Análisis de metodologías existentes para valoración de activos intangibles o capital intelectual

Abstract

The main objective of this text is to apply the knowledge of information research characterizing the leading countries in the scientific production of business, management and accounting, and analysis of methodologies for the valuation of intangible assets or intellectual capital. To this end, the thematic search method was implemented in the Scopus, Scimago and Lareferencia platforms, in order to obtain first an overview from the globalized world of information, as a regionalized one focused on Latin America. Thus, it was identified that the countries that lead in scientific production in the valuation of intangible assets or intellectual capital are Russia, Spain and the USA. And in Latin America it’s Brazil and Peru.