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Aproximación Al Capital Intelectual En El Contexto De La Educación Virtual
ISSN: 2602 - 8247
Publisher: author
Aproximación Al Capital Intelectual En El Contexto De La Educación Virtual
Indexed in
Social Sciences
ARTICLE-FACTOR
1.3
Article Basics Score: 3
Article Transparency Score: 2
Article Operation Score: 2
Article Articles Score: 3
Article Accessibility Score: 2
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International Category Code (ICC):
ICC-0202
Publisher: Fundación Internacional Para La Educación La Ciencia Y La ..
International Journal Address (IAA):
IAA.ZONE/2602412178247
eISSN
:
2602 - 8247
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Abstract
The measurement of intellectual capital is a challenge for universities that have faculties and programs in virtual education, which implies a review and an approach from the evolution of financial models, the various experiences in Latin America and regulatory frameworks to establish guidelines that contribute to the recognition, measurement, monetization and evaluation of intangibles. At the methodological level, a documentary review was carried out using the hypothetical-deductive method to demonstrate the relationship between the Ibero-American standard for virtual education defined in consensus by the Organization of Ibero-American States and the types of intellectual capital in the modality (human, structural, relational, innovation and learning and social capital). The results show a greater representation of structural capital composed of organizational and technological capital followed by relational capital, which are suppor...
