Abstract

The studies associated with the management of intellectual capital have acquired great relevance as a result of the dynamics generated by intangible assets in companies and their market value. There is evidence of a change in the values and attitudes of management levels (middle managers) and personnel in general on the aspects that favor the adequate management of the different types of human capital (intellectual, structural and relational or social). This paper presents the result of a suvey to a sample of 69 companies of differnte sizes and turns in the city of León, Guanajuato, Mexico on the behavior of some indicators of intellectual capital management based on the Intellectus Model. Finally, the main findings of the study allows to observe important data such as the levels of integration and motivation of staff, promotion mechanisms, level of involvement in decision making, levels of schooling, propensity for change or improvement in products and processes, knowledge transfer in the form of intangible assets such as trademarks and patents that allow them to increase their chances of permanence and growth in the long term.

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