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

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 …

The main aim of this paper is to know the opinion of the university stakeholders regarding
the importance they give to intellectual capital reporting. To this end, a questionnaire was …

Purpose: The increasing social concern about establishing procedures of accountability and
ensuring information transparency in public universities prompted us to raise the need to …

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 …

En el actual contexto de la Sociedad del Conocimiento las instituciones de educación
superior deben prestar una atención preferente a las nuevas demandas informativas de sus …

The purpose of this paper is to know the opinion of the university stakeholders regarding the
importance they give to completing the information from university financial statements with …

The main aim of this study is to demonstrate how important it is for Spain's public universities
to provide information on their intellectual capital in order to satisfy their users' information …

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 …