The most relevant indicators of Intellectual Capital components in an engineering faculty

The valuation of an organization or company has moved from the concept of tangible assets, easily valuable and measurable, to the inclusion of intangible assets like intellectual capital. For this reason, the analysis and selection of indicators that allow an approach to the valuation of the basic components of intellectual capital within an organization become relevant. Even more, strategic decision making for training processes or even strategic employee appointment in different areas apart from being a fundamental element in the innovation and technical development is also a competitive advantage in human resources management regarding innovation capacity. This paper approaches the selection and systemic construction of the most relevant indicators of intellectual capital basic components. Financial indicators by their own cannot offer a realistic and fair vision of the progress of a company (Johnson & Kaplan, 1987). The aim of this work is to propose the indicators with most importance among the basic components of the intellectual capital in specific programs of a higher education institution, in the particular area of engineering, in order to value them.