The Disclosure of Intellectual Capital in Universities: Stakeholder Approach

DOI

10.2991/iscfec-18.2019.162How to use a DOI?

Keywords

intellectual capital; universities; intellectual capital report; disclosure of intellectual capital; stakeholders.

Abstract

The disclosure of Intellectual capital becomes urgent for universities, because of the fact that knowledge is the main output and input in these organizations. Furthermore, universities have ever-increasing external demands for greater transparency about the use of their intellectual capital in the globalization context. This case requires to pay particular attention to respecting universities’ stakeholders interests when designing a reporting system. The aim of the present study is to provide the Intellectual capital report for Russian universities based on analyzing existing disclosure experience in national universities and comparing it with international practice through a specific system of indicators. Our proposal for an intellectual capital report is intended to be a practical guide to help the Russian universities to provide a greater transparency and comparability in the higher education sector of Russia.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - M. A. Vakhrushina
AU  - A. A. Tolcheeva
PY  - 2019/01
DA  - 2019/01
TI  - The Disclosure of Intellectual Capital in Universities: Stakeholder Approach
BT  - Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018)
PB  - Atlantis Press
SP  - 718
EP  - 723
SN  - 2352-5428
UR  - https://doi.org/10.2991/iscfec-18.2019.162
DO  - 10.2991/iscfec-18.2019.162
ID  - Vakhrushina2019/01
ER  -