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Intellectual capital reporting in universities as a tool of accountability : the worldwide practices
intellectual capital
worldwide practices
accountability
reporting
Universities worldwide are going through the important transformation processes aiming to make them more autonomous, economically efficient and competitive. However, at the same time they have to prove efficient resource management, disclose properly their outcomes, and demonstrate high level of transparency and accountability in support of clearly defined and feasible goals. One of the main approaches to the assessment of performance, ensuring control and promoting accountability in the universities has become intellectual capital reporting. The first objective of this paper is to present the accountability request geared towards universities and IC measurement and reporting as the answer to it. The second one is the review and discussion of the qualitative and quantitative empirical research in IC reporting of universities worldwide. The conclusions of the research confirm that the practical implementation of IC reporting in universities is still a challenge for a practice. The pioneer initiatives concerning application of IC reporting in universities are important steps towards greater accountability; however they lag behind the needs of stakeholders and should be improved in order to be more comprehensive, comparable and systematic. Greater awareness and effective implementation of IC reporting in universities could improve their future potential, quality and competitiveness.
dc.abstract.en | Universities worldwide are going through the important transformation processes aiming to make them more autonomous, economically efficient and competitive. However, at the same time they have to prove efficient resource management, disclose properly their outcomes, and demonstrate high level of transparency and accountability in support of clearly defined and feasible goals. One of the main approaches to the assessment of performance, ensuring control and promoting accountability in the universities has become intellectual capital reporting. The first objective of this paper is to present the accountability request geared towards universities and IC measurement and reporting as the answer to it. The second one is the review and discussion of the qualitative and quantitative empirical research in IC reporting of universities worldwide. The conclusions of the research confirm that the practical implementation of IC reporting in universities is still a challenge for a practice. The pioneer initiatives concerning application of IC reporting in universities are important steps towards greater accountability; however they lag behind the needs of stakeholders and should be improved in order to be more comprehensive, comparable and systematic. Greater awareness and effective implementation of IC reporting in universities could improve their future potential, quality and competitiveness. | pl |
dc.affiliation | Wydział Zarządzania i Komunikacji Społecznej : Instytut Spraw Publicznych | pl |
dc.conference | International Conference Theory and Applications in the Knowledge Economy (TAKE 2018) | |
dc.conference.city | Poznań | |
dc.conference.country | Polska | |
dc.conference.datefinish | 2018-07-13 | |
dc.conference.datestart | 2018-07-11 | |
dc.contributor.author | Fijałkowska, Justyna | pl |
dc.contributor.author | Hadro, Dominika | pl |
dc.contributor.author | Sułkowski, Łukasz - 185997 | pl |
dc.contributor.editor | Tomé, Eduardo | pl |
dc.contributor.editor | Neumann, Gaby | pl |
dc.contributor.editor | Majewska, Justyna | pl |
dc.contributor.editor | Truskolaski, Szymon | pl |
dc.date.accession | 2019-04-26 | pl |
dc.date.accessioned | 2019-05-09T11:53:14Z | |
dc.date.available | 2019-05-09T11:53:14Z | |
dc.date.issued | 2018 | pl |
dc.date.openaccess | 0 | |
dc.description.accesstime | w momencie opublikowania | |
dc.description.conftype | international | pl |
dc.description.physical | 216-227 | pl |
dc.description.publication | 0,7 | pl |
dc.description.version | ostateczna wersja wydawcy | |
dc.identifier.isbn | 978‐999‐54182‐0‐6 | pl |
dc.identifier.project | ROD UJ / O | pl |
dc.identifier.uri | https://ruj.uj.edu.pl/xmlui/handle/item/74314 | |
dc.identifier.weblink | https://drive.google.com/file/d/1z0MEQURf8vPSRVr5J36UY7fLdcdMqCxR/view | pl |
dc.language | eng | pl |
dc.language.container | eng | pl |
dc.pubinfo | Lisbon : Eduardo Tomé | pl |
dc.pubinfo | Poznań : Poznan University of Economics and Business and E4 Conferences | pl |
dc.publisher.ministerial | Uniwersytet Ekonomiczny w Poznaniu | pl |
dc.rights | Dodaję tylko opis bibliograficzny | * |
dc.rights.licence | OTHER | |
dc.rights.uri | * | |
dc.share.type | inne | |
dc.sourceinfo | liczba autorów 67; liczba stron 532; liczba arkuszy wydawniczych 35,4; | pl |
dc.subject.en | intellectual capital | pl |
dc.subject.en | worldwide practices | pl |
dc.subject.en | accountability | pl |
dc.subject.en | reporting | pl |
dc.subtype | ConferenceProceedings | pl |
dc.title | Intellectual capital reporting in universities as a tool of accountability : the worldwide practices | pl |
dc.title.container | Theory and applications in the knowledge economy : proceedings of the International Conference : TAKE 2018 - Poznan, Poland, 11 to 13 July 2018 | pl |
dc.type | BookSection | pl |
dspace.entity.type | Publication |