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.
Titolo: | Intellectual Capital Reporting at Italian Universities |
Autore/i: | SANGIORGI, DANIELA; SIBONI, BENEDETTA |
Autore/i Unibo: | |
Anno: | 2014 |
Serie: | |
Titolo del libro: | Knowledge and Management for Sustainable Growth |
Pagina iniziale: | 697 |
Pagina finale: | 725 |
Abstract: | 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. |
Data stato definitivo: | 18-lug-2016 |
Appare nelle tipologie: | 4.01 Contributo in Atti di convegno |