Intellectual capital in Spanish public universities: stakeholders' information needs

2011 ◽  
Vol 12 (3) ◽  
pp. 356-376 ◽  
Author(s):  
Yolanda Ramírez Córcoles ◽  
Jesús F. Santos Peñalver ◽  
Ángel Tejada Ponce
Keyword(s):  
Intellectual Capital ◽  
Information Needs ◽  
Public Universities ◽  
Spanish Public Universities

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

2013 ◽  
Vol 12 (03) ◽  
pp. 1350022
Author(s):  
Yolanda Ramírez Córcoles
Keyword(s):  
Intellectual Capital ◽  
Information Needs ◽  
Public Universities ◽  
Financial Statements ◽  
Information Model ◽  
Current Accounting ◽  
Inadequate Information ◽  
The Social ◽  
Spanish Universities ◽  
Spanish Public Universities

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.

Examining the intellectual capital web reporting by Spanish universities

2019 ◽  
Vol 43 (5) ◽  
pp. 775-798 ◽  
Author(s):  
Yolanda Ramirez ◽  
Elena Merino ◽  
Montserrat Manzaneque
Keyword(s):  
Human Capital ◽  
Content Analysis ◽  
Intellectual Capital ◽  
Information Needs ◽  
Public Universities ◽  
Least Square ◽  
Content Type ◽  
Spanish Universities ◽  
Spanish Public Universities

Purpose The purpose of this paper is threefold: first, to know the views of university stakeholders concerning intellectual capital (IC) reporting; second, to examine the quality of voluntary IC disclosure by public Spanish universities on their websites; and third, to analyze some of the potential factors affecting this kind of disclosure. Design/methodology/approach The paper applies a content analysis and a survey. The content analysis was used to analyze the websites of 50 public Spanish universities in the year 2016, while the survey was submitted to all members of the Social Councils of Spanish public universities. Also, a regression analysis (ordinary least square model) is conducted to relate the disclosure index to its determinants. Findings The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed. However, the quality of structural capital disclosures was higher than relational and human capital. Moreover, the results show that size and university’s internationality affect IC disclosure in Spanish public universities. Practical implications This paper stimulates the debate between universities and policy-makers concerning the benefits related to IC reporting as a tool for addressing different stakeholders’ needs. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organizations such as firms, local government and society as a whole. Originality/value This research brings new expertise regarding IC disclosure in higher education and to reveal some of the possible determinants to improve this disclosure.

Digital transparency and public accountability in Spanish universities in online media

2019 ◽  
Vol 20 (5) ◽  
pp. 701-732 ◽  
Author(s):  
Yolanda Ramírez ◽  
Ángel Tejada
Keyword(s):  
Higher Education ◽  
Social Media ◽  
Content Analysis ◽  
Information Needs ◽  
Public Universities ◽  
Relational Capital ◽  
Content Type ◽  
Spanish Universities ◽  
Spanish Public Universities

Purpose The purpose of this paper is to investigate the extent and quality of online intellectual capital (IC) disclosure released via websites and social media in relation to university stakeholders’ information needs in Spanish public universities. In addition, this paper examines whether there are differences in the online IC disclosure according to the type of university. Design/methodology/approach The study applies content analysis and a survey. The content analysis was used to analyse the websites and social media (Twitter, Facebook, LinkedIn and Instagram) of all Spanish public universities in the year 2019, whereas the survey was submitted to all members of the Social Councils of Spanish public universities. Findings The findings indicate that university stakeholders attach great importance to online disclosure of specific information about IC. However, the findings emphasise that Spanish universities’ website and social media content are still in their infancy. Specifically, this study found that the quality of disclosed information on IC in public universities’ websites is of low level, particularly with regard to the disclosure of relational capital. The study found that the information provided by Spanish public universities via social media mainly concerns the structural and relational capital. Likewise, the results of this paper evidence that the larger and more internationally focused universities reveal more online information on IC. Practical implications The results of the research may be beneficial for managers of higher education institutions as a basis for developing adequate strategies addressing IC disclosure through the websites. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher-quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organisations such as firms, local government and society as a whole. Originality/value This study explores two innovative tools to provide IC disclosure in the higher education institutions context, namely, websites and social media, whereas previous studies focused on traditional tools as annual report. Likewise, this study considers the quality of this information.

Formulating and elaborating a model for the measurement of intellectual capital in Spanish public universities

2016 ◽  
Vol 83 (1) ◽  
pp. 149-176 ◽  
Author(s):  
Yolanda Ramírez ◽  
Montserrat Manzaneque ◽  
Alba María Priego
Keyword(s):  
Higher Education ◽  
Decision Making ◽  
Present Article ◽  
Intellectual Capital ◽  
Comparative Studies ◽  
Public Universities ◽  
Reporting Practice ◽  
Decision Making Processes ◽  
Spanish Public Universities ◽  
New Framework

Intellectual capital approaches become critical at universities mainly due to the fact that knowledge is the main output as well as input in these institutions. Although some attempts to measure intellectual capital have been made so far, there is still a long way to go. The purpose of the present article is to provide a model for the measurement of intellectual capital in higher education institutions. The results of a study done at Spanish public universities are used to indicate which intangible elements need to be measured, and a new framework for the measurement and management of intellectual capital is presented. Points for practitioners The main contribution of this article is the validation of the consensus on the key intangible elements and indicators that should comprise a university intellectual capital model. Our proposed intellectual capital model helps universities on the path to presenting information that is useful to their stakeholders, contributing to greater transparency, accountability and comparability in the higher education sector. This article offers useful and specific guidelines for intellectual capital reporting practice in universities. The creation of a framework of intellectual capital reporting facilitates benchmarking analysis and comparative studies in order to help decision-making processes, improve the articulation of public policies and increase transparency in the whole system.

The value of disclosing intellectual capital in Spanish universities

2016 ◽  
Vol 29 (2) ◽  
pp. 176-198 ◽  
Author(s):  
Yolanda Ramirez ◽  
Angel Tejada ◽  
Montserrat Manzaneque
Keyword(s):  
Intellectual Capital ◽  
Information Needs ◽  
Annual Reports ◽  
Good Decision ◽  
Professional Literature ◽  
Content Type ◽  
Current Accounting ◽  
The Social ◽  
Spanish Universities ◽  
Spanish Public Universities

Purpose – This paper aims to provide a better understanding of the relationship between intellectual capital (IC) reporting and transparency in Spanish universities. The purpose of this paper is to obtain new empirical findings and an enhanced understanding of the role of IC in an organizational change process is obtained. Design/methodology/approach – In this study the authors developed a questionnaire which was sent to members of the Social Councils of Spanish public universities in order to analyse the views of university stakeholders in relation to the university’s annual reports and the adequacy and potential of IC reporting to meet their information needs. Findings – From the results of this study the authors are in the position of confirming the need for universities to offer information on IC in their accounting information model. Practical implications – All these results lead us to assert that to improve the information contained in the current university annual reports, it is necessary to make accounting regulators aware of the need to extend the information provided in the current accounting statements. Giving users access to a type of information relevant for good decision making constitutes a healthy exercise in transparency for universities. Originality/value – Although the scientific and professional literature has provided numerous studies about reporting a firm’s IC, further research is still needed for universities. This need is especially relevant when considering empirical supported IC models.

The sign of the new millennium. Organisational changes and job satisfaction at Spanish public universities

2018 ◽  
Vol 54 (1) ◽  
pp. 137-150 ◽  
Author(s):  
Jon Olaskoaga-Larrauri ◽  
Xabier González-Laskibar ◽  
Miren Barrenetxea-Ayesta ◽  
Pablo Díaz-De-Basurto-Uraga
Keyword(s):  
Job Satisfaction ◽  
Public Universities ◽  
Spanish Public Universities ◽  
New Millennium

Intellectual capital and knowledge generation: an empirical study from Colombian public universities

2020 ◽  
Vol 21 (6) ◽  
pp. 1053-1084
Author(s):  
John Salinas-Ávila ◽  
René Abreu-Ledón ◽  
Johnny Tamayo-Arias
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Structural Equation ◽  
Online Survey ◽  
Public Universities ◽  
Knowledge Generation ◽  
Equation Modeling ◽  
Relational Capital ◽  
Content Type ◽  
Structural Capital

PurposeThe purpose of this paper is to provide empirical evidence on the relationships between the dimensions of intellectual capital (IC) and the generation of knowledge in public universities.Design/methodology/approachAn online survey was developed and administered in Colombia. A total of 209 researchers participated in the study. Data were collected through IC measurements concerning the research mission of the universities. Scientific publications from the respondents and the citations received were taken as proxies for the generation of knowledge. To test the hypotheses, structural equation modeling was used.FindingsHypotheses proposing a positive association between the dimensions of IC, namely, human capital, structural capital, and relational capital, and the generation of knowledge were tested. The findings highlight that human capital is indirectly and positively related to the generation of knowledge through relational capital, as well as through the path of structural capital-relational capital.Practical implicationsThe study suggests that directors of research at universities could improve the results of this activity by analyzing and understanding the dimensions of IC that contribute to the development of scientific capacities and the generation of knowledge.Originality/valueThis is one of the first studies that has examined the interrelationships between the dimensions of IC at universities and the generation of knowledge.

scholarly journals ICD corporate communication and its determinants: evidence from Italian listed companies’ websites

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giuseppe Nicolò ◽  
Natalia Aversano ◽  
Giuseppe Sannino ◽  
Paolo Tartaglia Polcini
Keyword(s):  
Intellectual Capital ◽  
Information Needs ◽  
Listed Companies ◽  
Ordinary Least Squares ◽  
Positive Influence ◽  
Annual Reports ◽  
Narrative Form ◽  
Least Squares Regression ◽  
Content Type ◽  
Corporate Resources

Purpose This study aims to analyse the extent and type of online intellectual capital (IC) disclosure provided by a sample of 117 Italian listed companies. The study also seeks to identify possible determinants of the extent and type of intellectual capital disclosure (ICD) practiced by Italian listed companies via the Web. Design/methodology/approach A content analysis is conducted to investigate the extent and type of online ICD provided through websites by a sample of 117 Italian listed companies. Two multivariate ordinary least squares regression models are applied to estimate the associations proposed in the research hypotheses. Findings The results show that Italian listed companies are exploiting the potential of websites to satisfy the information needs of investors and other stakeholders in relation to strategic IC-based corporate resources, with a particular focus on external capital. For the most part, ICD is conveyed in narrative form. Moreover, while the size and board independence positively affect both the extent and type of ICD, profitability exerts a positive influence only on the extent of online ICD. Originality/value Unlike previous ICD studies, which focussed on annual reports, this study explores an emerging and innovative tool to convey ICD, namely, the website. In today’s world, websites are considered to be the most expedient and effective tools for sharing and transmitting information, including IC; they are a vehicle that can shift the IC focus from the organisation to the wider ecosystem.

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