Cristina Esteban Alberdi

Proposal of an intellectual capital model for the Spanish hospitality sector

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.