Keywords
economic value added
information technology
Skandia Model
intellectual capital
How to Cite
Abstract
This work involves the application of the empirical model Skandia to a group of gas utilities, to determine the value of intellectual capital, specifically anything related to information technology. Research was conducted using the case method. The main findings of this study are: a) that it is possible to determine the value of information technology, adapting the model Skandia, and b) there exists a direct positive relationship between the value of information technology and value creation, measured in terms of Economic Value Added.By submitting a contribution to consideration of the Editorial Board of Fórum Empresarial, the authors attest that it is an original, unpublished work, which has not been nor will be simultaneously submitted to another journal for consideration and publication; that they are responsible for the work carried out and the content of the article; and they have the corresponding copyrights.
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