Informar sobre el capital intelectual: de la práctica actual de las empresas cotizadas a las necesidades del usuario
DOI:
https://doi.org/10.51302/rcyt.2007.8101Palabras clave:
capital intelectual, empresas cotizadasResumen
El presente trabajo explora, en primer lugar y a partir del análisis de contenido de las cuentas anuales, la práctica informativa de las empresas españolas cotizadas en relación a indicadores de Capital Intelectual (CI, en adelante). En segundo lugar, se analiza, a través de un estudio Delphi, la posible desconexión entre la información que necesitan los usuarios de esta información para tomar decisiones eficientes y la información suministrada de forma voluntaria por las empresas. Los resultados muestran que pese a que la información sobre CI suministrada es escasa y poco estructurada, los expertos valoran su utilidad en la toma de decisiones muy positivamente, así como la necesidad de avanzar en la construcción de indicadores objetivos y en la construcción de un marco normativo que permita a las empresas informar de manera comparable sobre su CI.
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