Las singularidades del capital humano de las cooperativas como elementos caracterizadores de su capital intelectual

Abstract

Over the last decade, business literature has identified knowledge management as one of the key tools in managing a modern company. In this regard, it is possible to identify, measure and manage the critical intangibles in a company by means of intellectual capital statements that can provide the management with important information on where value lies and its evolution over time. Being a special type of companies, the human capital of cooperatives has its own particular characteristics. Therefore, because of their intrinsic values, the way their capital is structured, their recruitment policies, etc. their specific nature is worthy of study. By identifying the features of the human capital in a cooperative it is possible to better define its business strategy, based on the critical resources and capabilities in its area of business. By carrying out a case study of a credit cooperative this article therefore attempts to identify and reach conclusions regarding the competitive advantages of cooperatives in terms of the most import resource of any business: people.Coopératives, intangibles, capital humain, capital intellectuel, gestion de la connaissance.