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Advisor(s)
Abstract(s)
Na atual era do conhecimento, o valor criado pelas organizações resulta, em grande parte, do seu Capital Intelectual (CI). O mesmo acontece com as Instituições de Ensino Superior (IES), as quais têm sido pressionadas, por parte de diferentes stakeholders, a divulgar informação mais flexível, transparente, competitiva e comparável.
Este estudo tem como objetivos determinar o nível global de CI divulgado pelas IES pertencentes ao top 100 do “Ranking de Shangai”, bem como determinar os índices de divulgação de CI nessas organizações, tanto em termos de frequência da divulgação como da qualidade da mesma. Pretende-se, adicionalmente, inferir se existe alguma correlação entre a posição, em termos de ranking, das IES e os seus índices de divulgação. Nesse sentido, adota-se uma metodologia exploratória qualitativa, sendo efetuada uma análise de conteúdo das páginas de internet das IES pertencentes à nossa amostra, conjuntamente com uma análise estatística dos dados em causa.
Os resultados sugerem que as IES apresentam um maior foco na divulgação de Capital Estrutural (CE), seguido do Capital Relacional (CR) e por fim do Capital Humano (CH), aplicando-se exatamente a mesma sequência para a qualidade da divulgação. Relativamente à relação entre a posição no ranking e a frequência e qualidade de divulgação, os resultados sugerem a existência de uma correlação positiva e significativa entre estas. Desta forma, este estudo contribui para uma melhor compreensão acerca da prática de divulgação de CI por parte das IES através das suas páginas de internet, nomeadamente, a prioridade que em termos globais é dada à divulgação de conteúdos relacionados com cada dimensão.
No entanto, este estudo não está isento de limitações: a quase inexistência de estudos, debruçados especificamente na divulgação de CI, através da análise de páginas de internet foi uma das principais limitações encontradas.
Uma futura investigação poderá passar, entre outras opções, pela comparação da divulgação de CI entre IES privadas e públicas ou entre IES americanas e europeias.
In the present knowledge age, the value created by organizations is namely a result of its Intellectual Capital (IC). Such is the case of Higher Education Institutions (HEIs), which have been pressed by different stakeholders to disseminate more flexible, transparent, competitive and comparable information. The objective of this study is to determine the level of IC’s disclosure by HEIs pertaining to the Shanghai Ranking’s top 100 institutions, as well as to determine the IC’s disclosure indexes of these organizations, both in terms of disclosure frequency and quality. It aims to infer if there is any correlation between the position, in terms of ranking, of the HEIs and their disclosure indexes. Thereby, a qualitative exploratory methodology is adopted. Specifically, a content analysis of the web pages belonging to the "Shanghai Ranking" top 100’s HEIs is conducted, with the data being statistically analysed. Results suggest that HEIs have a greater focus on disclosuring Structural Capital, followed by Relational Capital and, finally, Human capital. Results also suggest this same sequence when referring to the quality of the disclosure. Regarding the relationship between the position in the ranking and the disclosure’s frequency and quality, results suggest a positive and significant correlation between these variables. Therefore, this study contributes to a better understanding of IC’s disclosure practices through the HEIs’ websites and, namely, the importance given to the disclosure of each IC’s dimension. However, this study is not free of limitations, the almost nonexistence of studies, specifically addressed in the disclosure of IC, through the analysis of websites was one of the main limitations found. Future research may include comparing the disclosure of IC between private and public HEIs or between American and European HEIs.
In the present knowledge age, the value created by organizations is namely a result of its Intellectual Capital (IC). Such is the case of Higher Education Institutions (HEIs), which have been pressed by different stakeholders to disseminate more flexible, transparent, competitive and comparable information. The objective of this study is to determine the level of IC’s disclosure by HEIs pertaining to the Shanghai Ranking’s top 100 institutions, as well as to determine the IC’s disclosure indexes of these organizations, both in terms of disclosure frequency and quality. It aims to infer if there is any correlation between the position, in terms of ranking, of the HEIs and their disclosure indexes. Thereby, a qualitative exploratory methodology is adopted. Specifically, a content analysis of the web pages belonging to the "Shanghai Ranking" top 100’s HEIs is conducted, with the data being statistically analysed. Results suggest that HEIs have a greater focus on disclosuring Structural Capital, followed by Relational Capital and, finally, Human capital. Results also suggest this same sequence when referring to the quality of the disclosure. Regarding the relationship between the position in the ranking and the disclosure’s frequency and quality, results suggest a positive and significant correlation between these variables. Therefore, this study contributes to a better understanding of IC’s disclosure practices through the HEIs’ websites and, namely, the importance given to the disclosure of each IC’s dimension. However, this study is not free of limitations, the almost nonexistence of studies, specifically addressed in the disclosure of IC, through the analysis of websites was one of the main limitations found. Future research may include comparing the disclosure of IC between private and public HEIs or between American and European HEIs.
Description
Keywords
Capital intelectual Instituições de ensino superior Divulgação voluntária Relato não financeiro Ranking de Shangai Higher education institutions Shangai ranking Intellectual capital Voluntary disclosure Non-financial reporting