La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
The practice of online intellectual capital disclosure and its determinants in Colombian universities
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El desarrollo sostenible y los avances de la industria 4.0 y 5.0 han ratificado la relevancia de la gestión del Capital Intelectual (CI) en las universidades para demostrar su desempeño y creación de valor en la sociedad. El estudio analiza la Divulgación en Línea del Capital Intelectual (DCI) y sus determinantes en universidades colombianas. Para ello se diseñó un índice de DCI y se realizó un análisis de contenido en los sitios web. Por medio de un modelo de regresión lineal múltiple se determinaron los factores que explican la DCI. Se evidencia que el grado de DCI es bajo y su mayor énfasis está en su capital de procesos de la tercera misión y en su capital relacional. Además, se muestra que el origen institucional, la capacidad de investigación y el estatus explican los niveles de DCI. Se concluye que las universidades públicas, con una plantilla de docentes con formación doctoral y con acreditación de alta calidad, logran una mayor DCI.
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