{"title":"The Pedagogy of Blended Learning and Intellectual Capital Disclosure in Higher Education post COVID19","authors":"Reem Bedeir","doi":"10.21608/naus.2022.229415","DOIUrl":null,"url":null,"abstract":": Purpose - This frame aims to develop a framework for measuring intellectual capital disclosure in higher education institutions after Covid19. In addition, this paper uses the proposed framework to measure the level of intellectual capital disclosure in a wide range of faculties of higher education institutions. This paper reviews prior frameworks for measuring intellectual capital disclosure developed in public sectors (universities) to develop the proposed framework, which includes dimensions of online learning to account for the effects of the Covid19 pandemic on learning pedagogy. In addition, content analysis of official websites is used to assess the level of intellectual capital disclosure for higher education institutions (10 faculties of social sciences and 10 faculties of applied sciences). - The empirical results demonstrate that: i) the prior frameworks which are introduced to measure intellectual capital disclosure average of face-to-face learning theories, frameworks, and models. identified blended learning student, lecturer, content, technology, student support institution). pedagogy online learning. online several empirical Recent evidence suggests that In this paper, I develop a three-dimensional and three-role matrix for measuring intellectual capital disclosure in universities, to reflect the shift to online learning in higher education institutions following COVID-19. The matrix includes the three dimensions of the intellectual capital of human capital, structural capital and relational capital. In addition, to reflect the triple role of these institutions, this matrix subcategorizes the main mission of higher education institutions into three aspects: education, research, and administration. The proposed framework provides a thorough overview of how to measure intellectual capital disclosure. The human capital dimension of intellectual capital is the first dimension in the matrix.","PeriodicalId":345499,"journal":{"name":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","volume":"15 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"مجلة المحاسبة والمراجعه لاتحاد الجامعات العربیه","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21608/naus.2022.229415","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
: Purpose - This frame aims to develop a framework for measuring intellectual capital disclosure in higher education institutions after Covid19. In addition, this paper uses the proposed framework to measure the level of intellectual capital disclosure in a wide range of faculties of higher education institutions. This paper reviews prior frameworks for measuring intellectual capital disclosure developed in public sectors (universities) to develop the proposed framework, which includes dimensions of online learning to account for the effects of the Covid19 pandemic on learning pedagogy. In addition, content analysis of official websites is used to assess the level of intellectual capital disclosure for higher education institutions (10 faculties of social sciences and 10 faculties of applied sciences). - The empirical results demonstrate that: i) the prior frameworks which are introduced to measure intellectual capital disclosure average of face-to-face learning theories, frameworks, and models. identified blended learning student, lecturer, content, technology, student support institution). pedagogy online learning. online several empirical Recent evidence suggests that In this paper, I develop a three-dimensional and three-role matrix for measuring intellectual capital disclosure in universities, to reflect the shift to online learning in higher education institutions following COVID-19. The matrix includes the three dimensions of the intellectual capital of human capital, structural capital and relational capital. In addition, to reflect the triple role of these institutions, this matrix subcategorizes the main mission of higher education institutions into three aspects: education, research, and administration. The proposed framework provides a thorough overview of how to measure intellectual capital disclosure. The human capital dimension of intellectual capital is the first dimension in the matrix.