The paper proposes an integrated approach for measuring and managing the IC of university through the performance management system based on quality assessment, considering multiple agents: internal management; internal stakeholder; external stakeholder. The analysis show the relationship between the intangibles resources, the intangible activity and the university performance (social, economic, scientific performance). The paper aims to verify how the university uses the IC and address the future goals according the IC disclosure provided by the quality reports. This analysis observe a sample of Italian Universities at operating level (department, degree courses).

Intellectual Capital Disclosure and University Performance: Is there a real Nexus?

DANIELA, DI BERARDINO
Primo
;
ANEES, FAISAL
Secondo
2019-01-01

Abstract

The paper proposes an integrated approach for measuring and managing the IC of university through the performance management system based on quality assessment, considering multiple agents: internal management; internal stakeholder; external stakeholder. The analysis show the relationship between the intangibles resources, the intangible activity and the university performance (social, economic, scientific performance). The paper aims to verify how the university uses the IC and address the future goals according the IC disclosure provided by the quality reports. This analysis observe a sample of Italian Universities at operating level (department, degree courses).
2019
9781912764181
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11564/741653
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