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Orientador(es)
Resumo(s)
In the so-called knowledge economy, organizations’ value is mostly a consequence of the development of their
Intellectual Capital (IC) and Higher Education Organizations (HEO) are not an exception. Such organizations are considered
crucial agents in this type of society due to their main role in the creation and dissemination of knowledge. HEOs have been
pressed, by their different stakeholders, to disclose more flexible, transparent, competitive and comparable information.
The focus of most IC literature is on its measurement and management. This paper addresses a rather different topic, the
voluntary disclosure of HEOs’ IC through a specific channel of communication: their web pages. This goal of this paper is
twofold. First, it aims at assessing the extent of IC disclosure. Second, it also seeks to assess the quality of such disclosure.
Data wer collected from the web pages of the top 40 HEOs belonging to the Academic Ranking of World Universities, the
Shangai Ranking, and a Content Analysis technique was adopted to codify such data. Results suggest that Structural Capital
is the dimension of IC regarding which HEOs disclosure levels are higher and qualitatively better, followed by Relational
Capital and finally Human Capital. This paper contributes to a better unerstanding of how HEOs’ IC is disclosed through web
pages, terms of both extent and quality of such disclosure. Furthermore, it contributes to raise awareness among both
researchers and practitioners regarding research on IC disclosure through web sites. This study is not without limitations.
Specifically, it should be noticed that Content Analysis involves judgement, something which can be subjective. The size of
the sample is also a limitation. Therefore, future research should use larger samples.
Descrição
Palavras-chave
Intellectual capital Higher education organizatons Voluntary disclosure Non-financial report Content analysis
Contexto Educativo
Citação
Silva, C., Vale, J., and Branco, M.(2018), "Intellectual Capital Disclosure: A Study Applied to the Shanghai Ranking", in Proceedings of the 19th European Conference on Knowledge Management, pp. 783-791. ISBN 978-1-911218-94-4.