The paper aims to discuss the role of intangible assets in higher education and research institutions and presents a measurement framework, along with an illustrative application. 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. Creating intangible assets is at the core of the mission of education and research organizations. The identification and measurement of intellectual capital is thus an operational priority to evaluate the alignment between strategic orientation and performance within such institutions. 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. 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. The article presents a first discussion on the systematic identification, classification and reporting of intellectual capital indicators in higher education and research.

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

G. Secundo;
2010

Abstract

The paper aims to discuss the role of intangible assets in higher education and research institutions and presents a measurement framework, along with an illustrative application. 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. Creating intangible assets is at the core of the mission of education and research organizations. The identification and measurement of intellectual capital is thus an operational priority to evaluate the alignment between strategic orientation and performance within such institutions. 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. 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. The article presents a first discussion on the systematic identification, classification and reporting of intellectual capital indicators in higher education and research.
Dashboard; higher education; indicators; intangible asset; intellectual capital; research; report
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/20.500.12572/759
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
social impact