Intellectual capital dynamics in universities: A reporting model

Purpose – The purpose of this paper is to analyse the increasing attention to universities and research organizations at political level and the growing implementation in these institutions of intellectual capital (IC) management and reporting mechanisms, traditionally used by private companies. The...

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Detalles Bibliográficos
Autores: Sánchez, M. Paloma, Elena Pérez, Susana, Castrillo, Rocío
Tipo de recurso: artículo
Fecha de publicación:2009
País:España
Institución:Universidad Loyola Andalucía
Repositorio:Brújula
OAI Identifier:oai:repositorio.uloyola.es:20.500.12412/5762
Acceso en línea:https://hdl.handle.net/20.500.12412/5762
Access Level:acceso abierto
Palabra clave:Intellectual capital
Universities
Research organizations
Management information
Information disclosure
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repository_id_str
spelling Intellectual capital dynamics in universities: A reporting modelSánchez, M. PalomaElena Pérez, SusanaCastrillo, RocíoIntellectual capitalUniversitiesResearch organizationsManagement informationInformation disclosurePurpose – The purpose of this paper is to analyse the increasing attention to universities and research organizations at political level and the growing implementation in these institutions of intellectual capital (IC) management and reporting mechanisms, traditionally used by private companies. The objective of the paper is twofold. On one hand, to present an IC report specially designed for universities, suggesting a battery of indicators for resources related to research activity, and, on the other hand, to move one step forward and discuss current challenges in relation to establishing standards for universities to manage and report on their IC and the difficulties in capturing the process dynamics. Design/methodology/approach – The paper reviews recent literature both on conceptual issues and experiences in relation to IC. The Austrian IC report, the observatory of European university exercise and some recent experiences of the Madrid regional government concerning Madrid universities are analysed. Both theory and practice contribute to the development of an IC reporting and management model for universities. Findings – A model for reporting and managing IC resources in universities and research organisations is suggested. IC dynamics are discussed and current shortcomings of IC analysis presented. The latter points may define the research agenda in the field. Originality/value – Available experiences are used to discuss possibilities and difficulties in showing the dynamics of higher education institutions by means of an IC report.2009info:eu-repo/semantics/articlehttps://hdl.handle.net/20.500.12412/5762reponame:Brújulainstname:Universidad Loyola AndalucíaIngléshttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:repositorio.uloyola.es:20.500.12412/57622026-06-24T12:48:37Z
dc.title.none.fl_str_mv Intellectual capital dynamics in universities: A reporting model
title Intellectual capital dynamics in universities: A reporting model
spellingShingle Intellectual capital dynamics in universities: A reporting model
Sánchez, M. Paloma
Intellectual capital
Universities
Research organizations
Management information
Information disclosure
title_short Intellectual capital dynamics in universities: A reporting model
title_full Intellectual capital dynamics in universities: A reporting model
title_fullStr Intellectual capital dynamics in universities: A reporting model
title_full_unstemmed Intellectual capital dynamics in universities: A reporting model
title_sort Intellectual capital dynamics in universities: A reporting model
dc.creator.none.fl_str_mv Sánchez, M. Paloma
Elena Pérez, Susana
Castrillo, Rocío
author Sánchez, M. Paloma
author_facet Sánchez, M. Paloma
Elena Pérez, Susana
Castrillo, Rocío
author_role author
author2 Elena Pérez, Susana
Castrillo, Rocío
author2_role author
author
dc.subject.none.fl_str_mv Intellectual capital
Universities
Research organizations
Management information
Information disclosure
topic Intellectual capital
Universities
Research organizations
Management information
Information disclosure
description Purpose – The purpose of this paper is to analyse the increasing attention to universities and research organizations at political level and the growing implementation in these institutions of intellectual capital (IC) management and reporting mechanisms, traditionally used by private companies. The objective of the paper is twofold. On one hand, to present an IC report specially designed for universities, suggesting a battery of indicators for resources related to research activity, and, on the other hand, to move one step forward and discuss current challenges in relation to establishing standards for universities to manage and report on their IC and the difficulties in capturing the process dynamics. Design/methodology/approach – The paper reviews recent literature both on conceptual issues and experiences in relation to IC. The Austrian IC report, the observatory of European university exercise and some recent experiences of the Madrid regional government concerning Madrid universities are analysed. Both theory and practice contribute to the development of an IC reporting and management model for universities. Findings – A model for reporting and managing IC resources in universities and research organisations is suggested. IC dynamics are discussed and current shortcomings of IC analysis presented. The latter points may define the research agenda in the field. Originality/value – Available experiences are used to discuss possibilities and difficulties in showing the dynamics of higher education institutions by means of an IC report.
publishDate 2009
dc.date.none.fl_str_mv 2009
dc.type.none.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv https://hdl.handle.net/20.500.12412/5762
url https://hdl.handle.net/20.500.12412/5762
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.rights.none.fl_str_mv http://creativecommons.org/licenses/by-nc-nd/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.source.none.fl_str_mv reponame:Brújula
instname:Universidad Loyola Andalucía
instname_str Universidad Loyola Andalucía
reponame_str Brújula
collection Brújula
repository.name.fl_str_mv
repository.mail.fl_str_mv
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