Intellectual capital disclosure: A study applied to the Shanghai ranking

• Tipo: Artigo em Livro de Atas de Conferência Internacional
• Data: 2018

Autores

Silva, C (Autor) Outra; Vale, J (Autor) Outra; Manuel Castelo Branco (Autor) FEP

Ata de Conferência Internacional

Título: Proceedings of the European Conference on Knowledge Management, ECKM

Páginas: 783-791

19th European Conference on Knowledge Management, ECKM 2018

6 September 2018 through 7 September 2018

Indexação

ISI Web of Knowledge - 0 Citações

Scopus - 1 Citação

Outras Informações

ID Authenticus: P-00P-TN1

Abstract (EN): In the so-called knowledge economy, organizations¿ value is mostly a consequence of the development of their Intellectual Capital (IC) and Higher Education Organizations (HEO) are not an exception. Such organizations are considered crucial agents in this type of society due to their main role in the creation and dissemination of knowledge. HEOs have been pressed, by their different stakeholders, to disclose more flexible, transparent, competitive and comparable information. The focus of most IC literature is on its measurement and management. This paper addresses a rather different topic, the voluntary disclosure of HEOs¿ IC through a specific channel of communication: their web pages. This goal of this paper is twofold. First, it aims at assessing the extent of IC disclosure. Second, it also seeks to assess the quality of such disclosure. Data wer collected from the web pages of the top 40 HEOs belonging to the Academic Ranking of World Universities, the Shangai Ranking, and a Content Analysis technique was adopted to codify such data. Results suggest that Structural Capital is the dimension of IC regarding which HEOs disclosure levels are higher and qualitatively better, followed by Relational Capital and finally Human Capital. This paper contributes to a better unerstanding of how HEOs¿ IC is disclosed through web pages, terms of both extent and quality of such disclosure. Furthermore, it contributes to raise awareness among both researchers and practitioners regarding research on IC disclosure through web sites. This study is not without limitations. Specifically, it should be noticed that Content Analysis involves judgement, something which can be subjective. The size of the sample is also a limitation. Therefore, future research should use larger samples. © 2018 Academic Conferences Limited.

Idioma: Inglês

Tipo (Avaliação Docente): Científica