The relevance of intellectual capital disclosure: empirical evidence from Spanish universities
| Autor: | Montserrat Manzaneque-Lizano, Yolanda Ramírez-Córcoles |
|---|---|
| Rok vydání: | 2015 |
| Předmět: |
Knowledge management
Higher education business.industry Knowledge economy 05 social sciences 02 engineering and technology Library and Information Sciences Public relations Management Information Systems Knowledge sharing Intellectual capital 020204 information systems Management of Technology and Innovation 0502 economics and business Accountability 0202 electrical engineering electronic engineering information engineering Information system Business and International Management business Empirical evidence 050203 business & management Social capital |
| Zdroj: | Knowledge Management Research & Practice. 13:31-44 |
| ISSN: | 1477-8246 1477-8238 |
| Popis: | The reporting of intellectual capital (IC) in higher education institutions is of vital importance, mainly owing to the fact that knowledge is the main output and input in these institutions. Furthermore, the increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to consider the need to disclose information on their IC. In this study, we developed a questionnaire that was sent to members of the Social Councils of Spanish public universities in order to identify the intangible elements about which university stakeholders demand most information. It was also used to see which groups of universities have stakeholders who are more proactive to the disclosure of IC. Our results represent a starting point for public universities to identify the most commonly requested information about IC. Universities can then develop an IC report that fits their own characteristics and environment. |
| Databáze: | OpenAIRE |
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