Reflecting on intellectual capital measurement and management in European universities

Giustina Secundo, Rosa Lombardi, Johannes Dumay and James Guthrie A.M.

Meditari Accountancy Research, 2023, vol. 31, issue 6, 1827-1845

Abstract: Purpose - This paper aims to critically review intellectual capital (IC) accounting research and practices in European public universities, specifically in Spain, Austria and Italy. These three countries represent the majority of IC accounting research related to universities. Design/methodology/approach - This study critically reviews a selection of university-based IC accounting research, applying Alvesson and Deetz’s (2000) critical perspectives of insight, critique and transformative redefinition. Findings - The analysis reveals that European public universities follow the Humboldtian model of higher education, integrating a third mission to society into their traditional roles as teaching and research institutions. This study explored how the emergence of a third mission for the university was conceptualised. This study also provided insights, critique and a transformative redefinition to advance IC as a strategic resource in European public universities. Originality/value - The findings provide academics and policymakers with insights, critique and a transformative redefinition of IC as a strategic resource for European public universities to meet future challenges in an ever-changing world.

Keywords: Intellectual capital accounting; European public universities; Performance management systems; Third mission; Strategic resource; European universities; Intellectual capital; IC disclosure (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-03-2022-1632

DOI: 10.1108/MEDAR-03-2022-1632

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