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Bratianu Constantin
Annals of the University of Oradea : Economic Science , 2009,
Abstract: The purpose of this paper is to present some of our research results concerning the intellectual capital of universities. This is an important topic of the intellectual research area since universities are knowledge intensive organizations. They contain b
Silvestri Antonella,Veltri Stefania
Annals of the University of Oradea : Economic Science , 2011,
Abstract: The paper focuses on the intellectual capital (IC) report in universities, a relevant theme actually for the growing interest in applying an IC approach in managing universities. The paper compares the experiences in reporting IC of two different university institutions, the Autonomous University of Madrid (UAM) and the Austrian Universities, to highlight pros and cons of the two different IC models employed. In order to compare these two experiences, firstly we analyzed, through a literature review, the state-of-the-art in measuring and reporting IC, then we focus on the IC measurement models used as framework by the two institution, finally we turned our attention to the IC reports issued by the two universities. Both experiences presented refer to advanced IC measurement models, but both suffer of some limits in applying the models in practice. Like all measurement and management systems that deal with knowledge-based processes, Austrian and UAM's IC reports face the methodological problems of measuring non-physical processes and outputs. In detail, Austrian IC reports lack of qualitative indicators, UAM's IC report lacks of efficiency-related and activities-related indicators.The main research limit is that the theoretical comparison has been carried out on two experiences, due to the lack of awareness of IC relevance in managing universities. The establishment of an ad hoc IC measurement model for universities could have both internal and external benefits. As regards the policy implications, Government, ranking universities by their IC, can get information about their strengths and weaknesses and using it to reallocate resources. This study contributes to broaden the research community'aas understanding about a relevant management (internal) and communication (external) universities tool, the IC report, through the examination of two real life European universities experiences in disclosing intangibles. To the best of our knowledge, this is the first paper that focuses on comparing the two best university practices in reporting IC.
Corporate Governance and Intellectual Capital: Evidence from Public and Private Universities  [cached]
Akma Hidayu Dol Abdul Wahid,Nor Asyiqin Abu,Wannoraini Abdul Latif,Malcolm Smith
Higher Education Studies , 2013, DOI: 10.5539/hes.v3n1p63
Abstract: This study was conducted to examine the perception of academics towards intellectual capital (IC) and governance practice at two Malaysian universities: University A (a Public University) and University B (a Private University). It also examines the factors which contribute to the retention of qualified academics and the relationship between intellectual capital (IC) and corporate governance (CG) in universities. Analysis revealed that while CG was an important factor influencing the attraction and retention of academics and IC, the major factor that attracts academics to join universities was the opportunity provided for academic advancement. While the analysis demonstrated that both universities had implemented good governance processes, there remained weaknesses: University A (public) needed to put more effort into improving the transparency and accuracy of its information system, and in providing opportunities for academics to give feedback and suggestions; University B (private) was perceived to lack appropriate support for career development, and the conduct of academic research. The results suggest a positive relationship between IC and CG so that, the higher the CG the higher the IC retained by the university. This finding is supported by the 71.1 percent of respondents who indicated that they had no serious intention of leaving their current university.
María Daniela Gómez
Abstract: Universities are institutions with a set of physical, financial and intangible assets to be managed in order to give effect to the guidelines issued by its strategic planning so if intangible assets are optimized through the management of intellectual capital it is possible to improve the outcome of their activities, therefore new methods emerge for measuring and managing intellectual capital, but unfortunately those who have been specifically designed for universities omit indicators related to university extension. That's why the main aim of this paper is to present a model of indicators for evaluation of intellectual capital management in university extension considering their human, structural and relational dimension; for this purpose was performed a non experimental research with exploratory type, as it seeks to address the issue of intellectual capital management from a new perspective such as is the university extension, emphasizing in a number of indicators which would facilitate the management of intangible resources which fit more to meet the needs of university surroundings.
Intellectual capital management and reporting in European higher education institutions  [cached]
Yolanda Ramírez Córcoles
Intangible Capital , 2013, DOI: http://dx.doi.org/10.3926/ic.201
Abstract: Purpose: This paper analyses the importance of intellectual capital management as instruments to face the new challenges in European universities. The aim of this paper is to provide assistance initiating universities in the process of developing their ability to identify, measure and manage their intangible assets.Design/methodology/approach: A review of the most important intellectual capital management initiatives at European universities is shown.Findings: The experience gained from the case studies provides a basis to understand how European universities are measuring and managing their intellectual capital.Practical implications: This study helps to define the steps to follow in developing a model of intellectual capital management at universities. In this sense, a necessary starting point would be the definition and diffusion of the organisation’s strategic objectives. Then, critical intangibles related to these objectives should be identified and the causal network of relationship among them should be established. Afterwards, a set of indicators is defined and developed for each intangible. Finally, a periodic review of the model to adapt to new challenges should be carried out.Originality/value: The intellectual capital approach becomes critical at universities, mainly due to the fact that “knowledge” is the main output as well as input in these institutions. Despite its importance, intellectual capital at universities is scarcely dealt with in a specific manner. This paper offers practical help to universities to develop means to identify, measure, manage and report on their intangible assets.
Valuation of intellectual capital of higher education institutions
S.I. Kravchenko,O.V. Korneva
Marketing ì Mened?ment Innovacìj , 2011,
Abstract: It is examined the essence, advantages and limitations of intellectual capital valuing methods in the context of higher school. It is shown, that specificity of functioning of universities makes traditional valuing methods non-effective. It is shown, that real option method is the most appropriate in the context of this specificity. It is examined the advantages of this method, and it is formulated the ways to improve method for the tasks of higher school.
Human Capital Development Practices in Malaysian Public Universities  [cached]
Aziah Ismail,Abdul Ghani Kanesan Abdullah
Current Research Journal of Social Science , 2011,
Abstract: The aim of this study was to identify the differences of human capital development aspects that have been emphasized in academic programmes offered by Malaysian Public Universities in order to produce high quality human capital. The data was obtained using questionnaires from 16 Malaysian public universities (namely, 3 Research Universities, 3 Comprehensive Universities, and 10 Focused Universities) in 2009. A set of questionnaire consisting of 110 items using the five likert scales were answered by 1176 respondents (deans, deputy deans, heads of department/ coordinators/ programme coordinators/ project managers and lecturers). The MANOVA analysis revealed that there were significant differences among the universities and programmes of study while carrying out the aspects of the human capital development. In fact, the findings also shows pattern of priority that had been emphasized by the Malaysian Public Universities in implementing the aspects of human capital development through their academic programmes. As a conclusion, the different roles and emphasis in producing human capitals with various skills and knowledge has created diversity in the human capital development profile among the public universities in Malaysia and in the programmes of study that they offered. This variety proved that every university and programme plays a distinct role in the process of human capital development to fulfill the needs of a nation’s development.
Strategy of Ukraine : Economics, Sociology, Law , 2011,
Abstract: У статт представлена система управл ння нтелектуальним кап талом на основ визначення сукупност фактор в формування даного активу циклу його безперервного кругооб гу. Article represents intellectual capital management system on the basis of defining a wide range of formation factors of this asset and its continuous circulation cycle. В статье представлена система управления интеллектуальным капиталом на основе определения совокупности факторов формирования данного актива и цикла его непрерывного кругооборота.
The Definition and Discussion Of Intellectual Capital Conception  [cached]
Xiaohong Zhang,Sijing Li
International Journal of Business and Management , 2009,
Abstract: The intellectual capital has become the most efficient sources of the modern organization to create wealth, those managers and organizations who own the intellectual capital can occupy the beneficial position in competition. However, there are different comprehension and discussions for the intellectual capital conception in internal and international, which bring the difficulty to the intellectual capital management about creation, evaluate, encourage, audit etc. This thesis studied the conception of the intellectual capital and put forward the new concept about the intellectual capital.
Intellectual Capital Measurement Methods
Jolanta Jurczak
Economics and Organization of Future Enterprise , 2008, DOI: 10.2478/v10061-008-0005-y
Abstract: Enterprise efficiency and competitiveness depend on intellectual resources, as well as the ability to apply them in the market competition. Intellectual capital of a company may be used more effectively when identification and measurement of its components are possible. The article presents a classified and grouped review of different Intellectual Capital Measurement Methods describing them and providing companies with information about a variety of ways and advice how to choose a proper measurement method.
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