Intellectual capital dynamics in universities: a reporting model
The purpose of this paper is to analyse the increasing attention to universities and research organizations at political level and the growing implementation in these institutions of intellectual capital (IC) management and reporting mechanisms, traditionally used by private companies. The objective of the paper is twofold. On one hand, to present an IC report specially designed for universities, suggesting a battery of indicators for resources related to research activity, and, on the other hand, to move one step forward and discuss current challenges in relation to establishing standards for universities to manage and report on their IC and the difficulties in capturing the process dynamics.
ELENA PÉREZ Susana;
SANCHEZ Paloma;
CASTRILLO Rocio;
2010-02-15
Emerald Group Publishing Limited
JRC44768
1469-1930,
www.emeraldinsight.com/10.1108/14691930910952687,
https://publications.jrc.ec.europa.eu/repository/handle/JRC44768,
10.1108/14691930910952687,
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