Propuesta de un Informe de Capital Intelectual para las instituciones de educación superior españolas

Autor: Jesús Fernando Santos Peñalver, Yolanda Ramírez Córcoles
Rok vydání: 2020
Předmět:
Zdroj: Studies of Applied Economics. 31:525
ISSN: 1697-5731
1133-3197
DOI: 10.25115/eea.v31i2.3339
Popis: Intellectual capital approach becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. This prompted us to raise the need to disclose information on their intellectual capital. Our results represent a starting point for higher education institutions to identify what is the most requested information about intellectual capital, and therefore to develop an intellectual capital report. The logical conclusion of our study is the presentation of a proposal of intellectual capital report for Spanish universities.
Databáze: OpenAIRE