INTELLECTUAL CAPITAL AND ORGANIZATIONAL SUSTAINABILITY IN ECUADORIAN COOPERATIVES: AN ANALYSIS FROM THE HUMAN, STRUCTURAL, AND RELATIONAL DIMENSIONS
DOI:
https://doi.org/10.37135/kai.03.16.02Keywords:
Intellectual capital, sustainability, cooperatives, human resources, knowledge management, institutional relationsAbstract
This study analyzes the disclosure of intellectual capital in institutional reports of savings and credit cooperatives in Ecuador, focusing on the human, structural, and relational dimensions. A qualitative content analysis was conducted using Atlas.ti, based on documents from 2022 to 2024. Findings reveal a strong emphasis on regulatory frameworks, staff training, and quality systems, but also show gaps in knowledge management, intellectual property protection, and strategic external relationships. The uneven development of intellectual capital dimensions limits organizational sustainability and long-term legitimacy.
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