Abstract

RINCON SOTO, Carlos Augusto; MOLINA MORA, Francisco Ricardo  and  GONZALEZ GONZALEZ, Patricia. INTELLECTUAL CAPITAL IN SOLIDARITY ECONOMY ORGANIZATIONS. Tend. [online]. 2021, vol.22, n.2, pp.309-330.  Epub Aug 27, 2021. ISSN 0124-8693.  https://doi.org/10.22267/rtend.212202.178.

The objective of this article is to contribute to the discussion on how the capital of solidarity is part of the structure of intellectual capital in companies with solidarity-based economy. This is important, since by unveiling this intangible, it encourages its control and management, as well as its correspondent research, which creates strategies to optimize it, so that this could clarify the purposes and improve the results of the entities with solidarity-based economy. This article elaborates a conceptual framework and a literature review, as well as an interpretive analysis of the results. The findings showed that the literature recognizes the existence of other factor in the solidarity-based economy, in addition, it was found that the literature on factor C could contribute to the description and elaboration of the characterization of the capital of solidarity.

JEL: B50; B55; E22; O49; P13

Keywords : intangible asset; collectivism; cooperative; collective economy; factor C,.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )