New trends in intellectual capital reporting: Exploring online intellectual capital disclosure in Italian universities
Journal of Intellectual Capital
ISSN: 1469-1930
Article publication date: 15 June 2018
Issue publication date: 10 July 2018
Abstract
Purpose
The purpose of this paper is to explore a new way to disclose intellectual capital (IC) in universities through their websites. Going beyond traditional tools used for intellectual capital disclosure (ICD), this study aims at identifying possible determinants of ICD via the web.
Design/methodology/approach
This paper analyses the institutional websites of a sample of Italian universities adapting the theoretical framework developed by Low et al. (2015) to the peculiarities of the Italian university system. Moreover, the relationship between certain explanatory factors identified in previous research and the extent of online ICD represented by two disclosure indexes was tested through an ordinary least squares regression model.
Findings
The analysis reveals the extensive use of ICD via websites, especially regarding human and internal capital, while the disclosure of external capital through this means is still limited. Internationality and online visibility both positively affect the extent of a university’s ICD.
Research limitations/implications
The paper represents the first study investigating online ICD and its determinants in universities, contributing new knowledge to help answer the how and what of the matter.
Practical implications
The results can serve as encouragement to university managers to enhance online ICD to meet the information needs of a wider audience.
Originality/value
This is the first study to provide evidence about online ICD in universities and to reveal some of the possible determinants to improve this disclosure.
Keywords
Citation
Manes Rossi, F., Nicolò, G. and Tartaglia Polcini, P. (2018), "New trends in intellectual capital reporting: Exploring online intellectual capital disclosure in Italian universities", Journal of Intellectual Capital, Vol. 19 No. 4, pp. 814-835. https://doi.org/10.1108/JIC-09-2017-0119
Publisher
:Emerald Publishing Limited
Copyright © 2018, Emerald Publishing Limited