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



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



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

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    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.

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

    Volume (Year): 31 (2013)
    Issue (Month): (Septiembre)
    Pages: 525-554

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    Handle: RePEc:lrk:eeaart:31_2_16
    Contact details of provider: Postal: Beatriz Rodríguez Prado. Facultad de CC.EE. y EE. Avda. Valle del Esgueva. Valladolid 47011 SPAIN
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    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.
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