The relevance of intellectual capital disclosure: empirical evidence from Spanish universities

Yolanda Ramírez-Córcoles and Montserrat Manzaneque-Lizano

Knowledge Management Research & Practice, 2015, vol. 13, issue 1, 31-44

Abstract: The reporting of intellectual capital (IC) in higher education institutions is of vital importance, mainly owing to the fact that knowledge is the main output and input in these institutions. Furthermore, the increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to consider the need to disclose information on their IC. In this study, we developed a questionnaire that was sent to members of the Social Councils of Spanish public universities in order to identify the intangible elements about which university stakeholders demand most information. It was also used to see which groups of universities have stakeholders who are more proactive to the disclosure of IC. Our results represent a starting point for public universities to identify the most commonly requested information about IC. Universities can then develop an IC report that fits their own characteristics and environment.

Date: 2015
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DOI: 10.1057/kmrp.2013.27

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