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Article Information:
Title:
Intangibles in universities: current challenges for measuring and reporting
Author(s):
Leandro Canibano, M. Paloma Sanchez
Journal:
Journal of Human Resource Costing & Accounting
Year:
2009
Volume:
Issue:
Page:
93 - 104
ISSN:
1401-338X
DOI:
10.1108/14013380910968610
Publisher:
Emerald Group Publishing Limited
Acknowledgements:
This paper is a contribution in honor of the memory of Jan-Erik Gröjer. It has benefited from some of the key concepts he developed through many of his writings and is in particular debt to the importance he gave to the strategic role of intangibles in organizations, the role of human capital in the value chain, and the need for the concept of performance (Catasús and Johanson, 2008). The authors had the opportunity of getting to know Jan-Erik during our common research Project measuring intangibles to understand and improve innovation management (MERITUM). The many meetings and debates they had during that project allowed us to appreciate both his in-depth knowledge, his scientific prowess and his humanity. The authors would like to point out that Jan-Erik Gröjer was known in Spain long before that project as he had published one of his pioneer works in social accounting in a Spanish Journal (Gröjer and Stark, 1978).
Document Access:
Abstract:
Purpose – The purpose of this paper is to discuss whether the mechanisms used to measure and manage intangibles in companies can be applied to universities and other research institutions.
Design/methodology/approach – The characteristics of the issues is addressed by companies in relation to their intellectual capital (IC) and how they manage them are reviewed to discuss whether universities can apply the same framework. External pressures for change and barriers universities encounter, particularly due to the current governance system, are discussed. The experience of some universities are briefly described.
Findings – The companies' framework is possible to be used by universities, with some specificity.
Research limitations/implications – The number of universities actually applying this framework is small and therefore the results cannot be generalized.
Practical implications – Policy measures are needed to encourage research institutions and universities to measure and manage their IC. In a knowledge-based society, the main knowledge producers should be more accountable for their activities.
Originality/value – The use of IC concepts to analyze universities' performance is still scarce. This is an attempt to fill such lacuna.
Keywords:
Governance, Intangible assets, Intellectual capital, Knowledge management, Universities
Article Type:
General review