Intangible assets and their influence on the economic efficiency of a Cuban bank

Abstract

Based on the premise that if intellectual capital cannot be measured it cannot be managed. An empirical study was conducted in a Cuban financial institution, with the intention of knowing whether intangible assets are adding or destroying value in the organization. We study the national and international theoretical models of intangible assets in the modern company and their importance to generate value in the organization. The results were triangulated from the metrics applied, which revealed that there is no significant relationship between the economic performance of the bank and the perception of the management of intangible assets, the average scores denote low management of intangibles so in the short term they deserve to generate alerts to avoid contractions in long-term efficiency.