Title: Proposal of an intellectual capital model for the Spanish hospitality sector

Authors: Jose Miguel Rodriguez Anton, Luis Rubio Andrada, Cristina Esteban Alberdi

Addresses: Departamento de Contabilidad y Organizacion de Empresas, Universidad Autonoma de Madrid, Facultad de Economicas, Modulo E-VIII, Carretera de Colmenar Viejo, Km. 15, 28049 Madrid, Spain. ' Departamento de Economia Aplicada, Universidad Autonoma de Madrid, Facultad de Economicas, Carretera de Colmenar Viejo, Km. 15, 28049 Madrid, Spain. ' Departamento de Contabilidad y Organizacion de Empresas, Universidad Autonoma de Madrid, Facultad de Economicas, Modulo E-VIII, Carretera de Colmenar Viejo, Km. 15, 28049 Madrid, Spain

Abstract: Taking a proposal from an intellectual capital general model for the hospitality sector composed of five capitals: human, organisational, technological, business relation and contextual, the present working paper attempts to reach a definition of a Synthetic Model by enabling the measurement and development of the existing intangibles in the Spanish hotel sector, specifically, in Madrid. Taking this General Model as starting point and with the cooperation of the expert opinion of the managers of four and five stars hotels in Madrid, we will obtain this much more operational and agile Synthetic Model.

Keywords: intellectual capital model; hotels; hospitality industry; tourism sector; Madrid; Spain; hotel management.

DOI: 10.1504/IJLIC.2005.007102

International Journal of Learning and Intellectual Capital, 2005 Vol.2 No.3, pp.305 - 320

Published online: 26 May 2005 *

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