Commenced in January 2007
Paper Count: 31172
Intellectual Capital Report for Universities
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.
Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1327784Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2521
 Y. Ram├¡rez, C. Lorduy, and J.A. Rojas, "Intellectual capital management in Spanish Universities", Journal of Intellectual Capital, vol. 8, pp. 732-748, 2007.
 P. S├ínchez, and S. Elena, "New management in higher education institutions: introducing intellectual capital approaches", Conradi Research Review, vol. 4, pp. 71-87, 2007.
 European Commission,Feasibility study for creating a European University data collection. Final Study Report. EUMIDA Consortium. 2010.
 A. Silvestri, and S. Veltri, "The intellectual capital report with universities: comparing experiences", Annals of the University of Oradea, Economic Science Series, vol. 20, pp. 618-624.,2011.
 Observatory of European of University (OEU), Methodological Guide, Final Report of the Observatory of the European University, PRIME Project, 2006.
 K.H. Leitner, "Intellectual Capital reporting for universities: conceptual background and application for Austrian Universities", Research Evaluation, vol. 13, pp. 129-140, 2004.
 L. Ca├▒ibano, and P. S├ínchez, "Intellectual Capital Management and Reporting in Universities and Research Institutions", Estudios de Econom├¡a Aplicada, vol. 26, pp. 7-26, 2008.
 C. Warden, "Managing and Reporting Intellectual capital: New Strategic Challenges for HEROs", IP Helpdesk Bulletin, vol. 8, 2003.
 P. S├ínchez, and S. Elena, "Intellectual Capital in Universities. Improving Transparency and Internal Management", Journal of Intellectual Capital, vol. 7, pp.529-548, 2006.
 European Commision, Ricardis: Reporting intellectual capital to augment research, development and innovation in SMEs. Brussels: EC, 2006.
 I. Bezhani, "Intellectual capital reporting at UK universities", Journal of Intellectual Capital, vol. 11, pp. 179-207, 2010.
 G. Secundo, A. Margheritam, G. Elia, and G. Passiante, "Intangible assets in higher education and research: mission, performance or both?",Journal of Intellectual Capital, vol. 11, pp. 140-157, 2010.
 M. Rafiee, M. Mosavi, and R. Amirzadeh, "Formulating and elaborating a model for the recognition of intellectual capital in Iranian Universities", World Applied Sciences Journal, vol. 10, pp. 23-28, 2010.
 L. Ca├▒ibano, A. Gisbert, E. Garc├¡a-Meca, and B. Garc├¡a-Osma, Los intangibles en la regulaci├│n contable. Madrid: Documento AECA & Instituto An├ílisis Intangibles, 2008.
 B. O-Dwyer, "User needs in Sustainability Reporting: a perspective from stakeholders in Ireland", European Accounting Review, vol. 14, 2005.
 B. Jongbloed, J. Enders, and C. Salerno, "Higher education and its communities: Interconnections, interdependencies and a research agenda", Higher Education, vol. 56, pp. 303-324, 2008.
 A. Okunoye, M. Frolic, and E. Crable, "Stakeholder influence and ERP implementation in higher education", Journal of Information Technology Case and Application Research, vol. 10, pp. 9-38, 2008.
 R.A. Gaete, "Participaci├│n de los stakeholders en la evaluaci├│n del comportamiento socialmente responsable de la gesti├│n universitaria: perspectivas, obst├ículos y propuestas", in Congreso de la Asociaci├│n Espa├▒ola de Contabilidad y Administraci├│n de Empresas, 2009.
 M. Larr├ín, A. L├│pez, and M.Y. Calzado, "Expectativas de los stakeholders en las Universidades p├║blicas espa├▒olas: un estudio emp├¡rico", in XIV Encuentro ASEPUC, 2010.
 Centro de Investigaci├│n sobre la Sociedad del Conocimiento (CIC), Modelo Intellectus: medici├│n y gesti├│n del capital intelectual. Documentos Intellectus Nº 5. Madrid: Centro de Investigaci├│n sobre la Sociedad del Conocimiento, 2003.
 V. Bodn├ír, T. Harangoz├│, T. Tirnitz, E. Révész, and G. Kov├íts, "Managing intellectual capital in Hungarian Universities - the case of Corvinus University of Budapest", in 2nd European Conference on Intellectual Capital, ISCTE, 2010.
 A. Fazlagic, Measuring the intellectual capital of a University, Conference on Trends in the Management of Human Resources in Higher Education. Paris: OECD, 2005.
 O.A. Altenburger, and Z.M. Schaffhauser-Linzatti, "Intellectual capital reports for universities - a trial intellectual report at the University of Vienna", in 1st Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, 2005.