Intellectual capital reporting in universities as a tool of accountability – the worldwide practices, [w:] Proceedings of the International Conference TAKE 2018, E. Tomé, G. Neumann, J. Majewska, S. Truskolaski (red.), ISBN 978-999-54182-0-6, ss. 216-227, 2018 (original) (raw)

2018, Proceedings of the International Conference Theory and Applications in the Knowledge Economy, TAKE 2018 – Poznań, Poland, 11 to 13 July 2018, Eduardo Tomé, Gaby Neumann, Justyna Majewska, Szymon Truskolaski (red.), ISBN 978-999-54182-0-6, ss. 216-227

Universities worldwide are going through the important transformation processes aiming to make them more autonomou, economically efficient and competitive. However, at the same time they have to prove efficient resource management, disclose properly their outcomes, and demonstrate high level of transparency and accountability in support of clearly defined and feasible goals. One of the main approaches to the assessment of performance, ensuring control and promoting accountability in the universities has become intellectual capital reporting. The first objective of this paper is to present the accountability request geared towards universities and IC measurement and reporting as the answer to it. The second one is the review and discussion of the qualitative and quantitative empirical research in IC reporting of universities worldwide. The conclusions of the research confirm that the practical implementation of IC reporting in universities is still a challenge for a practice. The pioneer initiatives concerning application of IC reporting in universities are important steps towards greater accountability; however they lag behind the needs of stakeholders and should be improved in order to be more comprehensive, comparable and systematic. Greater awareness and effective implementation of IC reporting in universities could improve their future potential, quality and competitiveness.

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