Intangible Capital és una revista científica d'accés obert que publica articles, de caràcter teòric i empíric, amb la intenció d'avançar en la comprensió dels fenòmens relacionats amb el management i el comportament organitzatiu, des de les perspectives de direcció estratègica, capital intel·lectual, gestió de recursos humans, psicologia aplicada, educació, TIC, gestió de la cadena de subministraments, comptabilitat...

Intangible Capital es una revista científica de acceso abierto que publica artículos, de carácter teórico y empírico, con la intención de avanzar en la comprensión de los fenómenos relacionados con el management y el comportamiento organizativo, desde las perspectivas de dirección estratégica, capital intelectual, gestión de recursos humanos, psicología aplicada, educación, TIC, gestión de la cadena de suministros, contabilidad...

Intangible Capital is an open access scientific journal that publishes theoretical or empirical peer-reviewed articles, which contribute to advance the understanding of phenomena related with all aspects of management and organizational behavior, approached from the perspectives of intellectual capital, strategic management, human resource management, applied psychology, education, IT, supply chain management, accounting...

Editors / Editores:

Pep Simó, Universitat Politècnica de Catalunya, Espanya
José María Sallan,Universitat Politècnica de Catalunya, Espanya

Editorial Board / Equip editorial:

Francisco Aliaga Abad, Universidad de Valencia, Espanya
Jasmina Berbegal, Universitat Internacional de Catalunya, Espanya
Marc Bonnet, Université Jean Moulin Lyon-3 / ISEOR, França
Dra. Edna R. Bravo-Ibarra, Universidad Industrial de Santander, Colòmbia
Francisco Javier Carrillo, Tecnológico de Monterrey, Mèxic
David Castillo, IQS School of Management, Espanya
Josep Coll Bertran, Universitat Politècnica de Catalunya (UPC), Espanya
Ramon Companys, Universitat Politècnica de Catalunya, Espanya
Albert Corominas, Universitat Politècnica de Catalunya, Espanya
Manuel Espitia, Universidad de Zaragoza, Espanya
Dr. José António Figueiredo Almaça, Universidade Autónoma de Lisboa, Portugal
Ercilia García-Álvarez, Universitat Rovira i Virgili de Tarragona, Espanya
Mercedes Garcia-Parra, Universitat Politècnica de Catalunya, Espanya
Liliana Herrera, Universidad de León, Espanya
Azman Bin Ismail, Universiti Malaysia Sarawak, Malaisia
Josep Maria Jorda, Universitat de Barcelona, Espanya
Esteban Lafuente, Universitat Politècnica de Catalunya. BarcelonaTech, Espanya
Xavier Llinas-Audet, Universitat Politècnica de Catalunya, Espanya
Luis E. Lopez, INCAE, Costa Rica
Jordi López-Sintas, Universitat Autònoma de Barcelona, Espanya
Cecilio Mar Molinero, Kent University, Regne Unit
Pablo Martin de Holan, IE Business School / INCAE, Espanya
Francisco Martin Peña, Universitat de Barcelona, Universitat Oberta de Catalunya, Espanya
Carme Martinez, Universitat Politècnica de Catalunya, Espanya
Rajesh K Pillania, Management Developement Institute, Índia
Carlos Robles, Universidad Autónoma del Estado de México, Mèxic
Henri Savall, Université Jean Moulin Lyon-3 / ISEOR, França
Enric Serradell, Universitat Oberta de Catalunya, Espanya
David Urbano, Universitat Autònoma de Barcelona, Espanya
Ramon Valle Cabrera, Universidad Pablo de Olavide, Espanya
Ferran Vendrell-Herrero, University of Birmingham, Regne Unit
Véronique Zardet, Université Jean Moulin Lyon-3 / ISEOR, Francia

Web site:


Recent Submissions

  • Behaviour of culinary tourists: A segmentation study of diners at top-level restaurants 

    Daries Ramón, Natalia; Cristobal-Fransi, Eduard; Ferrer-Rossell, Berta; Marine-Roig, Estela (OmniaScience, 2018-04)
    Open Access
    Purpose: The main aim of this research is to characterize the tourists visiting top-level restaurants to ascertain the profile of this type of customer, their behaviour and their influence on the destinations where they ...
  • Do business games foster skills? A cross-cultural study from learners’ views 

    Hernández Lara, Ana Beatriz; Serradell-Lopez, Enric; Fitó Bertran, Maria Àngels (OmniaScience, 2018-04)
    Open Access
    Purpose: This study seeks to analyse students’ perception of the effectiveness of business games as an e-learning method in management training. This analysis of games’ effectiveness is centred in the generic and managerial ...
  • Determining factors of women’s careers in management: A typology proposal 

    Cachón García, Cristina Ruth (OmniaScience, 2018-04)
    Open Access
    The objective of this paper is to identify a typology of the factors that determine the professional career of women in managerial positions, based on the different contributions made to the literature. Design/methodology: ...
  • Intellectual capital management: An approach to organizational practices in Ecuador 

    Claver-Cortés, Enrique; Zaragoza-Sáez, Patrocinio Carmen; González-Illescas, Mayiya (OmniaScience, 2018-04)
    Open Access
    Purpose: The present study has as its aim to identify the organizational management practices that involve intellectual capital as facilitators of innovation in its diverse formats, in Ecuador-based shrimp exporting ...
  • The impact of the patent system on the social welfare: A critical view 

    Giménez, Gregorio (OmniaScience, 2018-04)
    Open Access
    Purpose: This article offers a critical view of the impact of patents on economic activity. The article questions whether a strengthening of the patent system is optimal in economic terms, from a business and social ...
  • A technology transfer strategy based on the dynamics of the generation of intellectual property in Latin-America 

    Fuquen, Hermann Stuart; Olaya Escobar, Erika Sofía (OmniaScience, 2018-04)
    Open Access
    Purpose: Latin American countries have adopted different models of units or transfer offices associated with improved competitiveness; however, it is unclear whether they have been successful or if they have been designed ...
  • Advantages and contributions in the balanced scorecard implementation 

    Quesado, Patrícia Rodrigues; Aibar Guzmán, Beatriz; Lima Rodrigues, Lúcia (OmniaScience, 2018-02)
    Open Access
    Purpose: In this paper we aim to identify and analyse a set of advantages and contributions derived from the Balanced Scorecard (BSC) implementation. Design/methodology: In order to answer the research question, we have ...
  • Influential variables on the profitability of hospital companies 

    Creixans Tenas, Judit; Arimany-Serrat, Núria (OmniaScience, 2018-02)
    Open Access
    Purpose: This study attempts to evidence the economic and financial health of Spanish hospital companies in the period 2008-2015 and discover the variables that explain their profitability for survival and the opportune ...
  • Usefulness of Z scoring models in the early detection of financial problems in bankrupt Spanish companies 

    Fitó Bertran, Maria Àngels; Pla Erta, Dolors; Llobet, Joan (OmniaScience, 2018-02)
    Open Access
    Purpose: To determine the predictive capacity of two Z scoring models in situations of bankruptcy in the Spanish context. Design/methodology: The research intends to answer four questions: (1) Is Altman's Z scoring model ...
  • The activity-based costing model trajectory: A path of lights and shadows 

    Fitó Bertran, Maria Àngels; Llobet, Joan; Cugueró, Natalia (OmniaScience, 2018-02)
    Open Access
    Purpose: To present a literature review showing the trajectory of the ABC model. Design/methodology: Literature review. Findings: This paper analyzes the history of the ABC model and its dissemination process, in the form ...
  • The predictability of financial, accounting-based, and industrial factors on the success of newly incorporated Spanish firms 

    Tong, Yehui; Saladrigues, Ramon (OmniaScience, 2018-02)
    Open Access
    P u r p o s e: The purpose of this paper is to identify the impacts and predictability of financial, accounting-based, and industrial factors (as well as corporate venturing) on survival-based success of newly incorporated ...
  • Social Responsibility as a Management System 

    Arimany-Serrat, Núria; Sabata Aliberch, Anna (OmniaScience, 2018-02)
    Open Access
    Purpose: The aims of this research was to demonstrate what IQNet SR10 certification of a Social Responsibility management system means to companies. From the wide range of existing certifications, we identified the added ...

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