@incollection{,
	
					
					
					AE64C813F2854074A63F4AB5A0B9855D
				,
	author={{Dr. Yolanda RamArezCArcoles} and {University of Castilla-La Mancha, Spain}},
	journal={{Global Journal of Human Social Sciences}},
	journal={{GJHSS}}2249-460X0975-587X10.34257/GJHSS,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}125116
}

@incollection{b0,
	
	
		,
	title={{Environmental management at Swedish universities}}
		,
	author={{
			KArvidsson
		}}
	
	
		,
	journal={{International Journal of Sustainability in Higher Education}}
		
			5
			1
			
			,
	year={2004}
		
	

}

@book{b1,
	
	
		,
	title={{}}
		,
	author={{
			WBanks
		} and {
			JBanks
		} and {
			PThompson
		}}
		
		
		
			,
	year={2004}
		
	

}

@book{b2,
	
	
		,
	title={{Significant improvement in Canadian University accountability Disclosures. Paper presented at the Administrative Sciences Association of Canada (ASAC) annual conference}}
		
			,
	address={Quebec City}
		
	

}

@incollection{b3,
	
	
		,
	title={{University accountability in England, Wales and Northern Ireland: 1992-1994}}
		,
	author={{
			WBanks
		} and {
			JFisher
		} and {
			MNelson
		}}
		
		
	
	
		,
	journal={{Journal of International Accounting, Auditing & Taxation}}
		
			6
			2
			
			,
	year={1997}
		
	

}

@incollection{b4,
	
	
		,
	title={{Intellectual Capital Management and Reporting in Universities and Research Institutions}}
		,
	author={{
			LCañibano
		} and {
			PSánchez
		}}
		
	
	
		,
	journal={{Estudios de Economía Aplicada}}
		
			26
			2
			
			,
	year={2008}
		
	

}

@incollection{b5,
	
	
		,
	title={{Public accountability: A new paradigm for college and university annual report}}
		,
	author={{
			DCoy
		} and {
			GTower
		} and {
			KDixon
		}}
		
		
	
	
		,
	journal={{Critical Perspective on Accounting}}
		
			12
			
			,
	year={2001}
		
	

}

@book{b6,
	
	
		,
	title={{Ricardis: Reporting intellectual capital to augment research, development and innovation in SMEs}}
		
		
			,
	year={2006. February 2011}
			20
		
	
	,
	note={Report to the Commission of the High Level Expert Group on Ricardis}

}

@incollection{b7,
	
	
		,
	title={{The rise of knowledge regions: emerging opportunities and challenges for universities}}
		
	
	
		,
	journal={{European University Association. Bruselas}}
		
			20
			,
	year={2006. February 2011}
		
		
			European University Association
		
	

}

@incollection{b8,
	
	
		,
	title={{A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States}}
		,
	author={{
			TGordon
		} and {
			MFisher
		} and {
			DMalone
		} and {
			GTower
		}}
		
		
		
	
	
		,
	booktitle={{Paper presented at the Annual Meeting of the American Accounting Association}}
				Dallas
		
			,
	year={1997}
		
	

}

@book{b9,
	
	
		,
	title={{Social, environmental and sustainability reporting and organizational value creation? Whose value? Whose creation}}
		,
	author={{
			RHGray
		}}
		
			,
	year={2006}
		
	

}

@incollection{b10,
	
	
		,
	title={{}}
	
	
		,
	journal={{Accounting, Auditing and Accountability Journal}}
		
			6
			19
		
	

}

@incollection{b11,
	
	
		,
	title={{Reconfiguring knowledge management -combining intellectual capital, intangible assets and knowledge creation}}
		,
	author={{
			THussi
		}}
	
	
		,
	journal={{Journal of Knowledge Management}}
		
			8
			2
			
			,
	year={2004}
		
	

}

@incollection{b12,
	
	
		,
	title={{Intellectual Capital reporting for universities: conceptual background and application for Austrian Universities}}
		,
	author={{
			KHLeitner
		}}
	
	
		,
	journal={{Research Evaluation}}
		
			13
			2
			
			,
	year={2004}
		
	

}

@book{b13,
	
	
		,
	title={{A Comunicaçao Institucional das Universidades e o Relato de Capital Intelectual}}
		,
	author={{
			EMachado
		}}
		
			,
	year={2007}
		
		
			Universidad Autónoma de Madrid
		
	
	,
	note={PhD dissertation}
	,
	note={Um estudo nas Universidades Ibéricas}

}

@book{b14,
	
	
		,
	author={{
			EMartín
		}}
		,
	title={{La rendición de cuentas en las universidades públicas españolas: un análisis de la}}
				
			,
	year={2006}
		
	

}

@book{b15,
	
	
		,
	title={{Towards Improved Information Disclosure on Intellectual Capital in Spanish Universities información revelada en los estados financieros}}
				
	

}

@book{b16,
	
	
		,
	title={{}}
		,
	author={{
			Presupuesto
		} and {
			GastoPúblico
		}}
		
		
			43
			
		
	

}

@book{b17,
	
	
		,
	title={{}}
		,
	author={{
			MArch
		}}
		
			,
	year={2012}
		
	

}

@book{b18,
	
	
		,
	title={{Análisis de la rendición de cuentas de las Universidades desde un enfoque de responsabilidad social. Paper presented at the Workshop sobre Responsabilidad social, Gobierno corporativo y Transparencia informativa}}
		,
	author={{
			EMartín
		} and {
			JMMoneva
		}}
		
		
			,
	year={2009}
			,
	address={Granada}
		
	

}

@book{b19,
	
	
		,
	title={{La responsabilidad social dentro del sector públic}}
		,
	author={{
			MMelle
		}}
		
			,
	year={2007}
			65
			
		
	

}

@incollection{b20,
	
	
		,
	title={{University audit departments in the United States}}
		,
	author={{
			LGMontondon
		} and {
			MFisher
		}}
		
	
	
		,
	journal={{Financial Accountability and Management}}
		
			15
			1
			
			,
	year={1999}
		
	

}

@incollection{b21,
	
	
		,
	title={{University accountability in Australia 1993-1995}}
		,
	author={{
			MNelson
		} and {
			GTower
		} and {
			WBanks
		} and {
			JFisher
		}}
		
		
		
	
	
		,
	journal={{Journal of Accounting, Auditing and Performance}}
		
			3
			2
			
			,
	year={1997}
		
	

}

@book{b22,
	
	
		,
	title={{User needs in Sustainability Reporting: a perspective from stakeholders in}}
		,
	author={{
			BO'dwyer
		}}
		
			,
	year={2005}
		
	

}

@incollection{b23,
	
	
		,
	title={{}}
		,
	author={{
			Ireland
		}}
	
	
		,
	journal={{European Accounting Review}}
		
			14
			4
		
	

}

@incollection{b24,
	
	
		,
	title={{The intellectual capital models in Spanish public sector}}
		,
	author={{
			YRamírez
		}}
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			11
			2
			
			,
	year={2010}
		
	

}

@incollection{b25,
	
	
		,
	title={{Intellectual capital management in Spanish Universities}}
		,
	author={{
			YRamírez
		} and {
			CLorduy
		} and {
			JARojas
		}}
		
		
	
	
		,
	journal={{Journal of Intellectual Capital}}
		
			8
			4
			
			,
	year={2007}
		
	

}

@book{b26,
	
	
		,
	title={{Propuesta de mejora de la información contable de las universidades públicas andaluzas}}
		,
	author={{
			GSierra
		} and {
			EGuerra
		}}
		
		
			,
	year={2003}
		
		
			Congreso de la Asociación Española de Profesores Universitarios de Contabilidad (Asepuc
		
	
	,
	note={Paper presented at the}

}

@book{b27,
	
	
		,
	title={{Managing and Reporting Intellectual Capital: New Strategic Challenges for}}
		,
	author={{
			CWarden
		}}
		
			,
	year={2003}
		
	

}