The main aim of this study is to demonstrate how important it is for Spanish public universities to provide information … held by the members of the Social Councils regarding the need for Spanish public universities to publish information on … extensive criticism of the current accounting information model used by public universities in Spain. They also demonstrate a …

applied as well to Universities and Research Institutions. Firstly, it explores recent theoretical backgrounds which affect … Universities, such as the “Mode 2” of Knowledge production and the Triple Helix Model. Secondly it analyses how similar objectives … and procedures are when managing intangibles in both companies and Universities. Then it examines whether the structure of …

have information on intellectual capital, and their opinions about the reasons why universities do not disclose information … Spanish public universities, intellectual capital disclosure results in higher transparency of the institution, increased user … to identify and measure the intangibles the main reason that universities do not disclose such information …

universidades españolas. Intellectual capital approach becomes critical at universities, mainly due to the fact that knowledge is … conclusion of our study is the presentation of a proposal of intellectual capital report for Spanish universities. …

the same for the case of universities, as facilitators of service organizations, which can take on the challenges facing … the field of intellectual capital, just as the review of any working models for the case of universities are appropriate …, allowing viable indicate some actions for the case of universities. …