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.
| Original language | English |
|---|---|
| Pages (from-to) | 1827-1845 |
| Number of pages | 19 |
| Journal | Meditari Accountancy Research |
| Volume | 31 |
| Issue number | 6 |
| Early online date | 17 Apr 2023 |
| DOIs | |
| Publication status | Published - 13 Nov 2023 |
Keywords
- European public universities
- European universities
- IC disclosure
- Intellectual capital
- Intellectual capital accounting
- Performance management systems
- Strategic resource
- Third mission