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.
[1] Y. Ramírez, C. Lorduy, and J.A. Rojas, "Intellectual capital
management in Spanish Universities", Journal of Intellectual Capital,
vol. 8, pp. 732-748, 2007.
[2] P. Sánchez, and S. Elena, "New management in higher education
institutions: introducing intellectual capital approaches", Conradi
Research Review, vol. 4, pp. 71-87, 2007.
[3] European Commission,Feasibility study for creating a European
University data collection. Final Study Report. EUMIDA Consortium.
2010.
[4] 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.
[5] Observatory of European of University (OEU), Methodological Guide,
Final Report of the Observatory of the European University, PRIME
Project, 2006.
[6] K.H. Leitner, "Intellectual Capital reporting for universities: conceptual
background and application for Austrian Universities", Research
Evaluation, vol. 13, pp. 129-140, 2004.
[7] L. Cañibano, and P. Sánchez, "Intellectual Capital Management and
Reporting in Universities and Research Institutions", Estudios de
Economía Aplicada, vol. 26, pp. 7-26, 2008.
[8] C. Warden, "Managing and Reporting Intellectual capital: New Strategic
Challenges for HEROs", IP Helpdesk Bulletin, vol. 8, 2003.
[9] P. Sánchez, and S. Elena, "Intellectual Capital in Universities.
Improving Transparency and Internal Management", Journal of
Intellectual Capital, vol. 7, pp.529-548, 2006.
[10] European Commision, Ricardis: Reporting intellectual capital to
augment research, development and innovation in SMEs. Brussels: EC,
2006.
[11] I. Bezhani, "Intellectual capital reporting at UK universities", Journal of
Intellectual Capital, vol. 11, pp. 179-207, 2010.
[12] 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.
[13] 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.
[14] L. Cañibano, A. Gisbert, E. García-Meca, and B. García-Osma, Los
intangibles en la regulaci├│n contable. Madrid: Documento AECA &
Instituto Análisis Intangibles, 2008.
[15] B. O-Dwyer, "User needs in Sustainability Reporting: a perspective
from stakeholders in Ireland", European Accounting Review, vol. 14,
2005.
[16] 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.
[17] 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.
[18] R.A. Gaete, "Participaci├│n de los stakeholders en la evaluaci├│n del
comportamiento socialmente responsable de la gesti├│n universitaria:
perspectivas, obstáculos y propuestas", in Congreso de la Asociación
Espa├▒ola de Contabilidad y Administraci├│n de Empresas, 2009.
[19] M. Larrán, A. López, and M.Y. Calzado, "Expectativas de los
stakeholders en las Universidades p├║blicas espa├▒olas: un estudio
empírico", in XIV Encuentro ASEPUC, 2010.
[20] 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.
[21] 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.
[22] A. Fazlagic, Measuring the intellectual capital of a University,
Conference on Trends in the Management of Human Resources in
Higher Education. Paris: OECD, 2005.
[23] 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.
[1] Y. Ramírez, C. Lorduy, and J.A. Rojas, "Intellectual capital
management in Spanish Universities", Journal of Intellectual Capital,
vol. 8, pp. 732-748, 2007.
[2] P. Sánchez, and S. Elena, "New management in higher education
institutions: introducing intellectual capital approaches", Conradi
Research Review, vol. 4, pp. 71-87, 2007.
[3] European Commission,Feasibility study for creating a European
University data collection. Final Study Report. EUMIDA Consortium.
2010.
[4] 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.
[5] Observatory of European of University (OEU), Methodological Guide,
Final Report of the Observatory of the European University, PRIME
Project, 2006.
[6] K.H. Leitner, "Intellectual Capital reporting for universities: conceptual
background and application for Austrian Universities", Research
Evaluation, vol. 13, pp. 129-140, 2004.
[7] L. Cañibano, and P. Sánchez, "Intellectual Capital Management and
Reporting in Universities and Research Institutions", Estudios de
Economía Aplicada, vol. 26, pp. 7-26, 2008.
[8] C. Warden, "Managing and Reporting Intellectual capital: New Strategic
Challenges for HEROs", IP Helpdesk Bulletin, vol. 8, 2003.
[9] P. Sánchez, and S. Elena, "Intellectual Capital in Universities.
Improving Transparency and Internal Management", Journal of
Intellectual Capital, vol. 7, pp.529-548, 2006.
[10] European Commision, Ricardis: Reporting intellectual capital to
augment research, development and innovation in SMEs. Brussels: EC,
2006.
[11] I. Bezhani, "Intellectual capital reporting at UK universities", Journal of
Intellectual Capital, vol. 11, pp. 179-207, 2010.
[12] 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.
[13] 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.
[14] L. Cañibano, A. Gisbert, E. García-Meca, and B. García-Osma, Los
intangibles en la regulaci├│n contable. Madrid: Documento AECA &
Instituto Análisis Intangibles, 2008.
[15] B. O-Dwyer, "User needs in Sustainability Reporting: a perspective
from stakeholders in Ireland", European Accounting Review, vol. 14,
2005.
[16] 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.
[17] 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.
[18] R.A. Gaete, "Participaci├│n de los stakeholders en la evaluaci├│n del
comportamiento socialmente responsable de la gesti├│n universitaria:
perspectivas, obstáculos y propuestas", in Congreso de la Asociación
Espa├▒ola de Contabilidad y Administraci├│n de Empresas, 2009.
[19] M. Larrán, A. López, and M.Y. Calzado, "Expectativas de los
stakeholders en las Universidades p├║blicas espa├▒olas: un estudio
empírico", in XIV Encuentro ASEPUC, 2010.
[20] 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.
[21] 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.
[22] A. Fazlagic, Measuring the intellectual capital of a University,
Conference on Trends in the Management of Human Resources in
Higher Education. Paris: OECD, 2005.
[23] 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.
@article{"International Journal of Business, Human and Social Sciences:49292", author = "Yolanda Ramírez Córcoles and Ángel Tejad Ponce and Agustín Baidez González", title = "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.", keywords = "Intellectual capital, Spain, report, universities.", volume = "7", number = "6", pages = "1344-7", }
