Purpose–The purpose of this paper is to provide a model for recognition and measurement
of intellectual capital (IC) in Spanish universities. Design/methodology/approach–In this …

Purpose–This paper aims to demonstrate the need for universities to include information on
intellectual capital in their accounting information system. Design/methodology/approach …

This paper aims to investigate intellectual capital disclosure (ICD) provided by Italian public
universities in their annual reports and to identify and examine its drivers. An empirical …

Purpose–This paper aims to provide a better understanding of the relationship between
intellectual capital (IC) reporting and transparency in Spanish universities. The purpose of …

Purpose The purpose of this paper is threefold: first, to know the views of university
stakeholders concerning intellectual capital (IC) reporting; second, to examine the quality of …

La presentación de información sobre capital intelectual en las instituciones de educación
superior llega a ser de gran importancia principalmente debido al hecho de que el …

Purpose The purpose of this paper is to identify, through the preparation of a theoretical
framework, the drivers able to highlight the relationships between universities and …

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 purpose of this paper is to demonstrate that the Gordian Knot of the intellectual capital of
the universities is the structural capital, and that unfolding it requires a deep understanding …

El actual interés y creciente preocupación social por establecer procesos de rendición de
cuentas en las instituciones públicas de educación superior y por asegurar la transparencia …