La importancia de los activos intangibles en la gestión y la estrategia de la empresa. Una aplicación empírica al Banco Santander

Resumen

The focus of our research is to analyze, within the framework of the theory of resources and capabilities (TRC), what is the importance of intangible assets in Management and Business Strategy. An empirical application for the financial sector has been provided, a highly competitive industry which is undergoing big and major changes, and in particular the Santander Group. Specifically, we have analyzed the configuration of strategy, within the Group, at different levels: Corporate, Business, Segment and Functional. Meanwhile, due to the great importance that is taking the corporate level, has also analyzed the values that underpin the organization, the source of competitive advantage, growth strategy and business levels that depend directly on it. In order to give a response to these objectives, we have developed a questionnaire to managers of Santander Group offices. We show the preliminary results in which we want to emphasize, as well as predicted by TRC, the importance of intangible assets in achieving results, both in terms of competition as purely economic. It is also noteworthy, according to the perception of managers, that competitive advantage is built on the strategy is differentiation in scope to the entire market. Similarly, this differentiation is supported by its financial strength, leadership and brand image.