Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2018 | 17 | nr 4 | 109--132
Tytuł artykułu

Intellectual Capital Reporting of Universities - a Third Mission Oriented Approach to Communication with Stakeholders

Treść / Zawartość
Warianty tytułu
Języki publikacji
Background. Universities worldwide have been called to (re)consider their role in society; to evaluate their mission and their interrelations with various stakeholders. At the same time they are going through transformation aiming to make them more autonomous, economically efficient and competitive. Both this reasons lead to the pressure on universities to prove their efficient resource management that may be realized via intellectual capital disclosure.
Research aims. The objectives of this paper is to present the 'third mission' approach adoption of universities imposing on them the need for greater accountability, transparency and more effective communication that may be realized via IC reporting, the second is to review and discuss the qualitative and quantitative empirical research in IC reporting of universities worldwide.
Methodology. The research method consisted in a critical literature and inductive reasoning. The resources theory, stakeholders' theory, legitimacy theory, and signaling theory as well as the New Public Management (NPM) and post-NPM concepts gave the foundation of this research.
Key findings. The conclusions of the research confirm that the implementation of IC reporting in universities is still a challenge for practice. IC disclosure lags behind the needs of stakeholders and should be improved. Greater awareness and effective implementation of IC reporting in universities could improve their future potential, quality and competitiveness. (original abstract)
Opis fizyczny
  • University of Social Sciences, Poland
  • Wroclaw University of Economics, Poland
  • Arbo, P. & Benneworth, P. (2007). Understanding the Regional Contribution of Higher Education Institutions: A Literature Review. OECD Education Working Paper, 9, 78.
  • Asemah, E., Okpanachi, R. & Olumuji, E. (2013). Universities and corporate social responsibility performance: An implosion of the reality. African Research Review, 7(4), 195-224.
  • Bercovitz, J. & Feldman, M. (2006). Entrepreneurial universities and technology transfer: A conceptual framework for understanding knowledge-based economic development. The Journal of Technology Transfer, 31(1), 175-188.
  • Bezhani, I. (2010). Intellectual capital reporting at UK universities. Journal of Intellectual Capital, 11(2), 179-207.
  • Bisogno, M. et al. (2018). Identifying future directions for IC research in education: a literature review. Journal of Intellectual Capital, 19(1), 10-33.
  • Brown, R. (2004). Quality Assurance in Higher Education: The UK Experience Since 1992. London: Routledge Falmer.
  • Bueno, E., Morcillo, P. & Rodríguez, J. (2002). Intellectual capital and scientific-production of the Madrid Research Centres. Autonomous University of Madrid, 25-26 Nov, Madrid, Spain. In: Proceedings of the International Conference "The Transparence Enterprise".
  • Carayannis, E.G. & Campbell, D.F.J. (2011). Open innovation diplomacy and a 21st century fractal research, education and innovation (FREIE) ecosystem: Building on the quadruple and quintuple helix innovation concepts and the "Mode 3" knowledge production system. Journal of the Knowledge Economy, 2(3), 327-372.
  • Charles, D. & Benneworth, P. (2002). Evaluating the Regional Contribution of an HEI: A Benchmarking Approach. Bristol: Good Practice.
  • Chatterton, P. & Goddard, J. (2000). The response of higher education institutions to regional needs. European Journal of Education, 35(4), 475-496.
  • Clark, B. (1998). Creating Entrepreneurial Universities: Organizational Pathways of Transformation. Oxford: Pergamon.
  • Cortese, A. (2003). The critical role of higher education in creating a sustainable future. Planning for Higher Education, 31(3), 15-22.
  • Córcoles, Y.R. & Ponce, Á.T. (2013). Cost-benefit analysis of intellectual capital disclosure: University stakeholders' view. Revista de Contabilidad, 16(2), 106-117.
  • Ćulum, B., Rončević, N. & Ledić, J. (2013). Facing new expectations - Integrating third mission activities into the university. In: B.M. Kehm, U. Teichler (eds.). The Academic Profession in Europe: New Tasks and New Challenges (pp. 163-195). Dordrecht: Springer Netherlands.
  • DATI (2003). Intellectual Capital Statements - The New Guideline. Copenhagen: Denmark.
  • Dumay, J. & Garanina, T. (2013). Intellectual capital research: A critical examination of the third stage. Journal of Intellectual Capital, 14(1), 10-25.
  • Dumay, J. (2013). The third stage of IC: Towards a new IC future and beyond. Journal of Intellectual Capital, 14(1), 5-9.
  • Enders, J. & Fulton, O. (2002). Blurring boundaries and blistering institutions: An introduction In: J. Enders & U. Teichler (eds.). Higher Education in a Globalising World (pp. 1-14). Dordrecht: Springer.
  • Etzkowitz, H. & Leydesdorff, L. (1995). Universities and the Global Knowledge Economy: A Triple Helix of University-Industry-Government Relations. Amsterdam: Amsterdam University Press.
  • Etzkowitz, H. & Zhou, C. (2006). Triple Helix twins: Innovation and sustainability. Science and Public Policy, 33(1), 77-83.
  • Etzkowitz, H. (1998). The norms of entrepreneurial science: Cognitive effects of the new university - industry linkages. Elsevier, 27(8), 823-833.
  • Gibbons, M. (1999). Science's new social contract with society. Nature, 402(6761 suppl.), C81-C84.
  • Guan, J. & Zhao, Q. (2013). The impact of university - Industry collaboration networks on innovation in nanobiopharmaceuticals. Technological Forecasting and Social Change, 80(7), 1271-1286.
  • Guthrie, J., Ricceri, F. & Dumay, J. (2012). Reflections and projections: A decade of intellectual capital accounting research. The British Accounting Review, 44(2), 68-82.
  • Habersam, M., Piber, M. & Skoog, M. (2013). Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices. Critical Perspectives on Accounting, 24(4-5), 319-337.
  • Harkavy, I. (2006). The role of universities in advancing citizenship and social justice in the 21st century. Education, Justice, Citizenship and Social Justice, 1(1), 5-37.
  • Heller, M. & Eisenberg, R. (1998). Can patents deter innovation? The anticommons in biomedical research. Science, 280(5364), 698-701.
  • Jongbloed, B., Enders, J. & Salerno, C. (2008). Higher education and its communities: Interconnections, interdependencies and a research agenda. Higher Education, 56(3), 303-324.
  • Kapetaniou, C. & Lee, S.H. (2016). A framework for assessing the performance of universities: The case of Cyprus. Technological Forecasting and Social Change, 123, 169-180.
  • Kuralova, K. & Margarisova, K. (2016). Intellectual capital disclosure at Czech Public Universities in relation to the stakeholder information need. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 64(6), 1989-1998.
  • Laredo, P. (2007). Revisiting the third mission of universities: Toward a renewed categorization of university activities? Higher Education Policy, 20(4), 441-456.
  • Leitner, K. (2002). Intellectual capital reporting for universities: Conceptual background and application within the reorganisation of Austrian universities. In: The Transparent Enterprise. The Value of Intangibles. Autonomous University of Madrid, Nov 25-26, Madrid.
  • Leitner, K. et al. (2005). Data envelopment analysis as method for evaluating intellectual capital. Journal of Intellectual Capital, 6(4), 528-543.
  • Leitner, K.H. & Warden, C. (2004). Managing and reporting knowledge-based resources and processes in research organisations: Specifics, lessons learned and perspectives. Management Accounting Research, 15(1), 33-51.
  • Leitner, K.H. (2004). Intellectual capital reporting for universities: Conceptual background. Research Evaluation, 13(2), 130-140.
  • Leitner, K.-H. et al. (2014). A Strategic Approach for Intellectual Capital Management in European Universities. Guidelines for Implementation. Bucharest: UEFISCDI.
  • Low, M., Samkin, G. & Li, Y. (2015). Voluntary reporting of intellectual capital: Comparing the quality of disclosures from New Zealand, Australian and United Kingdom universities. Journal of Intellectual Capital, 16(4), 779-808.
  • M'Gonigle, M. & Starke, J. (2006). Planet U, Sustaining the World, Reinventing the University. [Nanaimo]: New Society Publishers.
  • MERITUM (2002). Guidelines for Managing and Reporting on Intangibles, Intellectual Capital Report. Madrid: Vodafone Foundation.
  • Michalak, J. et al. (2018). Intellectual capital management in public universities. In: J. Guthrie et al. (eds.). The Routledge Companion to Intellectual Capital (pp. 149-164). London: Routledge.
  • Molas-Gallart, J. et al. (2002). Measuring Third Stream Activities. Final Report to the Russell Group of Universities. Brighton: SPRU, University of Sussex.
  • Mouritsen, J. et al. (2005). Intellectual capital and the discourses of love and entrepreneurship in new public management. Financial Accountability and Management, 21(3), 279-290.
  • OECD (2007). Higher Education and Regions: Globally Competitive, Locally Engaged. Valencia: OECD.
  • OEU, O. of the E.U. (2006). PRIM E - OEU Guide (Nov). Brussels: European University Association.
  • Olcay, G.A. & Bulu, M. (2017). Is measuring the knowledge creation of universities possible? A review of university rankings. Technological Forecasting and Social Change, 123, 153-160.
  • Parker, L. (2011). University corporatisation: Driving redefinition. Critical Perspectives on Accounting, 22(4), 434-450.
  • PRIME Project (2006). Methodological Guide, Final Report of the Observatory of the European University. Brussels: European University Association.
  • Puukka, J. (2008). Higher education for sustainable development Mobilising higher education for sustainable development - lessons learnt from the OECD study. In: Proceedings of the 4th International Barcelona Conference on Higher Education. Higher Education for Sustainable Development GUNI - Global University Network for Innovation, vol. 7. Barcelona: Global University Network for Innovation.
  • Ramírez, Y. & Gordillo, S. (2014). Recognition and measurement of intellectual capital in Spanish universities. Journal of Intellectual Capital, 15(1), 173-188.
  • Ramírez, Y., Lorduy, C. & Rojas, J.A. (2007). Intellectual capital management in Spanish universities. Journal of Intellectual Capital, 8(4), 732-748.
  • Ramírez, Y., Tejada, A. & Manzaneque, M. (2016). The value of disclosing intellectual capital in Spanish universities: A new challenge of our days. Journal of Organizational Change Management, 29(2), 176-198.
  • RICARDIS (2006). Reporting Intellectual Capital to Augment Research, Development and Innovation in SMEs. Report by an Expert Group. Brussels: European Comission.
  • Sánchez, M.P., Elena, S. & Castrillo, R. (2007). The ICU report: An intellectual capital proposal for university strategic behaviour. IMHE "What Works" Conference Paris (September). Paris: OECD, 1-13.
  • Sánchez, M.P., Elena, S. & Castrillo, R. (2009). Intellectual capital dynamics in universities: A reporting model. Journal of Intellectual Capital, 10(2), 307-324.
  • Sangiorgi, D. & Siboni, B. (2017). The disclosure of intellectual capital in Italian universities: What has been done and what should be done. Journal of Intellectual Capital, 18(2), 354-372.
  • Schoen, A. & Theves, J. (2006). Strategic Management of University Research Activities, Methodological Guide. PRIME Project Observatory of the European University. Brussels: European University Association.
  • Secundo, G. et al. (2016). Managing intellectual capital through a collective intelligence approach: an integrated framework for universities. Journal of Intellectual Capital Journal of Intellectual Capital Journal of Intellectual Capital, 17(2), 298-319.
  • Secundo, G. et al. (2017). An intellectual capital framework to measure universities' third mission activities. Technological Forecasting and Social Change, 123, 229-239.
  • Secundo, G., Margherita, A., Elia, G. & Passiante, G. (2010). Intangible assets in higher education and research: Mission, performance or both? Journal of Intellectual Capital, 11(2), 140-157.
  • Shavit, Y. & Blossfeld, H. (1993). Persistent Inequality: Changing Educational Attainment in Thirteen Countries. Boulder: Westview Press.
  • Siboni, B., Nardo, M.T. & Sangiorgi, D. (2013). Italian state university contemporary performance plans: An intellectual capital focus? Journal of Intellectual Capital, 14(3), 414-430.
  • Talwar, S., Wiek, A. & Robinson, J.B. (2011). User engagement in sustainability research. Science and Public Policy, 38(5), 379-390.
  • Trencher, G. et al. (2014). Beyond the third mission: Exploring the emerging university function of co-creation for sustainability. Science and Public Policy, 41, 151-179.
  • Venditti, M., Reale, E. & Leydesdorff, L. (2011). The Disclosure of University Research for Societal Demand: A Non-market Perspective on the "Third Mission". Unpublished Paper Proposal.
  • Vorley, T. & Nelles, J. (2008). (Re)conceptualising the academy. Higher Education Management and Policy, 20(3), 1-17.
  • Vught, F.V., Ziegele, F. & File, J. (2011). U-Multirank: Design and Testing the Feasibility of a Multidimensional Global University Ranking. Brussels: Consortium for Higher Education and Research Performance Assessment CHERPA-Network.
  • Whitmer, A. et al. (2010). The engaged university: Providing a platform for research that transforms society. Frontiers in Ecology and the Environment, 8(6), 314-321.
  • Wright, M., Birley, S. & Mosey, S. (2004). Entrepreneurship and university technology transfer. The Journal of Technology Transfer, 29(3/4), 235-246.
  • Yusuf, S. (2007). From Creativity to Innovation. The World Bank.
  • Zomer, A. & Benneworth, P. (2011). The rise of the university's third mission. In: J. Enders, H.F. de Boer & D.F. Westerheijden (eds.). Reform of Higher Education in Europe (pp. 81-101). Rotterdam: SensePublishers.
Typ dokumentu
Identyfikator YADDA

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.