Reflecting on intellectual capital measurement and management in European universities

IF 3.5 Q1 BUSINESS, FINANCE

Meditari Accountancy Research Pub Date : 2023-04-17 DOI:10.1108/medar-03-2022-1632

Giustina Secundo, Rosa Lombardi, J. Dumay, James Guthrie A.M.

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引用次数: 0

Abstract

Purpose This paper aims to critically review intellectual capital (IC) accounting research and practices in European public universities, specifically in Spain, Austria and Italy. These three countries represent the majority of IC accounting research related to universities. Design/methodology/approach This study critically reviews a selection of university-based IC accounting research, applying Alvesson and Deetz’s (2000) critical perspectives of insight, critique and transformative redefinition. Findings The analysis reveals that European public universities follow the Humboldtian model of higher education, integrating a third mission to society into their traditional roles as teaching and research institutions. This study explored how the emergence of a third mission for the university was conceptualised. This study also provided insights, critique and a transformative redefinition to advance IC as a strategic resource in European public universities. Originality/value The findings provide academics and policymakers with insights, critique and a transformative redefinition of IC as a strategic resource for European public universities to meet future challenges in an ever-changing world.

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对欧洲大学智力资本测量与管理的思考

本文旨在批判性地回顾欧洲公立大学，特别是西班牙、奥地利和意大利的智力资本(IC)会计研究和实践。这三个国家代表了与大学相关的IC会计研究的大部分。本研究运用Alvesson和Deetz(2000)的洞察力、批判和变革性重新定义的批判性观点，批判性地回顾了一些以大学为基础的IC会计研究。研究结果分析显示，欧洲公立大学遵循洪堡高等教育模式，将第三种社会使命融入到它们作为教学和研究机构的传统角色中。这项研究探讨了大学第三个使命的出现是如何概念化的。该研究还提供了见解、批评和变革性的重新定义，以推动IC作为欧洲公立大学的战略资源。原创性/价值研究结果为学者和政策制定者提供了见解、批评和对IC的变革性重新定义，使其成为欧洲公立大学在不断变化的世界中迎接未来挑战的战略资源。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Meditari Accountancy Research BUSINESS, FINANCE-

CiteScore

7.80

自引率

14.30%

发文量

期刊介绍： Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.