Abstract

FERNANDEZ ALVARADO, Danitza Johana; GUEVARA MITMA, Gianella Darly; DAVILA VERA, Tatiana Lizbeth  and  CRUZ TARRILLO, José Joel. Intellectual capital as a factor of organizational performance in Micro and Small Companies. Comuni@cción [online]. 2022, vol.13, n.1, pp.63-73.  Epub Mar 24, 2022. ISSN 2219-7168.  http://dx.doi.org/10.33595/2226-1478.13.1.595.

The objective of this study was to measure the influence of intellectual capital on the organizational performance of Micro and Small Enterprises. The research assumed a quantitative methodological perspective, with a non-experimental, descriptive, correlational and explanatory design. A 29-item questionnaire was used to collect information from a convenience sample of 213 companies. The results of the study show that there are two sections that significantly explain organizational performance, structural capital and human capital. Therefore, the development of these two variables will be able to achieve better results. Likewise, the correlation coefficient indicates a moderate level of association between the intellectual capital variable and its dimensions, with the organizational performance variable (r=0.322) with a significance of p-value= 0.000. For this reason, it can be concluded that, if these companies efficiently manage their intellectual resources, they will be able to promote a successful organizational performance.

Keywords : Intellectual capital; human capital; relational capital; structural capital; organizational performance.

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