Propuesta de un Informe de Capital Intelectual para las instituciones de educación superior españolas

Intellectual capital approach becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. This prompted us to raise the need to disclose information on their intellectual capital. Our results represent a starting point for higher...

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Bibliographic Details
Published in:Estudios de economía aplicada 2013-09, Vol.31 (2), p.525
Main Authors: RAMÍREZ CÓRCOLES, YOLANDA, SANTOS PEÑALVER, JESÚS F
Format: Article
Language:eng ; spa
Subjects:
Colleges & universities
Disclosure
Hierarchies
Higher education
Intellectual capital
Political conventions
Online Access:Get full text
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Summary:Intellectual capital approach becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. This prompted us to raise the need to disclose information on their intellectual capital. Our results represent a starting point for higher education institutions to identify what is the most requested information about intellectual capital, and therefore to develop an intellectual capital report. The logical conclusion of our study is the presentation of a proposal of intellectual capital report for Spanish universities.
ISSN:1133-3197
1697-5731