Assessment of Intellectual Capital of Network Marketing companies in Colombia.

Authors

  • Martha Lucía García Orozco Univesidad del Valle
  • Carlos Augusto Rincón Soto Universidad del Valle
  • Julio Cesar Millan Solarte Univesidad del Valle

Abstract

The management and assessment of human capital has become a generator of competitive advantages. The objective of this paper is to analyze the relationship between the assessment of intellectual capital and profitability in the Network Marketing business in Colombia. The methodology was descriptive with quantitative approach applying the deductive method, 23 Network Marketing business with financial information from the years 2016 to 2020 were analyzed, a database of 115 financial statements was built. The results showed a correlation between profitability indicators and the Added Value of Capital Investment.

Author Biographies

Martha Lucía García Orozco, Univesidad del Valle

Maestría en Contabilidad, Universidad del Valle. Dirección postal: calle 4B n.° 36-00.

Carlos Augusto Rincón Soto, Universidad del Valle

Doctor en Administración. Profesor asociado, programa de Contaduría
Pública, Universidad del Valle. Dirección postal: calle 4B n.° 36-00.

Julio Cesar Millan Solarte, Univesidad del Valle

Doctor en Administración. Profesor asociado, programa de Contaduría
Pública, Universidad del Valle. Dirección postal: calle 4B n.° 36-00.

Published

2024-08-08

How to Cite

García Orozco, M. L., Rincón Soto, C. A., & Millan Solarte, J. C. (2024). Assessment of Intellectual Capital of Network Marketing companies in Colombia. Revista científica Pensamiento Y Gestión, (55), 121–150. Retrieved from https://rcientificas.uninorte.edu.co/index.php/pensamiento/article/view/15682