Abstract

ARCHIBOLD, Wendell  and  ESCOBAR, Adalberto. Intellectual capital and knowledge management in the territorial department of atlantic comptrollers. Dimens.empres. [online]. 2015, vol.13, n.1, pp.133-146. ISSN 1692-8563.  https://doi.org/10.15665/rde.v13i1.342.

The aim of this article lies in the diagnosis of the current state of intellectual capital as a dimension of knowledge management in territorial comptrollers of Atlántico. To achieve this purpose of quantitative research was executed, using as the descriptive study method; research was directed at officials of the territorial department comptrollers Atlantic, which were addressed through a Likert type survey. The results highlight the existence of likely to generate relevant and useful from intangible assets in its human, relational and structural dimension knowledge strategies. Finally, it concluded that the institutions dedicated fiscal control in the aforementioned department, possess capabilities identification, production and transmission of knowledge capable of generating competitive advantages and added value through the presence of related human capital practices relational capital and structural capital.

Keywords : Intellectual Capital; Intangible Assets; Knowledge Management; Fiscal Control.

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