Intellectual Capital in the Peruvian banking sector

Bravo Martinez A.O.; Sánchez Gómez J.E. · Revista Venezolana de Gerencia (2024) · DOI: 10.52080/rvgluz.29.105.11

Resumen

Intellectual capital is recognized as an important factor for competitiveness, value creation and superior financial performance, especially in knowledge-intensive industries such as the banking sector. The present study uses the value added intellectual coefficient (VAIC) to measure intellectual capital and the contribution of its dimensions in the generation of value in the Peruvian banking sector between the years 2017 and 2020 using as a source the financial data published by the Superintendencia del Mercado de Valores del Perú. The results showed that the human capital dimension is the one that most influences the creation of value while physical capital has an insignificant influence. The correlation analysis confirmed the direct influence of intellectual capital and structural capital on value creation. The need to invest in intangibles is concluded since this directly influences the creation of value and competitive advantage.

Instituciones: Universidad San Ignacio de Loyola