Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices

Michael Habersam, Martin Piber and Matti Skoog

CRITICAL PERSPECTIVES ON ACCOUNTING, 2013, vol. 24, issue 4, 319-337

Abstract: The aim of this paper is to contribute to the understanding of how a mandatory external (mostly) non-financial reporting process, labelled Knowledge Balance Sheets (KBS), is interpreted and used by different stakeholders in the Austrian university system. We are also interested in how the content and structure of the report transforms over time, how the possible link to the internal management control agenda is made, and how it reshapes organizational routines. The paper applies a critical approach where mostly non-financial, intellectual capital-related measurement, management, and reporting processes and structures are being questioned and discussed from different perspectives.

Keywords: Accountability; Intellectual capital; Management Control; Public Sector; Governance; Performance measurement; Redevabilité, Responsabilité; Capital intellectuel; Contrôle de gestion; Secteur public; 问责; 智力资本; 管理控制; 公共部门; Rendición de cuentas; Capital intelectual; Control de Gestión; Sector Público (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (20)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:24:y:2013:i:4:p:319-337

DOI: 10.1016/j.cpa.2012.08.001

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