In a knowledge-based economy era, intangible resources play a relevant role in any type of business. As a consequence, their identification and measurement have become more and more central. Literature about intellectual capital (IC) was originally focused on private sector entities and generally finalized to set standards for recognizing and measuring IC components. More recently, Scholars are investigating issues related to IC in both public sector and non-profit entities, focusing on how to classify and measure intellectual capital in universities and research centers, where IC is at the same time an input and an output of their activities. The present paper aims to outline the state of the art in the development of theories and standards related to the management and disclosure of IC in Universities. Additionally, it identifies how a proper approach to IC would support Universities in satisfying the third mission, producing a positive social and economic impact on the community.

IDENTIFYING AND DISCLOSING INTELLECTUAL CAPITAL IN UNIVERSITIES

BISOGNO, Marco;TARTAGLIA POLCINI, Paolo
2015

Abstract

In a knowledge-based economy era, intangible resources play a relevant role in any type of business. As a consequence, their identification and measurement have become more and more central. Literature about intellectual capital (IC) was originally focused on private sector entities and generally finalized to set standards for recognizing and measuring IC components. More recently, Scholars are investigating issues related to IC in both public sector and non-profit entities, focusing on how to classify and measure intellectual capital in universities and research centers, where IC is at the same time an input and an output of their activities. The present paper aims to outline the state of the art in the development of theories and standards related to the management and disclosure of IC in Universities. Additionally, it identifies how a proper approach to IC would support Universities in satisfying the third mission, producing a positive social and economic impact on the community.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11386/4650755
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