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Intellectual capital disclosure: a study applied to the Shanghai ranking

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dc.contributor.authorSilva, Cristina
dc.contributor.authorVale, José
dc.contributor.authorBranco, Manuel
dc.date.accessioned2018-09-13T13:28:39Z
dc.date.available2018-09-13T13:28:39Z
dc.date.issued2018
dc.description.abstractIn 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationSilva, 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.pt_PT
dc.identifier.isbn978-1-911218-94-4
dc.identifier.issn2048-8963
dc.identifier.urihttp://hdl.handle.net/10400.22/11944
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.relation.publisherversionhttps://www.academic-conferences.org/conferences/eckm/pt_PT
dc.subjectIntellectual capitalpt_PT
dc.subjectHigher education organizatonspt_PT
dc.subjectVoluntary disclosurept_PT
dc.subjectNon-financial reportpt_PT
dc.subjectContent analysispt_PT
dc.titleIntellectual capital disclosure: a study applied to the Shanghai rankingpt_PT
dc.typeconference object
dspace.entity.typePublication
oaire.citation.conferencePlacePádua, Itáliapt_PT
oaire.citation.endPage791pt_PT
oaire.citation.startPage783pt_PT
oaire.citation.title19th European Conference on Knowledge Managementpt_PT
oaire.citation.volume2pt_PT
person.familyNameVale
person.givenNameJosé
person.identifier.orcid0000-0001-8406-0462
person.identifier.ridA-7276-2015
person.identifier.scopus-author-id55524068600
rcaap.rightsclosedAccesspt_PT
rcaap.typeconferenceObjectpt_PT
relation.isAuthorOfPublicationfa381508-c70c-4a40-afa0-90510a29b90d
relation.isAuthorOfPublication.latestForDiscoveryfa381508-c70c-4a40-afa0-90510a29b90d

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