Medición del capital intelectual: análisis de reconocimiento contable de activos intangibles en instituciones de Bolívar, Ecuador.

Abstract

This study analyzes intellectual capital measurement and accounting recognition of intangible assets in institutions of Bolívar province, Ecuador. The research addresses the growing disparity between economic value generated by organizations through their intangible resources and their representation in financialstatements under International Financial Reporting Standards. A mixed methodological approach was employed, combining documentary analysis of financial statements from 47 institutions with semi-structured interviews of 18 accounting professionals from educational, cooperative financial, agro-industrial, and professional services sectors. Results show that 78% of analyzed institutions do not recognize significant components of their intellectual capital in accounting records, with an average gap of 34% identified between book value and estimated economic value. Main barriers include regulatory restrictions of IAS 38 for internally generated intangibles, technical limitations in valuation methodologies, and scarce organizational culture oriented toward knowledge management. The study concludes that implementing complementary information systems to make intellectual capital visible through non-financial indicators is necessary, without contravening the current regulatory framework, thus contributing to a more faithful representation of institutional value.