Abstract
In this paper, organizational social capital (OSC) is conceived as a particular organizational competency determined by the convergence of three relational assets (orientation towards collective goals, mutual trust and shared values), which allows organizations that have it, to coordinate and cooperate for mutual benefit and increased performance. Five case studies of a technology-based small enterprise (TBSE) and four Technology-based Micro Enterprises (TBME) were performed to answer the main research question: How to operationalize the concept of OSC to understand and manage it more effectively? From the empirical phase, the following results were obtained: first, an analysis model for the formation of OSC that graphically presents the adoption of a multilevel analysis (individual, team and organizational). Second, a set of signals of opportunity allowed to identify the presence and characterize the role of six key variables (relational competence, commitment, work environment, complementarity of roles, opportunities for communication and strategic orientation) in the formation of OSC.
© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
License for Published Content
Unless otherwise stated, all contents of the electronic edition of the journal are distributed under a license and distribution "Creative Commons Attribution-Noncommercial 4.0 International" (CC-by). You can see from here the version of the license information. This circumstance must be expressly stated in this way when necessary.

Metadata License
The metadata of papers published by Contaduría y Administración are in the public domain, through the publisher's waiver of all rights to the work under copyright law worldwide, including all rights and related rights, to the extent permitted by law. You may copy, modify, and distribute the metadata, even for commercial purposes, without requesting permission.
