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Intellectual Capital Management and Reporting in Universities and Research Institutions

Listed author(s):
  • CAÑIBANO, Leandro


    (Prof. of Accounting and Finance.Autonomous UNIVERSITY OF MADRID. Spain.)

  • SANCHEZ, Mª Paloma


    (Prof. of Applied Economics. Autonomous University of Madrid. Spain)

Registered author(s):

    The paper intends to show how the IC principles, developed mainly for companies over the last two decades, can be 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 IC reporting in companies may be useful for Universities, providing some examples for Europe, and how the harmonization and external control principles are relevant for public institutions. The main conclusion is that IC principles can broadly apply to Universities and that reporting on their IC would be beneficial for them and the society as a whole, which provides the rationale for public intervention. Mediante este artículo se pretende mostrar cómo los principios en los que se basa el ‘Capital Intelectual’, desarrollados principalmente durante las dos últimas décadas en el ámbito empresarial, pueden ser también aplicados a las Universidades e Instituciones de investigación. Para ello se exponen, en primer lugar, los fundamentos teóricos más recientes que afectan a las Universidades, tales como el ‘Modo 2’ de producción de conocimiento y el ‘Modelo de triple hélice’. En segundo término, se analiza la existencia de objetivos y procedimientos similares para gestionar los intangibles, tanto en las empresas como en las Universidades. Seguidamente se examina si la estructura del Informe de Capital Intelectual utilizado por las empresas podría servir para el de las Universidades, proporcionando algunos ejemplos relativos a Europa, y poniéndose igualmente de manifiesto que la armonización y los principios de control externo son también relevantes para las instituciones públicas. La principal conclusión a la que se llega es que la aplicación de los principios que informan el Capital Intelectual puede extenderse al ámbito de las Universidades y que la emisión por parte de éstas de un Informe de Capital Intelectual podría ser beneficioso para ellas y para el conjunto de la sociedad, proporcionando así una exposición razonada de la intervención pública.

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    Article provided by Estudios de Economía Aplicada in its journal Estudios de Economía Aplicada.

    Volume (Year): 26 (2008)
    Issue (Month): (Agosto)
    Pages: 7-26

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    Handle: RePEc:lrk:eeaart:26_2_1
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