... immediately after the adoption of accrual accounting in performance reports of Italian public universities. Design/methodology/approach The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer...

... and mediate the link between the other two IC dimensions and performance. From a methodological point of view, the authors base the empirical investigation on a sample of Italian public universities and applied structural equation modeling to test the mediation and a group comparison to disentangle the effect...

...Javier Andrades; Domingo Martinez-Martinez; Manuel Larrán Jorge Purpose This paper aims to examine how the level of corporate governance disclosures by Spanish universities is influenced by a set of variables. Design/methodology/approach To do this, the authors carried out a content analysis...

...Isabel Brusca; Sandra Cohen; Francesca Manes-Rossi; Giuseppe Nicolò Purpose The purpose of this study is to compare of the way intellectual capital (IC) is disclosed in the websites of the universities in three European countries to assess the way universities decide to communicate IC...

...Grant Samkin; Lesley Stainbank Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology...

...Giovanna Galizzi; Benedetta Siboni Purpose The European university context reveals a high degree of gender inequality. In Italy, the overall female employment rate is significantly lower than in the rest of Europe; nevertheless, gender equality in universities is consistent with the European...