https://doi.org/10.31876/rcs.v27i1.35305

Dabić, M., Vlačić, B., Scuotto, V., & Warkentin, M. (2020). Two decades of the Journal of Intellectual Capital: a bibliometric overview and an agenda for future research. Journal of Intellectual Capital, 22(3), 458–477. https://doi.org/10.1108/JIC-02-2020-0052

Dinu, E. (2022). A SYSTEMATIC REVIEW OF THE LITERATURE ON INTELLECTUAL CAPITAL MANAGEMENT, TECHNOLOGY AND INNOVATION. Ekonomicko-Manazerske Spektrum, 16(1), 58–75.

Dogara, A. (2022). NTELLECTUAL CAPITAL PERFORMANCE OF NON-FINANCE FIRMS IN NIGERIA. European Journal of Business and Innovation Research, 10(1), 1–17. https://doi.org/10.37745/ejbir.13/vol10no1pp.1-17

Ficco, C., & Sader, G. (2020). Relevancia valorativa de información financiera y no financiera sobre capital intelectual en empresas cotizadas. CAPIC Review, Journal Of Accounting, Auditing And Business Management, 18(20), 1–16. https://doi.org/10.35928/cr.vol18.2020.87

Fitri, P., Tri, D., & Dwijanto, A. (2022). The Effect Of International Accreditation On The Interest Of Students With Intellectual Capital Disclosure As A Moderation Variable At State University In Indonesia; Evidence From 4ICU 2022. Enrichment: Journal of Management, 12(2), 1696–1705.

Gupta, K., Goel, S., & Bhatia, P. (2019). An Analysis of Intellectual Capital and Firms’ Profitability: with Reference to Indian It Companies. NMIMS Management Review, 37(2), 77–91. https://management-review.nmims.edu/wp-content/uploads/2019/04/An-Analysis-of-Intellectual-Capital-and-Firms-Profitability.pdf

Hameed, A., & Anwar, K. (2018). nalyzing the Relationship between Intellectual Capital and Organizational Performance: A Study of Selected Private Banks in Kurdistan. International Journal of Social Sciences & Educational Studies, 4(4), 39–52. https://doi.org/10.23918/ijsses.v4i4p39

Hurtado, R., & Mostacero, S. (2022). Capital Intelectual y su relación con el resultado empresarial de CMAC - Trujillo: 2017 Intellectual. Revista Ciencia y Tecnología, 18(2), 73–82. https://doi.org/10.17268/rev.cyt.2022.02.06

Iona, A., Achim, M., & Borlea, S. (2019). Theoretical and Methodological Approaches on the Intellectual Capital. Sciendo Journal, 29(2), 1–16. https://doi.org/10.2478/sues-2019-0005

Iskandar, Y., & Kaltum, U. (2021). The Relationship Between Intellectual Capital and Performance of Social Enterprises: A Literature Review. Academic Journal of Interdisciplinary Studies, 10(5), 309–330. https://doi.org/10.36941/ajis-2021-0141

Khashimova, & Tursunkhodjaev. (2020). DEVELOPMENT OF CHANNELS OF INTELLECTUAL CAPITAL MOVEMENT IN THE SYSTEM OF INNOVATIVE COOPERATION IN EDUCATION, SCIENCE AND PRODUCTION. Palarch’s Journal of Archaeology of Egypt, 17(9), 3348–3355. https://www.archives.palarch.nl/index.php/jae/article/view/4389%0Ahttps://www.archives.palarch.nl/index.php/jae/article/download/4389/4289

Lajara, B., & Zaragoza, P. (2022). El capital intelectual verde como hoja de ruta para la sostenibilidad: El caso de Bodegas Luzón. GeoGraphos Revista Digital Para Estudiantes de Geografía y Ciencias Sociales, 13(147), 137–156. https://doi.org/10.14198/GEOGRA2022.13.147

Martínez, M., & Ávalos, R. (2022). Capital Intelectual, relación con Liderazgo y Personalidad Gerencial en petroleras Upstream mexicanas. Revista Científica Profundidad Construyendo Futuro, 16(16), 41–54.

Millenia, T., Kindangen, P., & Valdie, F. (22 C.E.). HE EFFECT OF INNOVATION AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF WANGUN MOTOR USING MARKETING PERFORMANCE AS A MEDIATING VARIABLE. Jurnal EMBA, 10(2), 279–291.

Muayad, A., Najeeb, M., & Shakir, D. (2022). SUPPORTING THE POLICY EFFECT OF INTELLECTUAL CAPITAL ON LIQUEFIED NATURAL GAS COMPANIES’ COMPETITIVE ADVANTAGE. ResearchJet Journal of Analysis and Inventions, 33(5), 211–227. http://www2.warwick.ac.uk/fac/sci/whri/research/mushroomresearch/mushroomquality/fungienvironment%0Ahttps://us.vwr.com/assetsvc/asset/en_US/id/16490607/contents%0Ahttp://www.hse.gov.uk/pubns/indg373hp.pdf

Muhibuddin, & Mufraini, A. (2022). INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE STRUCTURE ON FINANCIAL PERFORMANCE AT ISLAMIC COMMERCIAL BANKS IN INDONESIA. Al-Insyiroh: Jurnal Studi Keislaman, 8(1), 149–167.

Okour, K. (2021). The Impact Of Intellectual Capital On Organizational Creativity In Jordanian Health Organizationse. Procedia - Social and Behavioral Sciences, 27(1), 194–202. https://doi.org/10.1016/j.sbspro.2016.05.106

Qassas, K., & Areıqat, A. (2020). Management Intellectual Capital and its Role in Achieving Competitive Advantages at Jordnanian Private Universities. International Journal of Higher Education, 10(2), 92. https://doi.org/10.5430/ijhe.v10n2p92

Sadiq, A., & Abbas, U. (2021). MICROPOLITAN STATISTICAL AREAS AND THE BUSINESS CYCLE: THE CASE OF THE PLAINS REGION. Global Conference on Business and Finance Proceedings, 16(1), 19–27.

Saleem, H., & Barzegar, G. (2022). INVESTIGATING THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE. World Economics & Finance Bulletin (WEFB), 9(4), 100–107.

Sierra, S. (2021). Elementos del capital intelectual : una perspectiva desde las instituciones de Salud Privadas de Colombia. Consensus Revista Científica, 5(3), 59–84.

Subaida, I., & Nurkholis, N. (2018). EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON FIRM VALUE. Jurnal Aplikasi Manajemen, 16(1), 125–135. https://doi.org/10.21776/ub.jam.2018.016.01.15

Susanti, N., Widajatun, V., Sumantri, M., & Nugraha, N. M. (2020). Implications of Intellectual Capital Financial Performance and Corporate Values (Studies on Goods and Consumption Sector 2013-2017 period). International Journal of Psychosocial Rehabilitation, 24(7), 6588–6599.

Valle, T., Sánchez, A., Vayas, T., Mayorga, F., & Freire, C. (2021). Empresas y establecimientos en Tungurahua. In Observatorio económico y social de Tungurahua (Vol. 1). https://blogs.cedia.org.ec/obest/wp-content/uploads/sites/7/2021/08/Empresas-y-establecimientos-en-Tungurahua.pdf

Yudianto, I., Mulyani, S., Fahmi, M., & Winarningsih, S. (2021). The influence of good university governance and intellectual capital on university performance in Indonesia. Academic Journal of Interdisciplinary Studies, 10(1), 57–70. https://doi.org/10.36941/ajis-2021-0006

Zárate, G. (2022). Gestión Directiva y Capital Intelectual en el Aprendizaje Organizacional de las Instituciones Educativas de Lima Sur, 2021.

Most read articles by the same author(s)