PENALOZA LOPEZ, Verónica Leonor et al. Contribution of private universities in the identification and measurement of intellectual capital in agri-food companies. []. , 19, 91, pp. 455-467.   30--2023. ISSN 1990-8644.

The objective of this research is to analyze the impact of intellectual capital, identifying the value of this intangible asset in the agri-food companies of the Ambato canton, based on the measurement made by students of the Faculty of Business Administration of Private Universities, as an instrument of contribution to scientific production and contribution to society. The study contains the methodological elements, characterized by a qualitative and quantitative, non-experimental, longitudinal and descriptive approach. The research modality is field research, the survey technique was applied to the managers of the companies Bioalimentar, Avipaz, Avihol and Nutrisalminsa; in addition, the work is bibliographic-documentary by the application of the analysis of documents. The study ends with the calculation of the intellectual capital of the companies, for this purpose the teachers and students of the Faculties of Business Administration applied the Skandia model.

: Education; Accounting; Human capital; Decision making; Information; Intellectual capital.

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