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dc.contributor.authorRamírez Córcoles, Yolanda
dc.date.accessioned2013-11-29T11:30:16Z
dc.date.available2013-11-29T11:30:16Z
dc.date.issued2013-11
dc.identifier.citationRamírez Córcoles, Yolanda. Importance of intellectual capital disclosure in Spanish universities. "Intangible capital", Novembre 2013, vol. 9, núm. 3, p. 931-944.
dc.identifier.issn1697-9818
dc.identifier.urihttp://hdl.handle.net/2099/14118
dc.description.abstractPurpose: The increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual capital. Design/methodology/approach: In this study we developed a questionnaire which was sent to members of the Social Councils of Spanish public universities, in order to identify which intangible elements university stakeholders demand most. Findings: The results of this research demonstrate how important it is for Spanish public universities to provide information on their intellectual capital in order to satisfy their stakedolders’ information needs. Practical implications: The results of this research lead us to recommend that universities include in their accounting statements the information on intellectual capital demanded by the different stakeholders. Originality/value: No previous research was conducted for Spanish universities. Our results represent a starting point for public universities to identify which is the most requested information about intellectual capital.
dc.format.extent14 p.
dc.language.isoeng
dc.publisherIntangible Capital
dc.rightsAttribution-NonCommercial 3.0 Spain
dc.rights.urihttp://creativecommons.org/licenses/by-nc/3.0/es/
dc.subjectÀrees temàtiques de la UPC::Economia i organització d'empreses::Màrqueting
dc.subjectÀrees temàtiques de la UPC::Ensenyament i aprenentatge::Ensenyament universitari::Universitats i centres de recerca
dc.subject.lcshIntellectual capital -- Spain
dc.subject.lcshUniversities and colleges -- Spain -- Marketing
dc.subject.otherInstitutions of higher education
dc.subject.otherIntellectual capital
dc.subject.otherDisclosure
dc.titleImportance of intellectual capital disclosure in Spanish universities
dc.typeArticle
dc.subject.lemacCapital intel·lectual -- Espanya
dc.subject.lemacUniversitats -- Espanya -- Màrqueting
dc.identifier.dlB-33375-2004
dc.description.peerreviewedPeer Reviewed
dc.rights.accessOpen Access
local.citation.authorRamírez Córcoles, Yolanda
local.citation.publicationNameIntangible capital
local.citation.volume9
local.citation.number3
local.citation.startingPage931
local.citation.endingPage944


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