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How to Respond to Information Needs of University Stakeholders: Proposal of Indicators for Reporting on Intellectual Capital

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  • Yolanda Ramírez Córcoles

    (Faculty of Management and Economy, University of Castilla la Mancha)

  • Ángel Tejada Ponce

    (Faculty of Management and Economy, University of Castilla la Mancha)

  • Jean Vanderdonckt

    (Institut d’administation et de gestion, Universitié Catholique of Louvain)

Abstract

The purpose of this paper is to know the opinion of the university stakeholders regarding the importance they give to completing the information from university financial statements with information relating to these institutions’ intellectual capital. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. The results of our empirical study allow us to recommend extending the limits of universities’ annual accounts so as to include the information on different intangible elements demanded by the different stakeholders. Finally, the study’s results served as basis to develop a battery of indicators which allows these intangible elements to be measured.

Suggested Citation

  • Yolanda Ramírez Córcoles & Ángel Tejada Ponce & Jean Vanderdonckt, 2013. "How to Respond to Information Needs of University Stakeholders: Proposal of Indicators for Reporting on Intellectual Capital," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-2, June.
    • Handle: RePEc:spp:jkmeit:1374
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    References listed on IDEAS

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    1. 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.
    2. Roland Burgman & Goran Roos & Lisa Boldt-Christmas & Stephen Pike, 2007. "Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 4(4/5), pages 529-546.
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