Abstract:Purpose
The purpose of this paper is to investigate why entrepreneurial universities choose a particular business strategy focussing on diversification and multi-nationalisation, and the role of intellectual capital (IC) in supporting such strategies.
Design/methodology/approach
The research question is answered through an exploratory case study of the University of Bari, Italy. Data were collected from strategic plans, annual reports, national evaluation reports and semi-structured interviews with the unive… Show more
“…The COVID-19 outbreak poses a significant challenge to management education, especially for experiential courses (Brammer and Clark, 2020; Kryukov and Gorin, 2017 ; Marshall & Wolanskyj-Spinner, 2020) such as Entrepreneurship Education (EE) ( Ratten and Jones, 2020 ; Secundo et al., 2020 ). The development of entrepreneurship competencies is crucial for higher education institutions ( Finkle et al., 2006 ; Finkle et al., 2013 ; Lombardi et al, 2019 ; Nelles and Vorley, 2011 ), and the digital revolution has opened fascinating opportunities for innovating EE ( Cohen et al., 2017 ; Margaryan et al., 2011 ; Cassia et al., 2014 ; Maas and Jones, 2017 ). The adoption of digital technologies is strategic for creating entrepreneurially equipped students ( Secundo et al, 2020a ), also in consequence of European countries’ need to accomplish the Digital Education Action Plan ( European Commission, 2018 ).…”
“…The COVID-19 outbreak poses a significant challenge to management education, especially for experiential courses (Brammer and Clark, 2020; Kryukov and Gorin, 2017 ; Marshall & Wolanskyj-Spinner, 2020) such as Entrepreneurship Education (EE) ( Ratten and Jones, 2020 ; Secundo et al., 2020 ). The development of entrepreneurship competencies is crucial for higher education institutions ( Finkle et al., 2006 ; Finkle et al., 2013 ; Lombardi et al, 2019 ; Nelles and Vorley, 2011 ), and the digital revolution has opened fascinating opportunities for innovating EE ( Cohen et al., 2017 ; Margaryan et al., 2011 ; Cassia et al., 2014 ; Maas and Jones, 2017 ). The adoption of digital technologies is strategic for creating entrepreneurially equipped students ( Secundo et al, 2020a ), also in consequence of European countries’ need to accomplish the Digital Education Action Plan ( European Commission, 2018 ).…”
“…teaching and research activities and results, respectively), neglecting the third mission dimension. As such, a need emerges to go beyond the second and third stages of IC research and to embrace the fourth stage – discourse – through an exploration of innovative and emerging mechanisms for ICD in universities and an in-depth investigation of the social dimension of IC (Bisogno et al , 2018; Ndou et al , 2018; Secundo et al , 2018b; Lombardi et al , 2019). Following this perspective, according to Dumay (2016, p. 180), “we need to abandon reporting, and concentrate on how an organisation discloses what “was previously secret or unknown”, so that all stakeholders understand how an organisation takes into consideration its ethical, social and environmental impacts.…”
Purpose
The present research aims to analyse the extent to which Italian public universities disclose intellectual capital (IC) information through the Integrated Plan and the main features of IC disclosure (ICD) in terms of form and location in the document.
Design/methodology/approach
Adopting a qualitative methodology, a content analysis is conducted to examine the level, form and location of ICD provided by a sample of 60 Italian public universities through the 2018-2020 integrated plans.
Findings
The results show a medium level of ICD in the Integrated Plan, with human capital being the category most disclosed. Information is principally provided in a quantitative form and is mainly found in the first two sections of the document (i.e. relating to the strategic framework and organisational performance).
Research limitations/implications
The analysis is necessarily limited to a single period (2018-2020), because of the recent introduction of the guidelines of the Integrated Plan. However, the results may be beneficial to policymakers in determining the usefulness of this new tool in detecting information about intangible resources and can help universities’ governors and managers in defining adequate IC strategies to create value for the whole ecosystem.
Originality/value
The study makes an innovative contribution to the international debate about IC in universities in light of the fourth stage of IC research, exploring an emerging tool to detect whether it is able to convey IC information to the wide range of university stakeholders and to communicate the value universities contribute to society.
“…We assumed a relevant role of HAs in achieving the third mission, social impact, and stakeholder engagements by universities (Lombardi, Massaro, et al, ; Pearsons, ; Rahman et al, ; Vasilescu et al, ) showing how the reporting and disclosure activities have interesting evidence.…”
Section: Discussion Conclusion and Future Researchmentioning
confidence: 99%
“…In this scenario, universities are relevant actors contributing (socially and economically) to the stakeholders and local communities development in several ways (Lombardi, Massaro, Dumay, & Nappo, ; Pearsons, ; Vasilescu et al, ). Rahman et al () argued that universities “have a broader responsibility beyond teaching and research, a larger mission in human and social development to be socially responsible to local communities by strengthening relationships with and between constituents (Alshuwaikhat & Abubakar, ; Haden, Oyler, & Humphreys, ).” Mehta () affirmed that the benefits of CSR are not only for communities but also for the benefit of the universities.…”
This paper aims at analyzing the connection among the corporate social responsibility (CSR), stakeholder engagement and universities, proposing the analysis of universities' financial reporting to draft their third mission and social impact. Particularly, our analysis is based on the sensitivity demonstrated by the Italian public universities in terms of transparency on issues of social responsibility with reference to the heritage assets' reporting and disclosure. We used a qualitative methodology, adopting the content analysis to collect data from the financial reporting of all Italian public universities. Our findings show as heritage assets represent the strategic area for the assessment of the third mission and social impact by the Italian universities even if the level of their disclosure seems low. Evidence of our paper is directed to support the academic community, practitioners, and policymakers proposing a new theoretical and practical advance of the CSR and stakeholders engagement' studies.
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