DOI:
https://doi.org/10.14483/22487638.24214Publicado:
31-03-2026Número:
Vol. 30 Núm. 87 (2026): Enero - MarzoSección:
RevisiónIntellectual Framework of Research on Intangible Assets in MSMEs: A Comparative Analysis Between Latin America and the International Context
Estructura intelectual de la investigación sobre activos intangibles en MiPymes: un análisis comparativo entre América Latina y el contexto internacional
Palabras clave:
Intangible Assets, Latin America, Bibliometric analysis, Intellectual capital, Intellectual structure, Micro, small and medium-sized enterprises (MSMEs) (en).Palabras clave:
Activos intangibles, América Latina, Análisis bibliométrico, Capital Intelectual, Estructura intelectual, Micro, pequeñas y medianas empresas (MiPymes) (es).Descargas
Resumen (en)
Objective: This article examines the thematic evolution and intellectual structure of research on intangible assets in micro, small, and medium-sized enterprises (MSMEs) through a comparative approach between Latin America and the international context. Its aim is to identify the main theoretical streams, regional gaps, and research dynamics that shape this field, highlighting both the convergences and divergences between the two contexts. Methodology: A mixed methodology was adopted, combining bibliometric techniques, such as co-citation analysis and thematic evolution, with a qualitative content review. The Scopus and Web of Science databases served as data sources, yielding a total of 683 documents published up to 2024, 54 of which correspond to Latin American affiliations.
Results: The results reveal lower conceptual and methodological density in Latin American scientific production, characterized by a fragmented structure and a limited presence of consolidated theoretical frameworks. Nevertheless, emerging regional themes were identified that position intangible assets as strategic tools for productive transformation.
Conclusions: The study concludes that Latin America is undergoing a delayed yet progressive alignment with the global agenda, and it highlights the need to strengthen context-specific frameworks that articulate global conceptual richness with regional realities.
Resumen (es)
Objetivo: este artículo analiza la evolución temática y la estructura intelectual de la investigación sobre activos intangibles en MiPymes, mediante un enfoque comparativo entre América Latina y el contexto internacional. Su objetivo es identificar las principales corrientes teóricas, brechas regionales y dinámicas investigativas que configuran este campo, visibilizando tanto las convergencias como las divergencias entre ambos contextos.
Metodología: se adoptó una metodología mixta, combinando técnicas bibliométricas, como análisis de cocitación y evolución temática, con una revisión cualitativa de contenido. Las fuentes utilizadas fueron las bases de datos Scopus y Web of Science, integrando un total de 683 documentos publicados hasta el año 2024, de los cuales 54 corresponden a afiliaciones latinoamericanas. Resultados: los resultados evidencian una menor densidad conceptual y metodológica en la producción científica latinoamericana, caracterizada por una estructura fragmentada y menor presencia de marcos teóricos consolidados. No obstante, se identifican temas emergentes propios de la región que posiciona a los bienes intangibles como herramientas estratégicas en la transformación productiva.
Conclusiones: el estudio concluye que América Latina se encuentra en un proceso de alineación tardía, aunque progresiva, con la agenda global, y plantea la necesidad de fortalecer marcos situados que articulen la riqueza conceptual global con las realidades regionales.
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