This study answers to Bezhani’s (2010) call for comparative research, by applying the same methodological approach. Content analysis has been used to determine the amount and the nature of IC disclosure in a group of 17 Italian university social reports issued before February 2013. In addition, an on-line questionnaire has been submitted to all university General Directors, in order to investigate the internal perspective of Italian universities on IC disclosure and the opportunity of establishing an IC mandatory report in universities.
Intellectual Capital Reporting at Italian Universities
SANGIORGI, DANIELA;SIBONI, BENEDETTA
2014
Abstract
This study answers to Bezhani’s (2010) call for comparative research, by applying the same methodological approach. Content analysis has been used to determine the amount and the nature of IC disclosure in a group of 17 Italian university social reports issued before February 2013. In addition, an on-line questionnaire has been submitted to all university General Directors, in order to investigate the internal perspective of Italian universities on IC disclosure and the opportunity of establishing an IC mandatory report in universities.File in questo prodotto:
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