...Yolanda Ramírez; Montserrat Manzaneque; María Carmen López-Taravilla; Elena Merino Purpose This study aims to assess the quality of online intellectual capital disclosure (ICD) by Spanish universities and to investigate the influence of specific corporate governance mechanisms on these disclosure...

...-use rights only Intellectual capital Entrepreneurship Ecosystems Education Universities Both education and industry continue to embrace entrepreneurship through innovative learning and teaching, new ventures and ecosystem endeavours (Cabrita et al., 2015 ; Crammond, 2020...

...Paola Paoloni; Giuseppe Modaffari; Giorgia Mattei Purpose The aim of this work is to identify and analyze the main areas on which researchers have focused in relation to intellectual capital (IC) and its management in the university context. This review will also analyze how these researchers...

... entrepreneurship raises important questions with regard to their impact on universities. University managers and policy decision-makers would like to know more about the role of returnee academics in university efforts to increase capacity for knowledge commercialization (Chen and Kenney, 2007 ; Siegel and Wright...

...Yolanda Ramírez; Ángel Tejada Purpose 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...

...Francesca Manes Rossi; Giuseppe Nicolò; Paolo Tartaglia Polcini 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...

...Livio Cricelli; Marco Greco; Michele Grimaldi; Leidy Paola Llanes Dueñas Purpose The purpose of this paper is to explore the relationship between intellectual capital (IC) and performance of public universities in emerging countries in order to identify patterns and provide recommendations...

...Giovanna Mariani; Ada Carlesi; Alfredo Antonino Scarfò Purpose The purpose of this paper is to discuss academic spinoffs (ASO) as an expression of the value creation of university technology transfer (TT) investments. More recently, scholars have emphasised intellectual capital’s (IC) importance...

...Michael Habersam; Martin Piber; Matti Skoog Purpose The purpose of this paper is to present the findings of a longitudinal study on the use of mandatory knowledge balance sheets (KBS) in Austrian public universities. It contributes to the discourse on fourth-stage intellectual capital (IC...

...Giustina Secundo; Maurizio Massaro; John Dumay; Carlo Bagnoli Purpose The purpose of this paper is to present a case study of a university that uses a collective intelligence approach for managing its intellectual capital (IC). Specifically, the authors investigate how one of Europe’s oldest...

... research is concentrated in Europe and mainly addresses IC in universities. Additionally, current IC research is progressing by examining IC practices inside universities using a third-stage IC approach, with new research also concentrating on third-mission outcomes, thus there is scope to continue IC...

...Daniela Sangiorgi; Benedetta Siboni Purpose Universities are proper knowledge institutions, since knowledge represents both the input and the output of their activities. Several guidelines have been issued by the European Union and national governments for the promotion of intellectual capital (IC...

...Mary Low; Grant Samkin; Yuanyuan Li Purpose – The purpose of this paper is to examine the quality of voluntary intellectual capital (IC) by universities in New Zealand, Australia, and the UK. Design/methodology/approach – An IC framework was developed to measure IC reporting...

...Professor James Guthrie and Associate Professor John Dumay; Giustina Secundo; Susana Elena- Perez; Žilvinas Martinaitis; Karl-Heinz Leitner Purpose – The public sector is one of the least addressed areas of intellectual capital (IC) research. Universities are an interesting area of investigation...

...Professor James Guthrie and Associate Professor John Dumay; Stefania Veltri; Antonella Silvestri Purpose – The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC...

...Yolanda Ramírez; Silvia Gordillo Purpose – The purpose of this paper is to provide a model for recognition and measurement of intellectual capital (IC) in Spanish universities. Design/methodology/approach – In this study the authors developed a questionnaire which was sent to members...

...Benedetta Siboni; Maria Teresa Nardo; Daniela Sangiorgi Purpose The current research aims to investigate what Italian state universities consider as intellectual capital (IC) in their performance plans. Universities assume a specific responsibility in the production and dissemination of knowledge...

...Vincenza Esposito; Ernesto De Nito; Mario Pezzillo Iacono; Lucia Silvestri Purpose This article sets out to investigate the relationship between performance management systems (PMSs) and knowledge in public universities. In particular, this paper intends to verify how different choices related...

...Yolanda Ramírez Córcoles; Jesús F. Santos Peñalver; Ángel Tejada Ponce Purpose This paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system. Design/methodology/approach An empirical study was conducted...

...Eric Kong; Ivoni Bezhani 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...