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Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need

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  • Kateřina Kuralová

    (Department of Management, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague 6 - Suchdol, Czech Republic)

  • Klára Margarisová

    (Department of Management, Faculty of Economics and Management, Czech University of Life Sciences Prague, Kamýcká 129, 165 21 Prague 6 - Suchdol, Czech Republic)

Abstract

The purpose of this paper is to examine the extent and quality of intellectual capital disclosure at Czech public universities in relation to information need of identified stakeholders - students. This research is based on the theoretical framework for voluntary intellectual capital disclosure, the proposed intellectual capital disclosure index, the identification of stakeholders including their information need as well as the content analysis of the universities' annual reports has been applied. The quality of disclosed information on intangible resources in public universities in the Czech Republic is in the middle level. In the highest quality is disclosed relational capital, followed by structural and human capital. Information need of students is highest for information falling under the relational capital followed by structural capital and human capital. This study opens new approach regarding intellectual capital disclosure including suggested recommendations for Czech public universities, as there was no research related to the issue conducted in the past.

Suggested Citation

  • Kateřina Kuralová & Klára Margarisová, 2016. "Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(6), pages 1989-1998.
    • Handle: RePEc:mup:actaun:actaun_2016064061989
    DOI: 10.11118/actaun201664061989
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    1. Vivien Beattie & Bill McInnes & Stella Fearnley, 2004. "A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes," Accounting Forum, Taylor & Francis Journals, vol. 28(3), pages 205-236, September.
    2. Wallace, R. S. Olusegun & Naser, Kamal, 1995. "Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong," Journal of Accounting and Public Policy, Elsevier, vol. 14(4), pages 311-368.
    3. Karl-Heinz Leitner, 2004. "Intellectual capital reporting for universities: conceptual background and application for Austrian universities," Research Evaluation, Oxford University Press, vol. 13(2), pages 129-140, August.
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