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 …

The paper focuses on the intellectual capital (IC) report in universities, a relevant theme actually for the growing … interest in applying an IC approach in managing universities. The paper compares the experiences in reporting IC of two … different university institutions, the Autonomous University of Madrid (UAM) and the Austrian Universities, to highlight pros …

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 …

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. …

main output and input of these institutions. Universities produce knowledge, either through scientific and technical … then that universities’ input and output are largely intangible. Moreover, the current interest and increasing social … objective of this study was to identify which is the positioning of Spanish public universities on the necessity of disclosing …