En cuanto a la experiencia en la búsqueda de los artículos sobre Gestión Empresarial en scopus.com, fue algo complicado, porque todos los textos encontrados estaban completamente en ingles,a demás de que habia pocos artículos titulados en español sobre el tema en cuestión, y también con pocas citaciones. Se hizo lo mejor que pudo, y se investigo bastante sobre cuales fueran los artículos con más citaciones, y los siguientes dos fueron los ganadores en este aspecto.
El mejor artículo en inglés, con más de tres mil visitas.
Strategic Management Journal
Volume 18, Issue 7, August 1997, Pages 509-533
Dynamic capabilities and strategic management
Teece, D.J. , Pisano, G. , Shuen, A.
a Haas School of Business, University of California, Berkeley, CA, United States
b Grad. Sch. of Bus. Administration, Harvard University, Boston, MA, United States
c School of Business, San Jose State University, San Jose, CA, United States
d Inst. of Mgmt., Innov. and Org., Haas School of Business, University of California, Berkeley, CA 94720-1930, United States
Abstract
The dynamic capabilities framework analyzes the sources and methods of wealth creation and capture by private enterprise firms operating in environments of rapid technological change. The competitive advantage of firms is seen as resting on distinctive processes (ways of coordinating and combining), shaped by the firm's (specific) asset positions (such as the firm's portfolio of difficult-to-trade knowledge assets and complementary assets), and the evolution path(s) it has adopted or inherited. The importance of path dependencies is amplified where conditions of increasing returns exist. Whether and how a firm's competitive advantage is eroded depends on the stability of market demand, and the ease of replicability (expanding internally) and imitatability (replication by competitors). If correct, the framework suggests that private wealth creation in regimes of rapid technological change depends in large measure on honing internal technological, organizational, and managerial processes inside the firm. In short, identifying new opportunities and organizing effectively and efficiently to embrace them are generally more fundamental to private wealth creation than is strategizing, if by strategizing one means engaging in business conduct that keeps competitors off balance, raises rival's costs, and excludes new entrants. © 1997 by John Wiley & Sons, Ltd.
Language of original document
English
Author keywords
Capabilities; Competences; Innovation; Knowledge assets; Path dependency; Strategy
En cuanto al mejor artículo en español, el unico que se pudo encontrar fue este, el cual tenia 8 citaciones. Mientras que los otros artículos en español tenia 1 ó 0 citaciones.
La relevancia de los intangibles para la valoración y la gestión de empresas: Revisión de la literatura (1)
Cañibano, L. , Covarsí, M.G. , Paloma Sánchez, M.
a Universidad Autónoma de Madrid, Spain
b Universidad de Sevilla, Spain
Abstract
This paper presents a survey of the economics, business and accounting literature focusing on the analysis of intangibles. First, it addresses the analysis of the economic nature of intangibles, discusses several alternative definitions, and reviews the classifications proposed in the literature, as well as the accounting criteria for the recognition, valuation and depreciation of intangible assets. Then, a discussion on the relevance of specific intangible assets for firm valuation is presented, paying special attention to the risks of underestimating the value of intangibles. The paper then delves on the managerial implications of intangibles, discussing the relevance of organizational innovation and the strategic management of intangibles. Finally, several proposals for the disclosure of information on intangibles are reviewed.
Language of original document
Spanish
Author keywords
Control; Intangibles; Management; Valuation
