Intellectual Capital Disclosure in the Norwegian University Sector

Autor: Elena Panteleeva, Victoria Konovalenko Slettli
Rok vydání: 2021
Předmět:
DOI: 10.4018/978-1-7998-5772-3.ch013
Popis: The purpose of this study is to gain an insight about the users' preferences for intellectual capital disclosure (ICD) in the higher education institutions (HEIs) in Norway. This question is addressed by making an inquiry into the ICD preferences and information needs of the two groups of stakeholders: university employees and students. The ICD in the context of the universities has recently gained more attention of researchers. New institutional and political requirements combined with the increased competition in the sector, challenge HEIs to improve effectiveness, efficiency, and transparency in order to gain reputation, legitimacy, and funding. This chapter contributes to the literature on how HEIs can identify, measure, and disclose their knowledge resources. The study revealed a relatively high level of IC importance for the HEIs' stakeholders in Norway. Particular interest was attributed to relational capital and student satisfaction.
Databáze: OpenAIRE