@article{(Open Science Index):https://publications.waset.org/pdf/148, title = {Intellectual Capital Report for Universities}, author = {Yolanda Ramírez Córcoles and Ángel Tejad Ponce and Agustín Baidez González}, country = {}, institution = {}, abstract = {Intellectual capital reporting becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. In addition, universities have continuous external demands for greater information and transparency about the use of public funds, and are increasingly provided with greater autonomy regarding their organization, management, and budget allocation. This situation requires new management and reporting systems. The purpose of the present study is to provide a model for intellectual capital report in Spanish universities. To this end, a questionnaire was sent to every member of the Social Councils of Spanish public universities in order to identify which intangible elements university stakeholders demand most. Our proposal for an intellectual capital report aims to act as a guide to help the Spanish universities on the road to the presentation of information on intellectual capital which can assist stakeholders to make the right decisions.}, journal = {International Journal of Economics and Management Engineering}, volume = {7}, number = {6}, year = {2013}, pages = {1423 - 1429}, ee = {https://publications.waset.org/pdf/148}, url = {https://publications.waset.org/vol/78}, bibsource = {https://publications.waset.org/}, issn = {eISSN: 1307-6892}, publisher = {World Academy of Science, Engineering and Technology}, index = {Open Science Index 78, 2013}, }