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Intellectual capital in Spanish public universities: stakeholders' information needs

Intellectual capital in Spanish public universities: stakeholders' information needs Purpose – This paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system. Design/methodology/approach – An empirical study was conducted to discover the extent to which the different users of university accounting information are now demanding information concerning intellectual capital in order to make the right decisions. To this end a questionnaire was designed and sent to all the members of the Social Councils of Spain's public universities. Findings – The findings show the opinion of university accounting information users regarding the need for universities to publish information on their intellectual capital in order to make the current model of university accounting information more relevant. Practical implications – The results of this research show the intangible elements about which universities should provide information in order to satisfy their users' new information demands. Originality/value – No previous research in this area has been conducted for Spanish universities. This paper brings new expertise regarding the traditional information supplied by universities, which needs to be extended to include information on intellectual capital. Giving users access to a type of information that is relevant for good decision‐making constitutes a healthy exercise in transparency for universities. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Intellectual capital in Spanish public universities: stakeholders' information needs

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Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691931111154689
Publisher site
See Article on Publisher Site

Abstract

Purpose – This paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system. Design/methodology/approach – An empirical study was conducted to discover the extent to which the different users of university accounting information are now demanding information concerning intellectual capital in order to make the right decisions. To this end a questionnaire was designed and sent to all the members of the Social Councils of Spain's public universities. Findings – The findings show the opinion of university accounting information users regarding the need for universities to publish information on their intellectual capital in order to make the current model of university accounting information more relevant. Practical implications – The results of this research show the intangible elements about which universities should provide information in order to satisfy their users' new information demands. Originality/value – No previous research in this area has been conducted for Spanish universities. This paper brings new expertise regarding the traditional information supplied by universities, which needs to be extended to include information on intellectual capital. Giving users access to a type of information that is relevant for good decision‐making constitutes a healthy exercise in transparency for universities.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Jul 26, 2011

Keywords: Intellectual capital; Higher education institutions; Users; Information needs; Stakeholders; Universities; Spain

References