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This paper aims to investigate the extent of sustainability disclosure through websites at Spanish universities and analyse the determinants that affect such disclosure.

This study uses as methodology a content analysis of the sustainability information disclosed by universities on their official websites in 2022 and a regression of ordinary least squares.

Findings emphasise that Spanish universities have moderate levels of online sustainability disclosure, close to 50%, showing prevalent attention to dimensions concerning “organisation profile and governance”, “economic aspects” and “labour practices”, while “curriculum and teaching on sustainability topics” and “environmental” dimensions were less addressed. On the other hand, the findings indicate that public and larger universities are the ones most engaged in the online disclosure of information about sustainability issues. Likewise, universities led by female rectors exert a positive influence on sustainability disclosure on websites.

The results could be useful for policymakers and regulators to implement and standardise sustainability reporting at higher education institutions, as well as for managers at universities who wish to increase the diffusion of sustainability outreach to satisfy stakeholders’ demands and legitimise their actions in society.

To the best of the authors’ knowledge, this paper is the first Spanish approach to identify the explanatory factors for sustainability reporting in Spanish higher education institutions.

This paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure.

The study applies content analysis and regression techniques. The ICD is analyzed for Spanish municipalities with more than 100,000 inhabitants and provincial capitals over a period from January 2018 to February 2020.

Findings emphasize that the quantity of disclosed information on intellectual capital (IC) is in the low level, particularly with regard to human capital (HC). Furthermore, the results show that the information provided via social media mainly concerns the relational capital (RC). On the other hand, results obtained indicate that larger municipalities, with lower financial autonomy and whose citizens have a high income level use the online media (both websites and social media) more actively to disclose information about IC. Finally, municipalities led by women and with high level of citizens' education exert a positive influence in the ICD only on websites.

This paper makes a number of key contributions to the existing body of knowledge, focusing on ICD, a neglected area in the public sector accounting literature. It explores and identifies the supply-side and demand-side determinants of information affecting the ICD in local governments. The results of this research could be useful for policymakers, regulators and governments' managers to improve the online information addressing ICD issues.

This paper adopts an innovative perspective by investigating the use of alternative tools for ICD in local government context (websites and social media). To the best of the authors’ knowledge, this is the first study that focuses on investigating the determinants of online ICD in local governments.

The purpose of this paper is threefold: first, to know the views of university stakeholders concerning intellectual capital (IC) reporting; second, to examine the quality of voluntary IC disclosure by public Spanish universities on their websites; and third, to analyze some of the potential factors affecting this kind of disclosure.

The paper applies a content analysis and a survey. The content analysis was used to analyze the websites of 50 public Spanish universities in the year 2016, while the survey was submitted to all members of the Social Councils of Spanish public universities. Also, a regression analysis (ordinary least square model) is conducted to relate the disclosure index to its determinants.

The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed. However, the quality of structural capital disclosures was higher than relational and human capital. Moreover, the results show that size and university’s internationality affect IC disclosure in Spanish public universities.

This paper stimulates the debate between universities and policy-makers concerning the benefits related to IC reporting as a tool for addressing different stakeholders’ needs. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organizations such as firms, local government and society as a whole.

This research brings new expertise regarding IC disclosure in higher education and to reveal some of the possible determinants to improve this disclosure.

The purpose of this paper is to investigate the extent and quality of online intellectual capital (IC) disclosure released via websites and social media in relation to university stakeholders’ information needs in Spanish public universities. In addition, this paper examines whether there are differences in the online IC disclosure according to the type of university.

The study applies content analysis and a survey. The content analysis was used to analyse the websites and social media (Twitter, Facebook, LinkedIn and Instagram) of all Spanish public universities in the year 2019, whereas the survey was submitted to all members of the Social Councils of Spanish public universities.

The findings indicate that university stakeholders attach great importance to online disclosure of specific information about IC. However, the findings emphasise that Spanish universities’ website and social media content are still in their infancy. Specifically, this study found that the quality of disclosed information on IC in public universities’ websites is of low level, particularly with regard to the disclosure of relational capital. The study found that the information provided by Spanish public universities via social media mainly concerns the structural and relational capital. Likewise, the results of this paper evidence that the larger and more internationally focused universities reveal more online information on IC.

The results of the research may be beneficial for managers of higher education institutions as a basis for developing adequate strategies addressing IC disclosure through the websites. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher-quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organisations such as firms, local government and society as a whole.

This study explores two innovative tools to provide IC disclosure in the higher education institutions context, namely, websites and social media, whereas previous studies focused on traditional tools as annual report. Likewise, this study considers the quality of this information.

The purpose of this paper is twofold: to know whether those firms that achieve greater efficiency from their intangible resources (intellectual capital) also obtain greater performance; and to analyze the moderating role of family management on that relationship in small to medium-sized enterprises (SMEs).

This paper conducts an empirical study with different econometric models using a panel data sample of 6,132 paired firm-year observations from Spanish manufacturing SMEs in the period 2000–2013.

The findings suggest that intellectual capital efficiency is a key factor that allows the firm to achieve and maintain competitive advantages, obtaining greater performance. Additionally, this research also shows that the moderating role of family management can be a double-edged sword depending on the type of intangible resources.

This paper may give managers an insight in how to better utilize and manage intangible resources available in their firms to improve competitive advantage and ultimately firm performance. Additionally, on the basis of the Socioemotional Wealth perspective (SEW), this article argues that family-managed firms that focus on SEW preservation can enhance the impact of structural capital efficiency on performance.

This paper extends the prior literature by studying the joint effects of intellectual capital efficiency, distinguishing between human capital and structural capital efficiency, and family management on performance in the context of SMEs.

The purpose of this paper is twofold: first, to define social rewards, as acts and expressions which specifically signal respect, courtesy and benevolence to the other party, based on cultural scripts found in honor cultures. Second, to explore whether social rewards mitigate competitive aspirations and foster collaboration in competitive settings, with honor values being a culturally relevant mechanism for this effect.

This paper reports on two experiments assessing high-honor and low-honor culture participants’ aspirations and behavioral decisions. In study 1, participants described a personal situation where they were praised by close others (social reward) or praised themselves (control condition), before responding to a buyer/seller negotiation scenario. In study 2, participants were either complimented (social reward) or not complimented (control condition), before engaging in live competition with a confederate for monetary outcomes.

Both studies indicate that social rewards diminish competitive aspirations and offers among high-honor culture participants, but not among low-honor culture participants. Results of study 1 indicate that endorsement of honor values mediates this effect. In conclusion, social rewards can improve interactions with members of honor cultures.

These studies advance our understanding of cultural differences in negotiations and provide insight into social rewards as one of the mechanisms necessary to successfully manage intercultural negotiations and collaboration. Future research should address the effect of social rewards on self-worth and empowerment.

This research is the first to shed light on the relevance and importance of social rewards as a device to facilitate social interactions in honor cultures.

Existing research on demographic stereotypes of employees suggests that ethnicity and gender are important determinants of consumer perceptions and behaviors. Based on the Stereotype Content Model and the Role Congruity Theory, the purpose of this paper is to examine the effect of ethnicity and gender stereotypes on management-level service failures in a US context.

Adopting a 2 (ethnicity: Caucasian vs Hispanic) × 2 (gender: male vs female) between-subjects design, two studies were conducted with US consumers to test whether a double whammy effect of ethnicity and gender exists for management-level, but not line-level, service failures.

The results of this study suggest that Hispanic female managers suffer from a double whammy effect due to ethnic and gender-based stereotyping in the USA. Furthermore, the findings indicate that the serial mediation via competence perceptions and blame attributions are the underlying psychological mechanism of this effect. As predicted, occupational status functions as a boundary factor to the double whammy effect.

The findings of this paper contribute to the service management literature by examining the role of demographic characteristics in influencing US consumers’ responses to management-level service failures.

The purpose of this paper is to provide a model for recognition and measurement of intellectual capital (IC) in Spanish universities.

In this study the authors developed a questionnaire which was sent to members of the social councils of Spanish public universities in order to identify which intangible elements university stakeholders demand most. The study results served as a basis to develop a model of IC measurement for Spanish universities.

–The results of the empirical study are used to identify which intangible elements need to be measured and to define a battery of indicators.

This paper aims to provide a set of IC indicators to help universities on the path to presenting useful information to their stakeholders, contributing to a greater transparency, accountability and comparability in the higher education sector.

Although the scientific and professional literature has provided numerous proposals for measuring and reporting a firm's IC, further research is still needed since there are few empirically supported models for the measurement and reporting of IC in universities. This need is especially relevant when considering empirical supported IC models.

This paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system.

An empirical study was conducted to discover the extent to which the different users of university accounting information are now demanding information concerning intellectual capital in order to make the right decisions. To this end a questionnaire was designed and sent to all the members of the Social Councils of Spain's public universities.

The findings show the opinion of university accounting information users regarding the need for universities to publish information on their intellectual capital in order to make the current model of university accounting information more relevant.

The results of this research show the intangible elements about which universities should provide information in order to satisfy their users' new information demands.

No previous research in this area has been conducted for Spanish universities. This paper brings new expertise regarding the traditional information supplied by universities, which needs to be extended to include information on intellectual capital. Giving users access to a type of information that is relevant for good decision‐making constitutes a healthy exercise in transparency for universities.

This paper aims to provide a better understanding of the relationship between intellectual capital (IC) reporting and transparency in Spanish universities. The purpose of this paper is to obtain new empirical findings and an enhanced understanding of the role of IC in an organizational change process is obtained.

In this study the authors developed a questionnaire which was sent to members of the Social Councils of Spanish public universities in order to analyse the views of university stakeholders in relation to the university’s annual reports and the adequacy and potential of IC reporting to meet their information needs.

From the results of this study the authors are in the position of confirming the need for universities to offer information on IC in their accounting information model.

All these results lead us to assert that to improve the information contained in the current university annual reports, it is necessary to make accounting regulators aware of the need to extend the information provided in the current accounting statements. Giving users access to a type of information relevant for good decision making constitutes a healthy exercise in transparency for universities.

Although the scientific and professional literature has provided numerous studies about reporting a firm’s IC, further research is still needed for universities. This need is especially relevant when considering empirical supported IC models.