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Article
Publication date: 20 April 2010

Ivoni Bezhani

The purpose of this study is to examine the amount and the nature of the voluntary intellectual capital (IC) disclosure of UK universities, the relation between performance and…

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Abstract

Purpose

The purpose of this study is to examine the amount and the nature of the voluntary intellectual capital (IC) disclosure of UK universities, the relation between performance and amount of IC disclosed; and the opinion of UK universities on a mandatory disclosure of IC.

Design/methodology/approach

Content analysis was used to examine the amount and nature of IC disclosure of the annual reports of 30 UK universities. Directors of Finance were chosen as representatives to submit an online questionnaire about IC statements and the mandatory reporting of IC for universities.

Findings

Findings suggest that the amount of IC information disclosed by UK universities in their annual reports is low. UK universities were identified as being over‐regulated and having low awareness of IC.

Research limitations/implications

IC framework used for the content analysis was specific to Austrian universities and the online questionnaire responses were limited. Few adaptations were made but it is necessary to perform a preliminary study to better understand the characteristics and functioning of UK universities.

Practical implications

Further research and recommendations are provided. Introduction of mandatory disclosure of IC reports would contribute further to the increase of the burden. Therefore at the present time voluntary IC disclosure is the best option.

Originality/value

No previous research was conducted for UK universities. This brings new expertise regarding IC disclosure in higher education and forms a sound basis for future research. Universities could benefit in improving assessment of their intangible assets, performance measurements, allocation of resources and benchmarking exercise.

Details

Journal of Intellectual Capital, vol. 11 no. 2
Type: Research Article
ISSN: 1469-1930

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