Study of the intellectual capital in the academic area of a higher education institution, in the state of Tabasco, for the development of an improvement proposal

At present, intellectual capital is the most important resource for all organizations. Therefore, in the present research work the integral study will be carried out in the academic area of an institution of higher secondary education, in the state of Tabasco. It is proposed to design an instrument, which is considered a hybrid as it is formed by intangible information that is interpreted by the researcher and translated through a Likert scale to a quantitative data that allows to locate the study factor in a clear way to determine its degree of influence in the generation of intellectual capital. In addition, these factors are taken from experts in the study context whose experience allows them to give their opinion. This information is included in a double entry table that allows to find the key factors of incidence in the subject of study. The study is duly justified because it allows us to find the key factors that have the development of human resources to intellectual capital, which greatly benefits the context of study, in addition that an integral evaluation instrument will be provided since it covers tangible and intangible aspects in the measureme.