Intellectual Capital Reporting at Italian Universities

Intellectual capital (IC) plays a crucial role in the university sector, which could be considered a proper knowledge institution. In Italy IC report is not mandatory for universities. Nevertheless, several institutions include IC information within their social reports. The purpose of the research is twofold. First, it aims to investigate the amount and nature of IC voluntary disclosure in Italian universities’ social reports, as well as to examine the influence of the size of universities in IC reporting. Second, it aims to examine the internal perspective of Italian universities’ General Directors on IC management and disclosure.