Implementing Integrated Reporting to Disclose Intellectual Capital in University

The research aim is to provide empirical and theoretical solutions for certain criticalities in the framework of Integrated Implementation Reporting (IIRF) within the context of higher education. Indeed, IIRF considers value creation only from the perspective of capital enhancement spurred by academic activities, overlooking the fulfillment of institutional missions as the true lever of value creation. This paper introduces a case study aimed at implementing IIRF at a University in Indonesia. The research is based on theory building from the case, action research, and intervention approaches. IIRF was chosen for its claimed ability to support communication processes with stakeholders and control over value creation, despite demonstrating some weaknesses. It highlights the role played by intellectual capital in the business model of organizations and in the value creation process. This adjustment appears to increase awareness of the role of intellectual capital in value creation at universities.  In this paper, not one part of the adapted framework is innovative on its own, but collectively they provide an innovative solution, addressing the disclosure and managerial needs of the studied organization. The single case study allows us to test the claimed weaknesses of IIRF in the literature, suggest some adjustments to the original framework, and validate its effectiveness. Thanks to the single case study, we were then able to construct a theoretical framework that develops theory inductively; now the suggested framework can be tested and further validated in other organizations. This paper introduces an innovative approach to reporting and disclosing intellectual capital in universities. It is relevant not only for external communication but also for internal purposes, aiding managers in decision-making and actions.