Journal of the International Academy for Case Studies (Print ISSN: 1078-4950; Online ISSN: 1532-5822)

Case Reports: 2023 Vol: 29 Issue: 3

Factorial model of formation of intellectual capital in the Covid-19 era Factorial Model of Formation of Intellectual Capital in the Covid-19 Era

Cruz Garcia-Lirios, Autonomous Mexico State University

Rosa Maria Rincon-Ornelas, University of Sonora

Gilberto Bermudez Ruiz, Anahuac Del Sur University

Citation Information: Lirios, G.C., Rincon-Ornelas, R.M., & Ruiz, G.B. (2023). Factorial Model of Formation of Intellectual Capital in the Covid-19 Era. Journal of the International Academy for Case Studies, 29(3), 1-6.


Social entrepreneurship warns a process of deliberate, planned and systematic rational choice which promote intellectual capital formation are predominant determinants. Specify a model for the study of trust dimensions: experiences, knowledge, capabilities, emotions, and abilities. Not experimental, documentary and retrospective study with a non-random selection of sources indexed repositories, considering the keywords and the publication period 2020-2023. A model with eight hypotheses three paths dependency relationships between nine variables put forward in the state of knowledge was specified.


Heads of Family, Social Work, Entrepreneurship, Specification, Mode.


At the time this work is written, the policies to mitigate the pandemic caused by the coronavirus SARS-CoV-2 and Covid-19 have reported 17 million infected, 9 million sick and 700 thousand deaths in the world (Hernandez, 2020). In Mexico, 500 thousand have been infected, 300 thousand sickened and 50 thousand died. In this scenario of risk, uncertain situation and health contingency, the formation of human and intellectual capital is centred in the virtual classroom (Garcia, 2020). Unlike the traditional classroom where the stage is controlled by the teacher, in the electronic classroom technology defines the type of communication between the parties involved.

The principles that guide the rational choice lie in the tastes and preferences crystallizing objectives of the actors (Sanchez, 2020). Therefore, before taking any decision binding preferences strategies, achieve collect information that will determine the election. If individuals rather have an indeterminate number of tastes, objectives and goals, then your preference will no longer depend on their capacity of choice and action. Therefore, they act in a non - rational way. The rational choice theory also warns that a decision is a result of an estimate of the costs and benefits of carrying out an effort regardless of their degree of significance (Quiroz, 2020). This is a utilitarian dimension in which control of a situation from establishing a favourable balance of benefits versus costs will determine the election. More specifically, the benefits and costs translate into a ratio of risk, effort and reward. This means that a choice is rational when the risks and efforts are minimal provided that the rewards are greater.

In contrast, when the recognition of an effort and risk is not up to expectations, then the choice has not been entirely rational and rather approaches an irrational dimension if the risks and efforts are increasing and intense with respect to the absence of rewards (Korstanje, 2020). This is because the individual who tries is committed to the risks that will be activated by profit expectations. Integrating each of the variables represents a series of paths in which the correlations explain each choice (Elizarraraz, 2020). The rational choice explained in general terms the process by which preferences are the determining factor by other factors which generate information or sense an atmosphere of certainty when deciding and act accordingly. To the extent such information is available, accessible and actionable, then the rational choice will emerge as an option, but rather proliferates ambiguity, then a non- rational decision will be generated with irrational consequences.

However, when information is not available or is very abstract, rational choice is replaced by a tighter option to culture; values and norms of people with respect to a contingency which no known precedent some, but people always react the same way (Sanchez, 2019). If rational choice is brewing from preferences based on information available to determine tastes and objectives, the prospective attitude suggests that the absence of information creates uncertainty that determines risk aversion or waiver of certain gains and risk appetite when losses are imminent (Bermudez Ruiz et al., 2019). Thus, the utility, benefit or happiness crystallizes into losses or gains, circumventing the process of rational choice and legitimizing an irrational choice.

Therefore, a prospective is more than a decision lies in attitude and expectation of risk or certainty to gains and losses in the immediate future. In that sense, a retrospective is an attitude that is the same relation but compared to last (Carreon et al., 2019). The prospective attitude is a hinge between rational choice and reasoned action (Aguilar, 2019). Each of these theoretical and conceptual frameworks based its scope and limits from the availability of information, if the individual is able to assume an attitude, make a decision or take an action that corresponds to the available information and representation that you have.

Unlike the rational choice theory that focuses on the usefulness of the information available and the theory of prospective attitude that focuses its interest in the certainty of the information, the theory of reasoned action assumes that information, any it is, it is a general environment that will influence the behavior to the extent that information is transformed into rules (Martinez, 2019). This is because the theory of reasoned action considers that all information is cognitively process.

Therefore, an overview of the environment, their demands and opportunities conducive categories of accessible and abundant availability of information that will influence a spendthrift behavior such as believing that jobs, wages and financial credits significantly increase (Moreno et al., 2019). On the contrary, if one considers that the context is rather recession and economic crisis, then austere styles, cooperative and innovative life will be adopted.

However, the theory of reasoned action, like the rational choice theory and the theory of prospective attitude pose a general scenario incident on a specific behavior without considering the current situation and specifies decision maker (Bolivar, 2019). The aim of this study is to specify a model for the study of social entrepreneurship in household heads. From a review of the literature, the variables that allowed the systematization of the determinants of entrepreneurship paths are extracted.

How is the capital formation process reported in the literature from 2018 to 2020 in international repositories, considering the prestige of the source?

The hypothesis that guides this study refers to the fact that the determinants of the formation of intellectual capital are different in the traditional classroom with respect to the virtual classroom, as well as among users, considering their acceptance, adoption and compatibility of technology with their school functions (Espinoza et al., 2021). In this way, the theoretical, conceptual and empirical frameworks related to the formation of intellectual capital in risk scenarios and uncertain contingencies are exposed. Next, the methodological decisions to address the phenomenon are described and the corresponding diagnosis is presented. Discussion of the findings with other works is included and the implications in the virtual classroom are reflected upon (Valdes et al. 2020).


Design: Documentary work was carried out with a selection of sources indexed to international repositories such as Scopus and WoS, considering the keywords of “specification” and “intellectual capital” in the period from 2020 to 2023 (Vazquez et al., 2021).

Instrument: An Inventory of Systematic Reviews was constructed that includes the analysis and qualification of the findings, considering their relevance, distance and quality with respect to the updated and specialized literature. In three phases; qualifying, comparative and consensual, expert judges in the matter qualify, comment and reconsider the assignment of numbers to the items of congruence, title, objectives, premises, method, technique, parameters, discussion and conclusion.

Process: A search for summaries was carried out in order to subtract the indicators of intellectual capital, considering equation (1). Then, once the indicators of empathy, trust, commitment, entrepreneurship, productivity, competitiveness, innovation, satisfaction and happiness were selected, experts on the subject rated these indicators in order of importance, being 10 of greater importance and 0 of zero or no some importance Data were processed in the statistical analysis package for social sciences version 20.0


b: efficiency of HC accumulation process, exog, parameter.

1-u: time devoted in acquiring HC.

Analysis: Percentages, contingencies and proportions were estimated to establish risk thresholds in decision-making regarding intellectual capital indicators.

Interpretations: Thresholds were established; lower limit and upper limit of homogeneous random effects (Sandoval et al., 2021). In this way, the values included in the interval were assumed as evidence of systematic review and application of the findings in the construction of public policies, government strategies and political programs (Juarez et al., 2021). In contrast, the values outside the threshold were assumed as heterogeneous random effects and therefore susceptible to high-risk scenarios in decision making.


The trust indicator obtained the highest percentage (25%) followed by commitment (22%), empathy (17%), entrepreneurship (13%), satisfaction (9%), innovation (6%), productivity (4%), competitiveness (3%), happiness (1%). This means that decision-making is a function of the level of trust, although the instrument does not specify the type of trust that can be organizational, interpersonal, intra-personal or technological (Table 1).

Table 1 Instruments Descriptions
E M SD C1 C2 C3 C4 C5
e1 6,12 1,45 13,21 16,32 18,21 14,32 11,42
e2 6,57 1,56 15,46 11,46 41,23 17,59 17,62
e3 6,21 1,76 17,59 10,89 14,36 15,43 13,90
e4 6,07 1,32 10,54 15,46 18,50 16,57 17,34
e5 6,34 1,87 17,23 18,43 15,46 17,56 15,43
e6 6,87 1,98 19,78 15,43 10,59 15,78 14,32
e7 6,34 1,21 15,47 15,21 16,43 19,84 10,56
e8 6,51 1,45 16,26 12,35 19,32 15,67 17,46
e9 6,34 1,68 19,32 10,56 17,56 16,34 14,56

The contingency parameters suggest significant differences between the decisions made based on intrapersonal trust with respect to interpersonal [ϰ2=16,27 (16 df) p < ,05]. In other words, as an educational process, intellectual capital is focused on internal capacities, experiences, skills, knowledge and emotions rather than their outsourcing when socializing knowledge.

The proportions of probability suggest that the formative process of intellectual capital, centred on the intra-personal confidence of abilities [OR=17,21(13,24 to 19,20)], skills [OR=18,21 (14,35 to 20,21)], knowledge [OR=15,43 (13,24 to 21,23)], experiences [OR=18,20 (14,32 to 23,45)] and emotions [15,46 (10,21 to 22,31)], is at an allowable threshold of risk. It means then that the intervention of social work can be cemented in the formation of intellectual capital and its indicators of intra-personal confidence (Table 2).

Table 2 Relations Between Categories
C C1 C2 C3 C4 C5
C1 12,12 (10,21 to 1,23)
C2 15,46 (11,34 to 6,57) 18,39 (14,32 to 21,24)
C3 16,57 (10,56 to 4,35) 17,32 (15,43 to 19,40) 18,34 (13,24 to 18,70)
C4 15,38 (12,43 to 19,40) 10,23 (10,01 to 16,23) 17,45 (12,34 to 19,56) 14,32 (11,21 to 20,31)
C5 14,35 (12,31 to 20,34) 18,45 (14,32 to 23.45) 15,46 (10,45 to 19,45) 16,57 (14,35 to 23,56) 16,21 (13,24 to 21,34)

In order to appreciate the structure of axes, trajectories and relationships between the categories and the extracts, a model of equations was carried out (Figure 1).

Figure 1 Structural Equation Modeling
Source: Elaborated with data study; E=Extract, e1=Trust, e2=Commitment, e3=Empathy, e4=Entrepreneurship, e5=Satisfaction, e6=Innovation, e7=Productivity, e8=Competitiveness, e9=Happiness, C=Category, c1=Skills, c2=Knowledge, c3=Experiences, c4=Emotions.

The adjustment and residual values ⌠χ2=14,35 (15 df) p >,05; GFI=,997; CFI=,995; RMSEA =,008⌡suggest the norm of the null hypothesis relative to the significant differences between the structure of categories and extracts reported in the literature with respect to the structural model established in the present work.


The contribution of the present work to the state of the matter lies in the specification of a model for the study of intellectual capital, considering the dimensions of intra-personal confidence in which skills, emotions, experiences, abilities and knowledge, in the qualification of experts, were located in tolerable risk thresholds. In relation to the literature where the intellectual captain is approached from non-formative organizational dimensions such as cooperation, tasks, goals, objectives or innovations, this paper suggests complementing these dimensions with intra-personal ones to establish differences between professional training and job training.

Future lines of research concerning the structural models of intellectual capital, human capital and social capital will allow establishing a predictive explanation of academic, professional and labour training.


Given that the information is not available or are process able actors requiring immediate planning of their actions, the determinants of the planned behavior are those in which information can be delimited and specified depending on a particular situation or to an event which is the subjective control from decision-making and the information available and actionable. The theory of planned behavior finds that perceived control is a significant determinant of behavior in direct and indirect mode. To interact with subjective norms and attitudes generate an intention that is also assumed as a determinant of behavior.

However, it perceived control, as the norm and attitude, depend on a set of beliefs about information availability. In this sense, the specification of a model would include variables that anticipate the behavior, but not from the beliefs of availability of information, but from provisions to cooperate by actors that form an entrepreneurial project to develop their skills, not only of choice, deliberation or planning, but innovation.


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Received: 11-Aug-2023, Manuscript No. jiacs-23-14043; Editor assigned: 14-Aug-2023, PreQC No. jiacs-23-14043(PQ); Reviewed: 28-Aug-2023, QC No. jiacs-23-14043; Revised: 31-Aug-2023, Manuscript No. jiacs-23-14043(R); Published: 07-Sep-2023

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