Importance of intellectual capital disclosure in Spanish universities

Purpose: The increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual capital. Design/methodology/approach: In this study we developed a questionn...

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Detalhes bibliográficos
Autor: Ramírez Córcoles, Yolanda
Formato: artículo
Fecha de publicación:2013
País:España
Recursos:Universitat Politècnica de Catalunya (UPC)
Repositorio:UPCommons. Portal del coneixement obert de la UPC
Idioma:inglés
OAI Identifier:oai:upcommons.upc.edu:2099/14118
Acesso em linha:https://hdl.handle.net/2099/14118
Access Level:acceso abierto
Palavra-chave:Intellectual capital -- Spain
Universities and colleges -- Spain -- Marketing
Institutions of higher education
Intellectual capital
Disclosure
Capital intel·lectual -- Espanya
Universitats -- Espanya -- Màrqueting
Àrees temàtiques de la UPC::Economia i organització d'empreses::Màrqueting
Àrees temàtiques de la UPC::Ensenyament i aprenentatge::Ensenyament universitari::Universitats i centres de recerca
id ES_8d797cbbf9d74b3efdf7e6666427c423
oai_identifier_str oai:upcommons.upc.edu:2099/14118
network_acronym_str ES
network_name_str España
repository_id_str
spelling Importance of intellectual capital disclosure in Spanish universitiesRamírez Córcoles, YolandaIntellectual capital -- SpainUniversities and colleges -- Spain -- MarketingInstitutions of higher educationIntellectual capitalDisclosureCapital intel·lectual -- EspanyaUniversitats -- Espanya -- MàrquetingÀrees temàtiques de la UPC::Economia i organització d'empreses::MàrquetingÀrees temàtiques de la UPC::Ensenyament i aprenentatge::Ensenyament universitari::Universitats i centres de recercaPurpose: The increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual capital. Design/methodology/approach: In this study we developed a questionnaire which was sent to members of the Social Councils of Spanish public universities, in order to identify which intangible elements university stakeholders demand most. Findings: The results of this research demonstrate how important it is for Spanish public universities to provide information on their intellectual capital in order to satisfy their stakedolders’ information needs. Practical implications: The results of this research lead us to recommend that universities include in their accounting statements the information on intellectual capital demanded by the different stakeholders. Originality/value: No previous research was conducted for Spanish universities. Our results represent a starting point for public universities to identify which is the most requested information about intellectual capital.Peer ReviewedIntangible Capital20132013-11-0120132013-11-29journal articlehttp://purl.org/coar/resource_type/c_6501NAhttp://purl.org/coar/version/c_be7fb7dd8ff6fe43info:eu-repo/semantics/articleapplication/pdfhttps://hdl.handle.net/2099/14118reponame:UPCommons. Portal del coneixement obert de la UPCinstname:Universitat Politècnica de Catalunya (UPC)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Attribution-NonCommercial 3.0 Spainhttp://creativecommons.org/licenses/by-nc/3.0/es/info:eu-repo/semantics/openAccessoai:upcommons.upc.edu:2099/141182026-05-27T15:37:01Z
dc.title.none.fl_str_mv Importance of intellectual capital disclosure in Spanish universities
title Importance of intellectual capital disclosure in Spanish universities
spellingShingle Importance of intellectual capital disclosure in Spanish universities
Ramírez Córcoles, Yolanda
Intellectual capital -- Spain
Universities and colleges -- Spain -- Marketing
Institutions of higher education
Intellectual capital
Disclosure
Capital intel·lectual -- Espanya
Universitats -- Espanya -- Màrqueting
Àrees temàtiques de la UPC::Economia i organització d'empreses::Màrqueting
Àrees temàtiques de la UPC::Ensenyament i aprenentatge::Ensenyament universitari::Universitats i centres de recerca
title_short Importance of intellectual capital disclosure in Spanish universities
title_full Importance of intellectual capital disclosure in Spanish universities
title_fullStr Importance of intellectual capital disclosure in Spanish universities
title_full_unstemmed Importance of intellectual capital disclosure in Spanish universities
title_sort Importance of intellectual capital disclosure in Spanish universities
dc.creator.none.fl_str_mv Ramírez Córcoles, Yolanda
author Ramírez Córcoles, Yolanda
author_facet Ramírez Córcoles, Yolanda
author_role author
dc.subject.none.fl_str_mv Intellectual capital -- Spain
Universities and colleges -- Spain -- Marketing
Institutions of higher education
Intellectual capital
Disclosure
Capital intel·lectual -- Espanya
Universitats -- Espanya -- Màrqueting
Àrees temàtiques de la UPC::Economia i organització d'empreses::Màrqueting
Àrees temàtiques de la UPC::Ensenyament i aprenentatge::Ensenyament universitari::Universitats i centres de recerca
topic Intellectual capital -- Spain
Universities and colleges -- Spain -- Marketing
Institutions of higher education
Intellectual capital
Disclosure
Capital intel·lectual -- Espanya
Universitats -- Espanya -- Màrqueting
Àrees temàtiques de la UPC::Economia i organització d'empreses::Màrqueting
Àrees temàtiques de la UPC::Ensenyament i aprenentatge::Ensenyament universitari::Universitats i centres de recerca
description Purpose: The increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual capital. Design/methodology/approach: In this study we developed a questionnaire which was sent to members of the Social Councils of Spanish public universities, in order to identify which intangible elements university stakeholders demand most. Findings: The results of this research demonstrate how important it is for Spanish public universities to provide information on their intellectual capital in order to satisfy their stakedolders’ information needs. Practical implications: The results of this research lead us to recommend that universities include in their accounting statements the information on intellectual capital demanded by the different stakeholders. Originality/value: No previous research was conducted for Spanish universities. Our results represent a starting point for public universities to identify which is the most requested information about intellectual capital.
publishDate 2013
dc.date.none.fl_str_mv 2013
2013-11-01
2013
2013-11-29
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
NA
http://purl.org/coar/version/c_be7fb7dd8ff6fe43
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/2099/14118
url https://hdl.handle.net/2099/14118
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial 3.0 Spain
http://creativecommons.org/licenses/by-nc/3.0/es/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Attribution-NonCommercial 3.0 Spain
http://creativecommons.org/licenses/by-nc/3.0/es/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Intangible Capital
publisher.none.fl_str_mv Intangible Capital
dc.source.none.fl_str_mv reponame:UPCommons. Portal del coneixement obert de la UPC
instname:Universitat Politècnica de Catalunya (UPC)
instname_str Universitat Politècnica de Catalunya (UPC)
reponame_str UPCommons. Portal del coneixement obert de la UPC
collection UPCommons. Portal del coneixement obert de la UPC
repository.name.fl_str_mv
repository.mail.fl_str_mv
_version_ 1869413048617271296
score 15.301629

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