IDEAS home Printed from https://ideas.repec.org/a/wsi/jikmxx/v12y2013i03ns0219649213500226.html
   My bibliography  Save this article

The Inadequate Information Model of Spanish Universities: The Relevance of Intellectual Capital Disclosure

Author

Listed:
  • Yolanda Ramírez Córcoles

    (Department of Accounting, Faculty of Economics and Business Administration, Plaza de la Universidad, n∘ 1, Campus Universitario de Albacete, University of Castilla-La Mancha, Spain 02071 – Albacete, Spain)

Abstract

The main aim of this study is to demonstrate how important it is for Spanish public universities to provide information on their intellectual capital in order to satisfy their users' information needs. To this end, we analysed the opinion held by the members of the Social Councils regarding the need for Spanish public universities to publish information on their intellectual capital when presenting economic, financial and budgetary information. The results of this research show extensive criticism of the current accounting information model used by public universities in Spain. They also demonstrate a widespread interest in universities including information on their intellectual capital with a view to increasing the relevance of the current university financial statements.

Suggested Citation

  • Yolanda Ramírez Córcoles, 2013. "The Inadequate Information Model of Spanish Universities: The Relevance of Intellectual Capital Disclosure," Journal of Information & Knowledge Management (JIKM), World Scientific Publishing Co. Pte. Ltd., vol. 12(03), pages 1-17.
    • Handle: RePEc:wsi:jikmxx:v:12:y:2013:i:03:n:s0219649213500226
    DOI: 10.1142/S0219649213500226
    as

    Download full text from publisher

    File URL: http://www.worldscientific.com/doi/abs/10.1142/S0219649213500226
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1142/S0219649213500226?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

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

    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:wsi:jikmxx:v:12:y:2013:i:03:n:s0219649213500226. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscinet.com/jikm/jikm.shtml .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.