Caracterización del comportamiento de las universidades españolas en relación con la divulgación de información sobre intangibles

Resumen: El actual interés y creciente preocupación social por establecer procesos de rendición de cuentas en las instituciones públicas de educación superior y por asegurar la transparencia informativa de estas instituciones nos lleva a plantear la necesidad de que las universidades españolas presenten información sobre su capital intelectual. Mediante la elaboración de un cuestionario enviado a los miembros de los Consejos Sociales de las universidades públicas españolas se ha tratado de identificar, por un lado, aquellos elementos intangibles más demandados por los stakeholders universitarios, y en segundo lugar, detectar perfiles de comportamiento de las universidades españolas en relación con la importancia que éstas atribuyen a la divulgación de información sobre su capital intelectual. Los resultados obtenidos suponen un punto de partida para que cada universidad española, de acuerdo con sus propias características y entorno, pueda identificar qué información sobre capital intelectual es la más demandada por sus stakeholders y en base a ello elaborar un informe de capital intelectual. Abstract: In the actual knowledge-based economy, the presentation of information about intellectual capital becomes of prime importance in institutions of higher education, mainly because knowledge is the main output and input of these institutions. Universities produce knowledge, either through scientific and technical research (the results of investigation, publications etc.) or through teaching (students trained and productive relationships with their stakeholders). Their most valuable resources also include their teachers, researchers, administration and service staff, university governors and students, with all their organizational relationships and routines. It is true to say then that universities input and output are largely intangible. Moreover, the current interest and increasing social concern for establishing procedures of accountability and to ensure information transparency in public institutions of higher education prompted us to raise the need to disclose information on their intellectual capital. In this situation, the major objective of this study was to identify which is the positioning of Spanish public universities on the necessity of disclosing information on their intellectual capital. To this end, a questionnaire was designed and sent to the members of the Social Council of Spanish public universities in order to identify what intangible elements university stakeholders demand most, and what behavioral patterns present the Spanish universities regarding the importance they attribute to the disclosure of intellectual capital. It was thought that these participants would provide a good example of the attitude of university stakeholders since they represent the different social groups connected with universities. To achieve the objectives set in the study, those surveyed were asked to rate on a 5-point Likert scale the importance they gave to universities publishing information on the different intangible elements by Spanish public universities (related to human, structural and relational capital). Specifically, based on the Intellectus Model (CIC, 2003), we proposed 32 intangible elements according to the higher education institutions characteristics, in order to establish their relevance for disclosing: twelve relating to human capital (concerning the abilities and skills of the people belonging to the institutions), fourteen relating to structural capital (these referring to how the institution is structured and how it works), and sixteen relating to relational capital (that reflect the institutions relations with students and the outside world). The obtained replies were subjected to a descriptive analysis based on the characteristics of each of the questions. Also, a cluster analysis has also been applied in order to know the priorities of the Spanish public universities in terms of reporting on certain intangibles, identifying profiles of universities. The results obtained in the empirical study show the great importance that the stakeholders give to the disclosure of the intellectual capital in universities. Specifically, it is considered essential the disclosure of the following intangible elements: academic and professional qualifications of the teaching and research staff, scientific productivity, efficiency of human capital, and teaching and research capacities and competences (Human Capital); management quality and intellectual property (Structural Capital); as well as the student satisfaction, graduate employability, relations with the business world, and the universitys image (Relational Capital). Second, our research is focused on detecting patterns of behavior of Spanish universities related to the importance they attach to the disclosure of intellectual capital. In this sense, the results reveal three different positions on the subject: 1) universities proactive towards the presentation of all information on intellectual capital, specifically on the competencies and skills of university staff; 2) universities whose stakeholders attach greater importance to information on structural capital, specifically on quality of management and technological innovation processes; and, 3) universities adopt a middle position in this regard. Finally, we have tried to know the priorities of different stakeholders of the Spanish public universities in relation to reporting on certain specific intangible items (12 items representing human capital, 14 items about structural capital and 16 items about relational capital), bringing together universities with similar characteristics. In this regard, in all cases three distinct groups of universities have been identified. In our opinion, and considering the results of the empirical study carried out, it is absolutely necessary for universities to disclose information on their intangibles through the filing of an intellectual capital report. It will be a healthy exercise of transparency from these institutions to provide users with access to this type of information, which is relevant for decision making. Now one of the basic premises is that intellectual capital is specific to each organization and its value and relevance depends on its potential contribution to the key objectives of the institution, so there is no homogeneous pattern of reporting on capital intellectual of universities. In this sense, based on the results of our empirical study and in order to obtain a balance between standardization and idiosyncrasies of each university, our work suggests: first, that all Spanish universities should provide information on a set of basic and general intangibles which are useful for all the institutions (in particular, we have identified thirteen intangible elements considered essential), and second, that every university should present a set of specific intangible elements of the institution who would be selected by every university, serving the demands of their stakeholders. In this sense, our work represents a starting point for each Spanish university to individually identify which information about intellectual capital is the most demanded by its stakeholders, and therefore to develop an intellectual capital report according to their own characteristics and environment. Taken together, the results obtained in our research do not only advance the research into stakeholders expectations in the university community, but also offer useful and specific guidelines for intellectual capital reporting practice in Spanish universities. From our point of view, the creation of an open framework of intellectual capital reporting, but with some homogeneous categories to ensure consistency and comparison, can enable new and exciting possibilities.