Intangible assets in higher education and research: mission, performance or both?

Abstract

Purpose -This paper aims to discuss the role of intangible assets in higher education and research institutions and to present a measurement framework, along with an illustrative application. Design/methodology/approach -A review of existing theories and practical experiences is undertaken to build the core conceptual model and a dashboard of indicators. The model is then applied to investigate the mission and performance angles of intellectual capital with reference to an Italian higher education and research institution. Findings -Creating intangible assets is at the core of the mission of education and research organizations. The identification and measurement of intellectual capital are thus an operational priority to evaluate the alignment between strategic orientation and performance within such institutions.Research limitations/implications -The research has to be considered as exploratory and presents a single case, resulting in the need for further applications. However, the dashboard of metrics proposed is comprehensive and can thus represent a useful ground for refinements, mostly related to the links between indicators and management/strategy issues. Practical implications -The dashboard can be used as a stakeholder communication tool and a tableau de bord to support the strategic decisions related to the human, social and structural capital of education and research organizations. Originality/value -The paper presents a first discussion on the systematic identification, classification and reporting of intellectual capital indicators in higher education and research.

Gestión De Recursos Intangibles en Instituciones De Educación Superior

“…2006;Secundo et al,. 2010;López, 2012) Sin embargo, es indudable que las teorías sobre intangibles proporcionan una base para la compresión del desempeño organizacional, además abordan diferentes recursos al mismo tiempo, junto con dispositivos de comunicación y sistemas de control de gestión, lo que los hace factores claves en el proceso de creación de valor de un organismo público (Sánchez et al,.…”

“…En este contexto, Secundo, Margherita, Elia, & Passiante (2010), plantean que las IES deben permanecer en concordancia con el compromiso de proporcionar las herramientas de conocimiento y transmitir la información necesaria sobre los requerimientos disciplinarios, tecnológicos y actividades de I+D, que se traducen en una mejora de la calidad de vida de la sociedad.…”

“…Por lo tanto, el desarrollo investigativo sobre intangibles todavía es escaso y se caracteriza por presentar potenciales intentos de generalizar criterios y estándares, pero adolece de heterogeneidad, que más que contribuir a unificar, dispersa los diferentes estudios sobre el tema (Secundo et al, 2010).…”

Ativos intangíveis e gerenciamento de resultados: uma análise em empresas brasileiras listadas na BM&FBovespa

“…A motivação para este estudo d ecorre da crescente visibilidade e d o interesse que os temas ativos intangíveis e gerenciamento de resultados vêm despertando tanto nos pesquisadores quanto nas empresas dos diversos setores e até mesmo em organizações sem fins lucrativos, conforme citado nos estudos de Kostagiolas e Asonitis (2009) e Secundo et al (2010).…”

Introducing the Intellectual Capital Interplay Model: Advancing Knowledge Frameworks in the Not-for-Profit Environment of Higher Education

“…244)." However, the value or management of intellectual capital at HE institutions is rarely discussed (Fairchild & De Vuyst, 2005;Secundo, Margherita, Elia & Passiante, 2010).…”