Validation of an instrument for the identification of intellectual capital in mexican companies

Abstract

Nowadays, facing competition and dynamic environments to gain access to new markets and technologies, has led some organizations to have people who have diverse talents and who use their expertise towards the achievement of organizational goals. The problem identified refers to the lack of identification of all the intangible elements that generate value, develop them, store them, and ensure that they remain in the organization. Intellectual capital is not presented in the financial statements. The objective of this research is to validate an instrument to identify intangible assets in manufacturing organizations in San Luis Potosí to analyze their impact on the performance of organizations. The methodology of this research work is quantitative, applied, transversal and not experimental. It is necessary to have the tools that allow the identification of intangible assets in manufacturing organizations with a validated measurement instrument, with a Cronbach's Alpha of 0.976, which is considered an excellent result and with a high degree of confidentiality, it will allow a better administration of the intellectual capital and better performance.