THE CONTROL BOARD APPLIED TO UNIVERSITIES INTELLECTUAL CAPITAL MANAGEMENT

Authors

  • Graciela Zabalo Facultad de Ciencias Económicas, Universidad Nacional de Río Cuarto
  • Mónica Dalvit Facultad de Ciencias Económicas, Universidad Nacional de Río Cuarto

Keywords:

Intellectual capital, School of Economics, Measurement, Management, Efficiency

Abstract

This paper purpose is to design a control board for an efficient management of the intellectual capital of
the Economics Sciences Faculty, in Rio Cuartoʼs National University. For this, a descriptive study based on a
model designed for the identification and valuation of the intellectual capital in the university environment
was used as starting point. The study was structured in components, variables, indicators, measurement
guidelines and measurement tools. Traffic lights were used for the construction of the board because of their
«visual condition», meaning that, through them, it is possible to visualize the current general situation of the
indicators with only one look. The traffic light was made with Microsoft Excel. The results are the analysis and
control, periodically, of the indicators that present weaknesses with the possibility of being boosted through
their management, aiming more efficiency and future benefits, as well as those indicators producers of value
for the institution, in a way to develop competitive advantages to achieve the differentiation of the Economics
Sciences Faculty of the Rio Cuartoʼs National University.

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Published

2020-09-13

Issue

Section

Scientific research articles and review of the state of the art

How to Cite

THE CONTROL BOARD APPLIED TO UNIVERSITIES INTELLECTUAL CAPITAL MANAGEMENT. (2020). Costos Y Gestión, 99. https://ojs.iapuco.org.ar/index.php/costos-y-gestion/article/view/158