Relevance of Value Management Indicators Based on Intellectual Capital for the Colombian Shipbuilding Sector

The Colombian shipbuilding sector, particularly in Cartagena de Indias, is characterized by high specialization in knowledge management, competitiveness, and productivity, driven by intellectual capital (IC) and technological innovation. Comprising 35 shipyards —five internationally certified—, it significantly contributes to foreign trade, defense, and strategic sectors such as petrochemical and logistics. Since 2013, it has achieved a 61.3% growth in exports, generating annual revenues between USD 15 and 30 million and providing specialized employment. The 2030 Agenda envisions Colombia as a bi-oceanic power, requiring innovations and investments to serve larger vessels. IC, defined as the value of organizational knowledge, encompasses human, structural, and relational capital. Its effective management involves capturing, storing, transferring, and strategically applying knowledge. From pioneering models such as Sveiby (1986) to approaches like Skandia Navigator and Balanced Scorecard, various methodologies have been developed to measure and manage IC, though many lack clear indicators. Recent proposals suggest logical–methodological frameworks adapted to sectoral contexts. Studies show a positive correlation between IC and financial performance, as well as the need to include social and environmental dimensions in public sectors. International research, such as in 322 Malaysian organizations, confirms that knowledge management infrastructure and processes, mediated by institutional accounting practices, significantly impact organizational performance. Strategically integrating IC management with accounting tools and innovation is essential to maximizing its value in the sector.