Performance indicators to evaluate intellectual capital in Cuban universities
Keywords:
intellectual capital, performance audit, universitiesAbstract
Most organizations have to undergo a cultural change to transform hoarding individuals into beings who share their specific knowledge. No asset has greater potential for an organization than the collective knowledge gathered by all its employees. The resources provided by the human capital of the organization are considered intangible assets, among which are the experience, knowledge, motivation, commitment to it and the wisdom of the people involved with the organization. An adequate assessment, measurement and evaluation of intellectual capital based on performance indicators makes it possible to manage human resources and the contributions in terms of knowledge and innovation that derive from them. Universities are considered an important reference for the treatment of this type of intangible assets. To evaluate the management of intellectual capital, the performance audit contains the necessary elements for an adequate review and analysis of this resource.
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