La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas

La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas

El desarrollo sostenible y los avances de la industria 4.0 y 5.0 han ratificado la relevancia de la gestión del Capital Intelectual (CI) en las universidades para demostrar su desempeño y crea­ción de valor en la sociedad. El estudio analiza la Divulgación en Línea del Capital Intelectual (DCI) y sus determinantes en universidades colombianas. Para ello se diseñó un índice de DCI y se realizó un análisis de contenido en los sitios web. Por medio de un modelo de regresión lineal múltiple se determinaron los factores que explican la DCI. Se evidencia que el grado de DCI es bajo y su mayor énfasis está en su capital de procesos de la tercera misión y en su capital relacional. Además, se muestra que el origen institucional, la capacidad de inve... Ver más

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spelling La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
Kateb, I. (2015). “The Determinants of Intellectual Capital Disclosure: Evidence from French stock exchange”, International Journal of Accounting and Financial Reporting, 4, 628. http://dx.doi.org/10.5296/.
Passaro, R., Quinto, I., & Thomas, A. (2018). “The impact of higher education on en¬trepreneurial intention and human capital”, Journal of Intellectual Capital, 19(1), 135-156. https://doi.org/10.1108/jic-04-2017-0056.
Ndou, V., Secundo, G., Dumay, J., & Gjevori, E. (2018). “Understanding intellectual capital disclosure in online media Big Data: An exploratory case study in a uni¬versity”, Meditari Accountancy Research, 26(3), 499-530. https://doi.org/10.1108/ MEDAR-03-2018-0302.
Ministerio de Educación Nacional (2017b). “Sistema Nacional de Información de la Edu¬cación Superior, snies”, Perfil de Instituciones de Educación Superior 2016. https:// www.mineducacion.gov.co/sistemasinfo/Informes/342228:Perfil-de-Instituciones-de-Educacion-Superior.
Ministerio de Educación Nacional (2017a). “Anuario Estadístico de la Educación Superior Colombiana”, Bogotá. https://snies.mineducacion.gov.co/1778/articles-391288_re¬curso_1.pdf.
Manes, F., Nicolò, G., & Tartaglia, P. (2018). “New trends in intellectual capital reporting: Exploring online intellectual capital disclosure in Italian universities”, Journal of Intellectual Capital. 19(4), 814-835. https://doi.org/10.1108/jic-09-2017-0119.
Lombardi, R., & Dumay, J. (2017). “Guest editorial”, Journal of Intellectual Capital, 18(1), 2-8. https://doi.org/10.1108/jic-10-2016-0106.
Leitner, K., Elena, S., Fazlagić, J., Kalemis, K., Martinaitis, Ž., Secundo, G., . . . Zaksa, K. (2014). “A Strategic Approach for Intellectual Capital Management in European Universities. Guidelines for Implementation”, Executive Agency for Higher Education and Research Funding of Romania (uefiscdi) and European Social Funds: Bucarest. http://aer.forhe.ro/sites/default/files/blueprint_ic_management_in_universities.pdf.
Lavín, J. (2020). “El capital estructural y su relación con el desempeño en educación superior”, Revista Iberoamericana para la Investigación y el Desarrollo Educativo, ride, 10(20), 1-23. https://doi.org/10.23913/ride.v10i20.662.
Larrán, M., Andrades, F., & Herrera, J. (2019). “An analysis of university sustainability reports from the gri database: an examination of influential variables”, Journal of Environmental Planning and Management, 62(6), 1019-1044. https://doi.org/10.1 080/09640568.2018.1457952.
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Ganga, F., Ramos, M., Leal, A., & Valdivieso, P. (2015). “Teoría de Agencia (TA): supuestos teóricos aplicables a la gestión universitaria”, Innovar, 25(57), 11-25. https://doi. org/10.15446/innovar.v25n57.50324.
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Flórez, J., López, M., & López, A. (2017). “Transparency and its determinants at Co¬lombian universities”, Higher Education Research & Development, 36(4), 674-687. https://doi.org/10.1080/07294360.2016.1239613.
Dumay, J., Guthrie, J., & Puntillo, P. (2015). “IC and public sector: a structured literature review”, Journal of Intellectual Capital, 16(2), 267-284. https://doi.org/10.1108/ jic-02-2015-0014.
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Español
https://revistas.uexternado.edu.co/index.php/contad/article/view/9059
Apuntes Contables
Facultad de Contaduría Pública
text/xml
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Artículo de revista
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
Núm. 33 , Año 2024 : Enero-Junio
33
universidades
sitios web,
divulgación capital intelectual,
Católico Segura, Diego Fernando
El desarrollo sostenible y los avances de la industria 4.0 y 5.0 han ratificado la relevancia de la gestión del Capital Intelectual (CI) en las universidades para demostrar su desempeño y crea­ción de valor en la sociedad. El estudio analiza la Divulgación en Línea del Capital Intelectual (DCI) y sus determinantes en universidades colombianas. Para ello se diseñó un índice de DCI y se realizó un análisis de contenido en los sitios web. Por medio de un modelo de regresión lineal múltiple se determinaron los factores que explican la DCI. Se evidencia que el grado de DCI es bajo y su mayor énfasis está en su capital de procesos de la tercera misión y en su capital relacional. Además, se muestra que el origen institucional, la capacidad de investigación y el estatus explican los niveles de DCI. Se concluye que las universidades públicas, con una plantilla de docentes con formación doctoral y con acreditación de alta calidad, logran una mayor DCI.
Diego Fernando Católico Segura - 2023
Publication
Bustos, E. (2008). “La influencia del capital intelectual en la gestión de calidad en ins¬tituciones de educación superior: el caso de la escuela superior de Cómputo del Instituto Politécnico Nacional”, doctorado en Ciencias Administrativas. Instituto Politécnico Nacional, México. http://tesis.ipn.mx/handle/123456789/4351.
Aversano, N., Nicolò, G., Sannino, G., & Tartaglia Polcini, P. (2020). “The Integrated Plan in Italian public universities: new patterns in intellectual capital disclo¬sure”, Meditari Accountancy Research, 28(4), 655-679. https://doi.org/10.1108/ medar-07-2019-0519.
Brusca, I., Cohen, S., Manes, F., & Nicolo, G. (2020). “Intellectual capital disclosure and academic rankings in European universities. Do they go hand in hand?”, Meditari Accountancy Research, 28(1), 51-71. https://doi.org/10.1108/MEDAR-01-2019-0432.
Bornemann, M., & Wiedenhofer, R. (2014). “Intellectual capital in education: A value chain perspective”, Journal of Intellectual Capital, 15(3), 451-470. https://doi. org/10.1108/jic-05-2014-0060.
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Católico, D. (2012). “Revelación y divulgación de la información financiera y no financiera de las universidades públicas en Colombia”, Revista Facultad de Ciencias Económicas: Investigación y Reflexión, 20(1), 57-76. https://doi.org/10.18359/rfce.2185.
Bisogno, M., Citro, F., & Tommasetti, A. (2014). “Disclosure of university websites. Evi¬dence from Italian data”, Global Business and Economics Review, 16(4), 452-471. https://doi.org/10.1504/gber.2014.065365.
Bisogno, M., Dumay, J., Manes, F., & Tartaglia, P. (2018). “Identifying future directions for IC research in education: a literature review”, Journal of Intellectual Capital, 19(1), 10-33. https://doi.org/10.1108/jic-10-2017-0133.
Bucheli, V., Diaz, A., Calderon, J., Lemoine, P., Valdivia, J., Villaveces, J., & Zarama, R. (2012). “Growth of scientific production in Colombian universities: an intellectual capital-based approach”, Scientometrics, 91(2), 369-382. https://doi.org/10.1007/ s11192-012-0627-7.
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Católico, D. (2021). “Las nuevas tecnologías en la divulgación del capital intelectual: análisis en universidades colombianas”, Apuntes Contables, (28), 41-58. https://doi. org/10.18601/16577175.n28.03.
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The practice of online intellectual capital disclosure and its determinants in Colombian universities
Intellectual capital disclosure,
websites,
universities
Sustainable development and the advancements of the industry 4.0 and 5.0 have reaffirmed the relevance of intellectual capital (IC) management in universities to demonstrate their performance and value creation in society. The study analyzes the online disclosure of intellectual capital (ICD) and its determinants in Colombian universities. For this, a ICD index was designed and a content analysis was carried out on the websites. The factors that explain the ICD were determined by means of a multiple linear regression. It is evident that the degree of ICD is low and its greatest emphasis is on its process capital of the third mission and its relational capital. In addition, it is shown that the institutional origin, the research capacity and the status explain the levels of ICD. It is concluded that public universities, with a staff of teachers with doctoral training and high-quality accreditation, are the ones that achieve a higher ICD.
Journal article
109
https://revistas.uexternado.edu.co/index.php/contad/article/download/9059/15487
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https://revistas.uexternado.edu.co/index.php/contad/article/download/9059/15485
131
2023-11-28T15:40:28Z
2023-11-28T15:40:28Z
2023-11-28
1657-7175
10.18601/16577175.n33.06
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2619-4899
institution UNIVERSIDAD EXTERNADO DE COLOMBIA
thumbnail https://nuevo.metarevistas.org/UNIVERSIDADEXTERNADODECOLOMBIA/logo.png
country_str Colombia
collection Apuntes Contables
title La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
spellingShingle La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
Católico Segura, Diego Fernando
universidades
sitios web,
divulgación capital intelectual,
Intellectual capital disclosure,
websites,
universities
title_short La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
title_full La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
title_fullStr La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
title_full_unstemmed La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
title_sort la práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
title_eng The practice of online intellectual capital disclosure and its determinants in Colombian universities
description El desarrollo sostenible y los avances de la industria 4.0 y 5.0 han ratificado la relevancia de la gestión del Capital Intelectual (CI) en las universidades para demostrar su desempeño y crea­ción de valor en la sociedad. El estudio analiza la Divulgación en Línea del Capital Intelectual (DCI) y sus determinantes en universidades colombianas. Para ello se diseñó un índice de DCI y se realizó un análisis de contenido en los sitios web. Por medio de un modelo de regresión lineal múltiple se determinaron los factores que explican la DCI. Se evidencia que el grado de DCI es bajo y su mayor énfasis está en su capital de procesos de la tercera misión y en su capital relacional. Además, se muestra que el origen institucional, la capacidad de investigación y el estatus explican los niveles de DCI. Se concluye que las universidades públicas, con una plantilla de docentes con formación doctoral y con acreditación de alta calidad, logran una mayor DCI.
description_eng Sustainable development and the advancements of the industry 4.0 and 5.0 have reaffirmed the relevance of intellectual capital (IC) management in universities to demonstrate their performance and value creation in society. The study analyzes the online disclosure of intellectual capital (ICD) and its determinants in Colombian universities. For this, a ICD index was designed and a content analysis was carried out on the websites. The factors that explain the ICD were determined by means of a multiple linear regression. It is evident that the degree of ICD is low and its greatest emphasis is on its process capital of the third mission and its relational capital. In addition, it is shown that the institutional origin, the research capacity and the status explain the levels of ICD. It is concluded that public universities, with a staff of teachers with doctoral training and high-quality accreditation, are the ones that achieve a higher ICD.
author Católico Segura, Diego Fernando
author_facet Católico Segura, Diego Fernando
topicspa_str_mv universidades
sitios web,
divulgación capital intelectual,
topic universidades
sitios web,
divulgación capital intelectual,
Intellectual capital disclosure,
websites,
universities
topic_facet universidades
sitios web,
divulgación capital intelectual,
Intellectual capital disclosure,
websites,
universities
citationissue 33
citationedition Núm. 33 , Año 2024 : Enero-Junio
publisher Facultad de Contaduría Pública
ispartofjournal Apuntes Contables
source https://revistas.uexternado.edu.co/index.php/contad/article/view/9059
language Español
format Article
rights http://purl.org/coar/access_right/c_abf2
info:eu-repo/semantics/openAccess
http://creativecommons.org/licenses/by-nc-sa/4.0
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
Diego Fernando Católico Segura - 2023
references Kateb, I. (2015). “The Determinants of Intellectual Capital Disclosure: Evidence from French stock exchange”, International Journal of Accounting and Financial Reporting, 4, 628. http://dx.doi.org/10.5296/.
Passaro, R., Quinto, I., & Thomas, A. (2018). “The impact of higher education on en¬trepreneurial intention and human capital”, Journal of Intellectual Capital, 19(1), 135-156. https://doi.org/10.1108/jic-04-2017-0056.
Ndou, V., Secundo, G., Dumay, J., & Gjevori, E. (2018). “Understanding intellectual capital disclosure in online media Big Data: An exploratory case study in a uni¬versity”, Meditari Accountancy Research, 26(3), 499-530. https://doi.org/10.1108/ MEDAR-03-2018-0302.
Ministerio de Educación Nacional (2017b). “Sistema Nacional de Información de la Edu¬cación Superior, snies”, Perfil de Instituciones de Educación Superior 2016. https:// www.mineducacion.gov.co/sistemasinfo/Informes/342228:Perfil-de-Instituciones-de-Educacion-Superior.
Ministerio de Educación Nacional (2017a). “Anuario Estadístico de la Educación Superior Colombiana”, Bogotá. https://snies.mineducacion.gov.co/1778/articles-391288_re¬curso_1.pdf.
Manes, F., Nicolò, G., & Tartaglia, P. (2018). “New trends in intellectual capital reporting: Exploring online intellectual capital disclosure in Italian universities”, Journal of Intellectual Capital. 19(4), 814-835. https://doi.org/10.1108/jic-09-2017-0119.
Lombardi, R., & Dumay, J. (2017). “Guest editorial”, Journal of Intellectual Capital, 18(1), 2-8. https://doi.org/10.1108/jic-10-2016-0106.
Leitner, K., Elena, S., Fazlagić, J., Kalemis, K., Martinaitis, Ž., Secundo, G., . . . Zaksa, K. (2014). “A Strategic Approach for Intellectual Capital Management in European Universities. Guidelines for Implementation”, Executive Agency for Higher Education and Research Funding of Romania (uefiscdi) and European Social Funds: Bucarest. http://aer.forhe.ro/sites/default/files/blueprint_ic_management_in_universities.pdf.
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