An approach to intangibles in HEIs and its administration in a model of knowledge management. Revista Eseconomía, [S. l.], v. 18, n. 59, p. 75–85, 2023. DOI: 10.29201/eseconomia.v18i59.4. Disponível em: https://revistaeseconomia.mx/index.php/ESE/article/view/4. Acesso em: 1 apr. 2026.