... is rarely researched. This is also the first study exploring the three constructs of PMS, IC and organizational performance in the Indonesian HEIs research setting. Intellectual capital Higher education institutions Organizational performance Performance management system Bambang Tjahjadi...

...Eugénia Pedro; João Leitão; Helena Alves Purpose The purpose of this paper is to present an innovative operational proposal for measuring the intellectual capital (IC) of higher education institutions (HEIs) through a strategic prospective lens of analysis. Design/methodology/approach After...

...) research. Conclusions drawn from the analysis of the empirical material are expected to focus further research on fourth-stage IC and to improve practices of IC disclosure. Design/methodology/approach A mandatory KBS has been used to govern the Austrian Higher Education Institution sector for more than...

... Intellectual capital Higher education institutions Users Information needs Stakeholders Universities Spain Accounting research is currently focused on the utility paradigm, which stresses the need for accounting information to be truly relevant to good decision making by its users. In this respect...