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The aim of this study has been to measure the variables of Intellectual Capital at Universidad de Atacama, with a prospective look for the next ten years. To do this, we have used the Delphi methodology. This technique has been supplemented with a mathematical tool called Qualitative Profiling Approach, based on a series of predetermined variables. This work describes the concept of Intellectual Capital divided into three variables, namely: Human Capital, Structural Capital and Relational Capital, since this classification supports firstly elements like the value of knowledge created by the people, secondly knowledge that has been expressed explicitly and documented, finally by external information exchange. To carry out the study a survey was conducted, whose purpose has been to consider a number of variables related to perception. The results have shown that the perception of the community has not been very favorable. However, the opinions have been useful to generate approaches in measuring intangibles and Knowledge Management.

Valoración prospectiva del capital intelectual de la Universidad de Atacama, mediante la técnica Delphi