Resumen

ACOSTA PARDO, Julio César. Intellectual capital reports on technological- based companies: background experience of Madrid's technological scientific parks. Rev. esc.adm.neg [online]. 2012, n.72, pp.164-178. ISSN 0120-8160.

This article, based on research, shows the technological- based companies' intellectual capital (NEBTs) and its impact on knowledge assets management. These new companies share common features related with techno- scientific knowledge value as a critical asset. The community of Madrid has developed a research line based on intellectual capital reports as a strategic diagnosis for NEBTs. This qualitative study was made having a sample of 35 companies that are experiencing a consolidation period in this economic sector: information technology, natural feeding, environment, biotechnology and engineering. These companies are located in the so- called Madrid Scientific Park and Leganes Technological Park. The results of this study describe the importance of managing intangible assets as a way to approach scientific research and development (R & D) 'as a business deal, and to recognize the complexity and depth of the necessary innovation knowledge.

Palabras clave : Intellectual capital; New technological- based companies; Scientific and technological parks; Research and development; Innovation.

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