SciELO - Scientific Electronic Library Online

 issue35The teacher-student relationship as a mediating variable of learningOrganizational culture as a basis for the permanence of organizations. author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand




Related links

  • Have no similar articlesSimilars in SciELO


Revista San Gregorio

On-line version ISSN 2528-7907Print version ISSN 1390-7247


JIMENEZ1, Enrique Félix; GARCIA MUNOZ APARICIO2, Cecilia  and  ANCONA ALCOCER3, María del Carmen. The intellectual capital in a business consulting. Revista San Gregorio [online]. 2019, n.35, pp.187-197. ISSN 2528-7907.


he purpose of this research was to identify the intellectual capital of a business consultancy to recognize its value in the market for consulting or consulting in companies, derived from knowledge, determining the elements of traditional cost: labor, raw material and indirect expenses. A cross-sectional methodology was used, where data were collected in a single moment and time, with a mixed model integrating the qualitative and quantitative approach. It is concluded that the value of intellectual capital is not measured in the accounting segment without estimating what it represents for the business. A future line of research is to integrate the cost of intellectual capital into Accounting.

Keywords : advisory; intellectual capital; consulting..

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )