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Una nueva visión del capital

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Escrito por admin | en Intangibles

Una situación como la descrita anteriormente, forzosamente tenía que dar lugar tarde o temprano a algún tipo de iniciativa, que ofreciera posibles soluciones, aunque fuera inicialmente de forma transitoria y lógicamente poco formalizada.

Los primeros intentos, han estado dirigidos a definir y caracterizar estos factores inmateriales que en cierta medida distorsionan la realidad contable, con ello se da lugar a la aparición de los nuevos conceptos de:

- Capital humano.
- Capital intelectual.
- Capital estructural.

Desde sus artículos habituales en la revista Fortune, probablemente ha sido el periodista norteamericano norteamericano Thomas A. Stewart uno de los autores que más ha contribuido a la divulgación del concepto de capital intelectual, como aproximación a un mejor entendimiento del papel actual del capital social en las empresas.

Stewart, al igual que otros autores, (Karl Sveiby, Leif Edvinson) distingue entre tres categorías básicas de intangibles antes señaladas: capital humano, intelectual y estructural.

El conjunto de estos diferentes recursos, tal como se indica en la imagen, podría aparecer registrados en el pasivo del balance de la sociedad, al menos conceptualmente, en un intento de reconocer un valor ignorado hasta el momento.

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