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Beneficios y costes de la divulgación de información sobre capital intelectual: evidencia empírica en las universidades públicas españolas/Benefits and Costs of Intellectual Capital Disclosure: Empirical Evidence from Spanish Public Universities

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    (Departamento de Administración de Empresas. Facultad de Ciencias Económicas y Empresariales. Universidad de Castilla-La Mancha.)



    (Departamento de Administración de Empresas, UNIVERSIDAD DE CASTILLA-LA MANCHA, ESPAÑA.)



    (Departamento de Administración de Empresas, UNIVERSIDAD DE CASTILLA-LA MANCHA, ESPAÑA.)

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    El objetivo de este trabajo es conocer en qué medida los usuarios de la información contable universitaria están interesados en contar con información relativa al capital intelectual, así como cuáles son sus opiniones sobre los motivos por los que las universidades no divulgan información sobre su capital intelectual en el actual modelo de información contable universitario y las consecuencias positivas que podrían derivarse de dicha divulgación. Los resultados obtenidos muestran que, en opinión de los miembros de los Consejos Sociales de las universidades públicas españolas, la divulgación de información sobre capital intelectual conllevaría un aumento de la transparencia de la institución, un aumento de la satisfacción de los usuarios y una mejora en la credibilidad, imagen y reputación de la Universidad. Mientras que es la falta de sistemas de información internos para identificar y medir los elementos intangibles el principal motivo por el que las universidades no divulgan dicha información. The aim of this paper is to show the extent to which accounting information users are interested in have information on intellectual capital, and their opinions about the reasons why universities do not disclose information on their intellectual capital in the current university accounting information model and the positive consequences that might result from this disclosure. The obtained results show that, in the opinion of members of the Social Councils in Spanish public universities, intellectual capital disclosure results in higher transparency of the institution, increased user’s satisfaction and improved credibility, image and reputation of the university. While it is the lack of internal information system to identify and measure the intangibles the main reason that universities do not disclose such information

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

    Volume (Year): 29 (2011)
    Issue (Month): (Diciembre)
    Pages: 905(28á.)-905(28á.)

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    Handle: RePEc:lrk:eeaart:29_3_12
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    1. Karl-Heinz Leitner, 2004. "Intellectual capital reporting for universities: conceptual background and application for Austrian universities," Research Evaluation, Oxford University Press, vol. 13(2), pages 129-140, August.
    2. Meer-Kooistra, Jeltje van der & Zijlstra, Siebren M., 2001. "Reporting on intellectual capital," Research Report 01E50, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    3. repec:dgr:rugsom:01e50 is not listed on IDEAS
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