Towards improved information disclosure on intellectual capital in Spanish universities

Authors

  • Dr. Yolanda RamArez CArcoles

Keywords:

Institutions of higher education, intellectual capital, disclosure, users

Abstract

The main aim of this study is to demonstrate how important it is for Spain s public universities to provide information on their intellectual capital in order to satisfy their users information needs So an empirical study was conducted to analyse the opinion held by the Social Councils of Spain s public universities regarding the need for Spanish public universities to publish information on their intellectual capital when presenting economic financial and budgetary information The results of this research show extensive criticism of the current accounting information model used by public universities in Spain

How to Cite

Dr. Yolanda RamArez CArcoles. (2012). Towards improved information disclosure on intellectual capital in Spanish universities. Global Journal of Human-Social Science, 12(A5), 1–16. Retrieved from https://socialscienceresearch.org/index.php/GJHSS/article/view/307

Towards improved information disclosure on intellectual capital in Spanish universities

Published

2012-03-15