Francisco Espinoza Morales, Cruz García Lirios
The objective of this paper was to specify a model for the study of intellectual capital formation. A documentary, retrospective and exploratory study was carried out with a selection of sources indexed to international repositories, considering the period from 2019 to 2022, as well as the search by keywords. The axes, themes, dimensions and categories of discussion were established in the research agenda, suggesting the extension of work towards other scenarios such as training and training.