Evaluación cienciométrica y conceptual de la creación de valor: enfoques, desafíos y propuestas integradoras
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https://doi.org/10.5281/zenodo.17957332Palabras clave:
Creación de valor organizacional, análisis cienciométrico, Tree of Science, capital intelectual, sostenibilidad, experiencia del cliente, activos intangibles, modelos híbridoResumen
El presente artículo explora la evolución conceptual, los marcos teóricos predominantes y las herramientas más empleadas para medir la creación de valor (CV) entre 2000 y 2024, con el fin de identificar patrones, enfoques emergentes y vacíos en la literatura especializada. Basado en una revisión sistemática de 553 publicaciones indexadas en Scopus y Web of Science, se aplicó un enfoque metodológico mixto que integra análisis cienciométrico con el algoritmo Tree of Science (ToS), lo cual permitió mapear tanto las estructuras intelectuales consolidadas como las tendencias emergentes.
Los hallazgos evidencian un giro progresivo desde enfoques financieros clásicos hacia visiones más holísticas, que posicionan la sostenibilidad, el capital intelectual y la experiencia del cliente como ejes clave en la generación de valor. Asimismo, se identificaron tres líneas temáticas dominantes: finanzas corporativas, gestión de servicios y activos intangibles. En conclusión, la creación de valor en las organizaciones se configura como un fenómeno complejo y multidimensional, que exige marcos analíticos flexibles capaces de integrar variables simbólicas, relacionales y contextuales. En este sentido, se recomienda profundizar en la aplicación de modelos híbridos como VAIC y DEA en sectores no tradicionales, destacando el papel estratégico que desempeñan las capacidades dinámicas y el capital humano en la generación sostenible de valor.
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Derechos de autor 2025 Álvaro Alexander Cano Vargas, Milton Marino Gómez Ortiz, José Carlos López Figueroa, Jairo Humberto Muñoz Cabrera, José Eduardo Corredor
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
