A carregar...
Publicação
A divulgação do capital intelectual em instituições do ensino superior
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.16 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
O capital intelectual é reconhecido como um ativo intangível determinante para a criação de valor e competitividade nas instituições de ensino superior. Apesar da sua relevância, a divulgação do capital intelectual neste setor permanece heterogénea e sem padrões universais, o que evidencia uma lacuna na compreensão sobre a forma e a consistência com que estas instituições comunicam os seus ativos intangíveis. Assim, o objetivo desta dissertação é analisar o nível e a qualidade da divulgação de CI nas IES, contribuindo para o debate sobre transparência e competitividade no ensino superior.
O presente estudo analisa a divulgação o capital intelectual pelas 100 melhores universidades que integram o World University Rankings by Subject 2025: Business and Economics, elaborado pela Times Higher Education em parceria com a Elsevier. Para tal, aplicou-se uma análise de conteúdo aos websites institucionais, com base numa grelha composta por 21 indicadores distribuídos pelas dimensões estrutural, relacional e humana. A avaliação considerou tanto a extensão como a qualidade da informação divulgada, através de uma escala de mensuração previamente definida.
Os resultados demonstram que as instituções de ensino superior divulgam, em média, 13,98 indicadores (num total de 21), correspondendo a um índice médio de extensão de 0,67 e a um índice médio de qualidade de 0,50. Observa-se maior expressão do capital estrutural, seguido do capital relacional, sendo o capital humano o menos representado, o que evidencia práticas de divulgação ainda pouco equilibradas entre as diferentes dimensões do CI. Estes resultados contribuem para o debate sobre transparência, accountability e competitividade no ensino superior, ao demonstrar que as universidades com práticas de divulgação mais estruturadas tendem a reforçar a sua legitimidade e reputação no contexto académico global.
Intellectual capital (IC) is recognized as a key intangible asset for value creation and competitiveness in higher education institutions (HEIs). Despite its relevance, the disclosure of intellectual capital in this sector remains heterogeneous and lacks universal standards, highlighting a gap in understanding how consistently these institutions communicate their intangible assets. Thus, the objective of this dissertation is to analyze the level and quality of IC disclosure in HEIs, contributing to the debate on transparency and competitiveness in higher education. This study examines the disclosure of intellectual capital by the top 100 universities included in the World University Rankings by Subject 2025: Business and Economics, published by Times Higher Education in partnership with Elsevier. A content analysis was conducted on institutional websites based on a framework of 21 indicators distributed across the structural, relational, and human dimensions. The assessment considered both the extent and the quality of the disclosed information, using a predefined measurement scale. The results show that higher education institutions disclose, on average, 13.98 indicators (out of a total of 21), corresponding to an average disclosure extent index of 0.67 and an average quality index of 0.50. Greater emphasis is observed on structural capital, followed by relational capital, with human capital being the least represented, indicating that disclosure practices remain unbalanced across the different IC dimensions. These findings contribute to the debate on transparency, accountability, and competitiveness in higher education by demonstrating that universities with more structured disclosure practices tend to strengthen their legitimacy and reputation within the global academic context.
Intellectual capital (IC) is recognized as a key intangible asset for value creation and competitiveness in higher education institutions (HEIs). Despite its relevance, the disclosure of intellectual capital in this sector remains heterogeneous and lacks universal standards, highlighting a gap in understanding how consistently these institutions communicate their intangible assets. Thus, the objective of this dissertation is to analyze the level and quality of IC disclosure in HEIs, contributing to the debate on transparency and competitiveness in higher education. This study examines the disclosure of intellectual capital by the top 100 universities included in the World University Rankings by Subject 2025: Business and Economics, published by Times Higher Education in partnership with Elsevier. A content analysis was conducted on institutional websites based on a framework of 21 indicators distributed across the structural, relational, and human dimensions. The assessment considered both the extent and the quality of the disclosed information, using a predefined measurement scale. The results show that higher education institutions disclose, on average, 13.98 indicators (out of a total of 21), corresponding to an average disclosure extent index of 0.67 and an average quality index of 0.50. Greater emphasis is observed on structural capital, followed by relational capital, with human capital being the least represented, indicating that disclosure practices remain unbalanced across the different IC dimensions. These findings contribute to the debate on transparency, accountability, and competitiveness in higher education by demonstrating that universities with more structured disclosure practices tend to strengthen their legitimacy and reputation within the global academic context.
Descrição
Palavras-chave
Capital intelectual Divulgação Instituições de ensino Superior Universidades Times Higher Education Análise de conteúdo Intellectual Capital Disclosure Higher Education Institutions Universities Times Higher Education Content Analysis