%0 Journal Article
	%A Yolanda Ramírez Córcoles and  Ángel Tejad Ponce and  Agustín Baidez González
	%D 2013
	%J International Journal of Economics and Management Engineering
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 78, 2013
	%T Intellectual Capital Report for Universities
	%U https://publications.waset.org/pdf/148
	%V 78
	%X 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.
	%P 1423 - 1429