How to Respond to Information Needs of University Stakeholders: Proposal of Indicators for Reporting on Intellectual Capital

Yolanda Ramírez Córcoles, Ángel Tejada Ponce and Jean Vanderdonckt
Additional contact information
Yolanda Ramírez Córcoles: Faculty of Management and Economy, University of Castilla la Mancha
Ángel Tejada Ponce: Faculty of Management and Economy, University of Castilla la Mancha
Jean Vanderdonckt: Institut d’administation et de gestion, Universitié Catholique of Louvain

Journal of Knowledge Management, Economics and Information Technology, 2013, vol. 3, issue 3, 2

Abstract: 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 information relating to these institutions’ intellectual capital. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. The results of our empirical study allow us to recommend extending the limits of universities’ annual accounts so as to include the information on different intangible elements demanded by the different stakeholders. Finally, the study’s results served as basis to develop a battery of indicators which allows these intangible elements to be measured.

Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.scientificpapers.org/download/260/ (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spp:jkmeit:1374

Access Statistics for this article

More articles in Journal of Knowledge Management, Economics and Information Technology from ScientificPapers.org
Bibliographic data for series maintained by Adrian Ghencea ().