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Purpose Universities are proper knowledge institutions, since knowledge represents both the input and the output of … intellectual capital (IC) disclosure by universities. The purpose of this paper is to investigate the amount and nature of … voluntary IC disclosure in Italian universities and to gauge the opinion of university managers on IC managing and reporting …
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The need to overcome the limitations connected with the traditional financial reporting has driven the development of intellectual capital (IC) and corporate social responsibility (CSR) disclosure. Such need has also highlighted the relevance of an integrated reporting, recently supported by the...
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Romanian universities and other organizations. Using answers to a questionnaire addressed to faculty and researchers working in …
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universities’ goal, from the intellectual capital (IC) perspective. It’s aim is to highlight the mutual influence of IC disclosures … a significant gap by approaching the universities' IC disclosure and bio-economy evolution. It also enriches the … quantitative techniques enable us to develop an econometric model on the Romanian public universities. It is aimed to express their …
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pragmatic. As the title suggests, our research focuses on the new roles of universities in the knowledge economy. Since their … beginning, universities have been scientific, cultural and moral landmarks for society and even today they have the mission of … represents a strategic resource for universities and also the main resource used in all its organizational processes and has …
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