Measurement and management of intellectual capital in higher education institutions


  • Julio César Acosta-Prado Universidad Externado de Colombia, Bogotá, Colombia -
  • Miguel Angel Axtle-Ortiz Neuromanagement Group. CEO



Intellectual Capital, Measurement, Evaluation, Institutions of Higher Education


This article aims to analyze the weighting of the components of intellectual capital, as well as to assess their importance in the perception and creation of value in Higher Education Institutions (HEIs). Seeks to identify the different behaviors related to the valuation of the components of intellectual capital showing the profile of the HEIs sector, based on actions that favor the increase of value of certain components of intellectual capital that have been considered of little relevance to the IES and that may constitute potential competitive advantages. For that, a set of metrics are proposed to evaluate intellectual capital with the purpose of increasing the value of HEIs, through indicators of continuous improvement.


Este artículo pretende analizar la ponderación de los componentes del capital intelectual, así como valorar su importancia en la percepción y creación de valor en las Instituciones de Educación Superior (IES). Se trata de identificar los diferentes comportamientos relativos a la valoración de los componentes del capital intelectual mostrando el perfil del sector de las IES, a partir de acciones que favorecen el incremento de valor de ciertos componentes del capital intelectual que han sido considerados poco relevantes para las IES y que pueden constituirse en ventajas competitivas potenciales. Para ello, se proponen un conjunto de métricas para evaluar el capital intelectual con el propósito de incrementar el valor de las IES, mediante indicadores de la mejora continua.


Este artigo tem como objetivo analisar a ponderação dos componentes do capital intelectual, bem como avaliar sua importância na percepção e criação de valor nas Instituições de Ensino Superior (IES). Procura identificar os diferentes comportamentos relacionados à avaliação dos componentes do capital intelectual que mostram o perfil do setor de IES, com base em ações que favorecem o aumento de valor de certos componentes do capital intelectual que foram considerados de pouca relevância para o IES e Que podem constituir potenciais vantagens competitivas. Para isso, propõe-se um conjunto de métricas para avaliar o capital intelectual com o objetivo de aumentar o valor das IES, através de indicadores de melhoria contínua.

Author Biographies

Julio César Acosta-Prado, Universidad Externado de Colombia, Bogotá, Colombia -

Facultad de Administración de Empresas. Profesor Asociado

Miguel Angel Axtle-Ortiz, Neuromanagement Group. CEO

Neuromanagement Group. CEO


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How to Cite

Acosta-Prado, J. C., & Axtle-Ortiz, M. A. (2017). Measurement and management of intellectual capital in higher education institutions. Dimensión Empresarial, 15(2), 103 - 115.




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