IDEAS home Printed from https://ideas.repec.org/a/lrk/eeaart/31_2_16.html
   My bibliography  Save this article

Propuesta de un Informe de Capital Intelectual para las instituciones de educación superior españolas/Proposal of Intellectual Capital Report to Spanish Higher Education Institutions

Author

Listed:
  • RAMÍREZ CÓRCOLES, YOLANDA

    () (Universidad de Castilla-La Mancha, Facultad CC.EE., Plaza de la Universidad, nº 1, 02071 Albacete, España.)

  • SANTOS PEÑALVER, JESÚS F.

    () (Universidad de Castilla-La Mancha, Facultad CC.EE., Plaza de la Universidad, nº 1, 02071 Albacete, España.)

Abstract

El capital intelectual llega a ser un tema fundamental en las universidades debido, principalmente, al hecho de que el conocimiento es el principal output e input en estas instituciones, lo cual nos lleva a plantear la necesidad de que las universidades españolas presenten información sobre su capital intelectual. Los resultados obtenidos en este trabajo suponen un importante punto de partida para que las instituciones de educación superior puedan identificar qué información sobre capital intelectual es la más demandada por sus stakeholders y en base a ello elaborar un informe de capital intelectual. De este modo, y como conclusión lógica del estudio realizado, se presenta una propuesta de informe de capital intelectual para las universidades españolas. Intellectual capital approach becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. This prompted us to raise the need to disclose information on their intellectual capital. Our results represent a starting point for higher education institutions to identify what is the most requested information about intellectual capital, and therefore to develop an intellectual capital report. The logical conclusion of our study is the presentation of a proposal of intellectual capital report for Spanish universities.

Suggested Citation

  • Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F., 2013. "Propuesta de un Informe de Capital Intelectual para las instituciones de educación superior españolas/Proposal of Intellectual Capital Report to Spanish Higher Education Institutions," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 31, pages 525-554, Septiembr.
  • Handle: RePEc:lrk:eeaart:31_2_16
    as

    Download full text from publisher

    File URL: http://www.revista-eea.net
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Bontis, Nick & Dragonetti, Nicola C. & Jacobsen, Kristine & Roos, Göran, 1999. "The knowledge toolbox:: A review of the tools available to measure and manage intangible resources," European Management Journal, Elsevier, vol. 17(4), pages 391-402, August.
    2. 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.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Capital intelectual; informe; universidades; España ; Intellectual Capital; Report; Universities; Spain.;

    JEL classification:

    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lrk:eeaart:31_2_16. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Beatriz Rodríguez Prado). General contact details of provider: http://edirc.repec.org/data/fcvldes.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.