The rise of intellectual capital disclosure from private to public sector

Giuseppe Nicolò

The rise of intellectual capital disclosure from private to public sector

The case of Italian Public Universities

This book aims to contribute to the scientific debate on Intellectual Capital reporting. It provides the readers with a clear picture of the evolution of the main features of IC in both the private and public sectors and a discussion of its main issues from an accounting and reporting standpoint. The book focuses the attention to the university context where the intangible resources play a pivotal role, permeating all dimensions of value creation.

Pages: 194

ISBN: 9788835103196

Edizione:1a edizione 2020

Publisher code: 368.19

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This book aims to contribute to the scientific debate on Intellectual Capital reporting. It provides the readers with a clear picture of the evolution of the main features of IC in both the private and public sectors and a discussion of its main issues from an accounting and reporting standpoint. The book focuses the attention to the university context where the intangible resources play a pivotal role, permeating all dimensions of value creation.
The final purpose of the book is to provide an innovative and empirical contribution to the fourth stage of IC research, investigating an alternative way to convey information about IC and to hold Italian university stakeholders accountable: the performance report. The results of the empirical analysis allow the author to contribute to the scientific debate about Intellectual Capital disclosure relevance, by drawing critical conclusions and depicting possible paths which can stimulate university governors, policy makers, regulators and standard setters to craft suitable strategies to develop IC resources and to implement a common project that fosters IC reporting practices in universities in the absence of mandatory requirements.

Giuseppe Nicolò is a phd Europaeus in public sector accounting and a research fellow in the Department of Management and Innovation Systems at the University of Salerno where he is also lecturer of Financial accounting. His research is mainly focused on non-financial disclosure including, Intellectual Capital, Integrated Reporting, risk management and social and environmental issues. He is also involved in Intellectual Capital measurement research.
He is a corresponding member of the Italian Society of Ragioneria and Economia aziendale (SIDREA) and member of the following SIDREA study group : "Comunicazione non finanziaria e modelli informativi integrati" (Co.n.F.I.I.)" and "Capitale Intellettuale, Smart Technologies e Digitalizzazione" (CI.STe.Di)".

Abbreviations
List of tables
List of figures
Introduction
The rise of Intellectual Capital
(Intellectual Capital and theoretical background; Main definitions and key components of Intellectual Capital; The biggest Intellectual Capital hindrance: the accounting treatment; From Intellectual Capital reporting to Intellectual Capital disclosure)
Intellectual Capital in the public sector
(Setting the context for Intellectual Capital in the public sector; The concept of accountability; The wave of New Public Management: new paths toward accountability; New Public Management and Intellectual Capital; Identifying and reporting Intellectual Capital components in the public sector: some attempts)
Intellectual capital in universities: the evolution of higher education systems and the relevance of intellectual capital disclosure
(Intellectual Capital in higher education institutions: background and the need for Intellectual Capital disclosure; The evolution of higher education institutions' roles: the emergence of third mission; The New Public Management reform process in higher education systems; Intellectual Capital reporting in universities: European experiences)
Intellectual capital disclosure in Italian public universities: empirical evidence from performance report investigation
(Introduction; Literature review: theoretical background and prior research on Intellectual Capital disclosure in universities; Research methodology; Results and discussion)
Concluding remarks and critical reflections
References.

Serie: Accounting & business studies

Subjects: Economy and Business Studies

Level: Scholarly Research

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