El capital intelectual en los resultados empresariales: Un enfoque en las microempresas del cantón La Maná

This study analyzes the influence of intellectual capital on business results of microenterprises in the La Maná canton, Ecuador. Four hypotheses were raised: h1 (intellectual capital positively influences business results), h2 (human capital is directly related to results), h3 (structural capital positively influences) and h4 (relational capital contributes to growth and sustainability). The research adopts a quantitative approach, with a non-experimental and descriptive-causal design, based on a sample of 316 microenterprises from sectors such as commerce, agriculture and manufacturing. A descriptive analysis was carried out to characterize the sample and summarize the responses on intellectual capital and business results. Then, statistical techniques such as Spearman's correlation, chi-square and Kendall's tau-c were applied to evaluate the relationships between ordinal variables. The results showed that intellectual capital has a significant and positive influence on business results, confirming H1. Human capital showed the strongest correlation (ρ = 0.589, p < 0.01), validating H2. Structural capital (ρ = 0.436, p < 0.01) and relational capital (ρ = 0.438, p < 0.01) also showed significant correlations, supporting H3 and H4. In conclusion, intellectual capital is a strategic resource for microenterprises in the La Maná canton, and its comprehensive management can enhance their growth and sustainability. Future research could adopt longitudinal approaches.