THE ESTABLISHMENT OF AN INTELLECTUAL CAPITAL MODEL IN REAL COMPANIES: TEACHING AT UNIVERSITY MASTER DEGREES

When we talk about Intellectual Capital or intangible resources, we distinguish between intangible assets and core competencies. Numerous authors believe that not all intangible resources or Intellectual Capital have equal importance; core competencies are considered the most important resources; they are the set of skills or capacities developed by the company that generate significant value or benefit for the client (Prahalad and Hamel, 1990; Hamel and Prahalad, 1994). We pay attention to the last ones: core competencies, concretely, those linked to each IC dimensions: competencies linked to Human Capital, competencies linked to Structural Capital and competencies linked to Relational Capital. It is really true how important the intangible resources or Intellectual Capital´s competencies are in our society to increase our economy success. It is a fact the great effort made during some years ago by academics to establish a good intellectual capital (IC) model to be used by real companies, and also the high difficulties founded to implement them efficiently due to the lack of information to value intellectual capital properly. For that, the aim of this work is to show how a proper intellectual capital model proposed could be applied by real companies, and also, be taught at university master degrees to be considered as important as it really is.