public, and which policies are most prevalent amongst universities: patent, copyright, general loyalty clauses, invention …

In universities, an important part of intellectual capital is the research‐ development‐transfer capital (R&D&T capital …

all technical and natural science departments of Austrian universities. Correlation and factor analyses are carried out to … of Austrian university departments and show a large heterogeneity within and among universities as well as between … organisational units and indicate areas for managerial action at Austrian universities. Originality/value – For the first time DEA is …

institutions such as universities and research centres during the last decade. Since universities are considered critical … universities to improve research management and contribute to comparative analysis in European universities, and on the other hand … an ongoing experience – the Observatory of European Universities (OEU). Design/methodology/approach – The paper analyses …

Purpose – The purpose of this paper is to provide assistance to universities in the process of developing their ability … a review of the most important intellectual capital management initiatives at Spanish public universities. Findings … – The experience gained from the case studies provides a basis for understanding how Spanish universities are measuring and …

universities' scientific output? Does the patent system limit the freedom to perform academic research? The present paper seeks to …

Purpose – The purpose of this paper is to analyse the increasing attention to universities and research organizations … IC report specially designed for universities, suggesting a battery of indicators for resources related to research … for universities to manage and report on their IC and the difficulties in capturing the process dynamics. Design …

) disclosure of UK universities, the relation between performance and amount of IC disclosed; and the opinion of UK universities on … of IC disclosure of the annual reports of 30 UK universities. Directors of Finance were chosen as representatives to … submit an online questionnaire about IC statements and the mandatory reporting of IC for universities. Findings – Findings …

Purpose – This paper aims to demonstrate the need for universities to include information on intellectual capital in … Social Councils of Spain's public universities. Findings – The findings show the opinion of university accounting information … users regarding the need for universities to publish information on their intellectual capital in order to make the current …

Purpose – The current research aims to investigate what Italian state universities consider as intellectual capital (IC …) in their performance plans. Universities assume a specific responsibility in the production and dissemination of … managing universities. Drawing from this, in 2009 Italy required state universities to issue a performance plan with a section …