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| Format: | Artículo científico |
| Language: | en |
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Asociación Española de Profesores Universitarios de Contabilidad
2013
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| Online Access: | https://www.redalyc.org/articulo.oa?id=359733645003 |
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| _version_ | 1866812203513937920 |
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| author | Yolanda Ramírez Córcoles |
| author_facet | Yolanda Ramírez Córcoles |
| contents | Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view Yolanda Ramírez Córcoles Ángel Tejada Ponce Economía y Finanzas Cost Spain Disclosure Universities benefit analysis The reporting of intellectual capital in higher education institutions becomes of vital importance mainlydue to the fact that knowledge is the main output and input in these institutions. Also, the increasingsocial concern about establishing procedures of accountability and ensuring information transparencyin public universities prompted us to raise the need to disclose information on their intellectual capital.This paper aims to know the main reasons why Spanish universities do not disclose information abouttheir intellectual capital in the current accounting information model and the positive consequences thatmay result from such disclosure. To this end a questionnaire was designed and sent to all the membersof the Social Councils of Spanish public universities. The obtained results show that intellectual capitaldisclosure results in a higher transparency of the institution, increased user satisfaction and improvedcredibility, image and reputation of the University, while it is the lack of internal systems of identificationand measurement of intangible elements the main reason for not disclosing information on intellectualcapital. 2013 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359733645003 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.2 Vol.16 |
| format | Artículo científico |
| id | redalyc_359733645003 |
| language | en |
| publishDate | 2013 |
| publisher | Asociación Española de Profesores Universitarios de Contabilidad |
| spellingShingle | Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view Yolanda Ramírez Córcoles Economía y Finanzas Cost Spain Disclosure Universities benefit analysis Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view Yolanda Ramírez Córcoles Ángel Tejada Ponce Economía y Finanzas Cost Spain Disclosure Universities benefit analysis The reporting of intellectual capital in higher education institutions becomes of vital importance mainlydue to the fact that knowledge is the main output and input in these institutions. Also, the increasingsocial concern about establishing procedures of accountability and ensuring information transparencyin public universities prompted us to raise the need to disclose information on their intellectual capital.This paper aims to know the main reasons why Spanish universities do not disclose information abouttheir intellectual capital in the current accounting information model and the positive consequences thatmay result from such disclosure. To this end a questionnaire was designed and sent to all the membersof the Social Councils of Spanish public universities. The obtained results show that intellectual capitaldisclosure results in a higher transparency of the institution, increased user satisfaction and improvedcredibility, image and reputation of the University, while it is the lack of internal systems of identificationand measurement of intangible elements the main reason for not disclosing information on intellectualcapital. 2013 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359733645003 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Num.2 Vol.16 |
| title | Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view |
| topic | Economía y Finanzas Cost Spain Disclosure Universities benefit analysis |
| url | https://www.redalyc.org/articulo.oa?id=359733645003 |