Suchergebnisse

PurposeThe purpose of this paper is to provide assistance to universities in the process of developing their ability to identify, measure, manage and value their intangible assets.Design/methodology/approachThe paper takes the form of a review of the most important intellectual capital management initiatives at Spanish public universities.FindingsThe experience gained from the case studies provides a basis for understanding how Spanish universities are measuring and managing their intellectual capital.Research limitations/implicationsDespite its importance, intellectual capital at universities is scarcely dealt with in a specific manner. Up to now, only a few universities have taken the challenge of trying to measure, manage and report on intangible assets.Practical implicationsThis study offers a perspective on how Spanish universities deal with their intellectual capital. In this sense, the first step would be the definition and diffusion of the organisation's strategic objectives. Then, critical intangibles related to these objectives should be identified and the causal network of relationships among them should be established. Afterwards, a set of indicators is defined and developed for each intangible.Originality/valueThis paper shows the importance of intellectual capital approaches as instruments to face the new challenges in Spanish universities. It offers practical help to universities to develop means to identify, measure, manage and value their intangible assets.