Data for: Integral measurement of knowledge management and intellectual capital in universities: proposal of a multifactor synthetic indexpublished by RAC-Revista de Administração Contemporânea);

Description

The purpose of this article is to propose a synthetic index of intellectual capital, aimed at prioritising knowledge management strategies in educational systems. This index is based on an exhaustive analysis of the dimensions that make up intellectual capital (human, relational, structural, innovation and entrepreneurship) in the five public universities in Bogotá (Colombia), following the Intellectus model. To measure intellectual capital, a principal components analysis approach was implemented to reduce the dimensionality of a set of indicators comprising system data (46.89%), institutional reports (25.42%) and perception (27.68%).

Steps to reproduce

To reproduce the indicator selection process, the study adopted an empirical-analytical approach framed by regulatory guidelines and existing measurement models (Jiménez Becerra, 2024). Indicators were defined and updated through a targeted literature review focused on applications of the Intellectus model (Bueno et al., 2011), selected for its system-based conceptualization of intellectual capital (Bueno Campos et al., 2002). Key studies served distinct functional roles in the selection framework: Marulanda Grisales (2022) identified core resources and capabilities; Segura Católico (2021) established disclosure evaluation criteria; Rojas & Espejo (2020b) provided techniques to measure scientific research investment efficiency; Martinez Moreno (2017) defined capital dimensions alongside governance characteristics; Estrada Muñoz & López Flórez (2011) offered valuation models for academic units; and Ruso Armada (2014) informed the accounting identification, valuation, and disclosure structure while addressing variable weighting limitations.

Categories

Funders

• Military University Nueva Granada

  Bogota D.C., Bogotá

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