The Inadequate Information Model of Spanish Universities: The Relevance of Intellectual Capital Disclosure

Yolanda Ramírez Córcoles ()
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Yolanda Ramírez Córcoles: Department of Accounting, Faculty of Economics and Business Administration, Plaza de la Universidad, n∘ 1, Campus Universitario de Albacete, University of Castilla-La Mancha, Spain 02071 – Albacete, Spain

Journal of Information & Knowledge Management (JIKM), 2013, vol. 12, issue 03, 1-17

Abstract: The main aim of this study is to demonstrate how important it is for Spanish public universities to provide information on their intellectual capital in order to satisfy their users' information needs. To this end, we analysed the opinion held by the members of the Social Councils regarding the need for Spanish public universities to publish information on their intellectual capital when presenting economic, financial and budgetary information. The results of this research show extensive criticism of the current accounting information model used by public universities in Spain. They also demonstrate a widespread interest in universities including information on their intellectual capital with a view to increasing the relevance of the current university financial statements.

Keywords: Intellectual capital; disclosure; financial statements; universities (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1142/S0219649213500226

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