Knowledge resources in the university context: an overview of the literature

Abstract

<jats:sec><jats:title content-type="abstract-subheading">Purpose</jats:title><jats:p>The aim of this work is to identify and analyze the main areas on which researchers have focused in relation to intellectual capital (IC) and its management in the university context. This review will also analyze how these researchers carried out their work to understand future research directions.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title><jats:p>The analysis was conducted through a structured literature review (SLR) of 866 research contributions (articles, book chapters and books). An analysis of the content was performed to identify the main topics discussed and to ascertain how these studies were carried out.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Findings</jats:title><jats:p>This paper highlights how the management of knowledge resources (as IC) has been discussed in the literature, focusing specifically on how universities report the information, which is fundamental for allowing stakeholders to understand the value created by these kinds of organizations.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Research limitations/implications</jats:title><jats:p>The manual analysis of the results of the SLR can be considered a limitation of this work. Another limitation of the work is represented by the use of only one database.</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-subheading">Originality/value</jats:title><jats:p>This SLR makes several useful contributions for both practitioners and scholars. First, it suggests strengthening the relationship with the external stakeholders to assure the survival of universities. Second, it enables others to replicate scientific research, thanks to its clear and transparent process. It also allows scholars to identify which issues their work should address, as well as suggesting possible future research areas.</jats:p></jats:sec>

Enforcement and accounting quality in the context of IFRS: is there a gap in the literature?

“…In the process of selecting the papers, an initial WoS search was conducted, including in the field named "topic" the appropriate keywords and time period, in the same way as Paoloni et al (2020). The search was limited to the "paper title," "abstract" and "keywords".…”

“…Figure 1 highlights the areas that comprise the most papers: business finance, economics, management and business. Thus, to focus the sample on the desired topics, without ignoring any area that is related to the research, a filter was considered to restrict the papers only to these areas (Paoloni et al, 2020;Rodríguez Bolívar et al, 2016;S aez-Martín et al, 2017).…”

“…Following the point of view of several researchers (Akhavan et al, 2016;Rodríguez Bolívar et al, 2016;Paoloni et al, 2020;S aez-Martín et al, 2017), the process starts with the reading of the title, summary or abstract and keywords. These three elements provide a general idea of the study, identifying its purpose, how it is achieved and its main conclusions.…”

“…Literature reviews usually present an exhaustive collection of the scientific production in a given area of study (Dumay, 2014;Paoloni et al, 2020). Through them, knowledge about the state of the art is acquired, allowing to identify research gaps (Jesson et al, 2011).…”

“…To proceed with the scientometric analysis, this paper relies on a structured review of the literature (Massaro et al, 2016). Thus, along the same lines as Bracci et al (2019) and Paoloni et al (2020), we propose to answer the following research questions: Regarding RQ1, the scientometric analysis aims to understand which journals publish more papers, the most cited papers and the most prolific authors, in the same way as Akhavan et al (2016), Rodríguez Bolívar et al (2016) andS aez-Martín et al (2017). Although good Accounting quality in the context of IFRS papers can be found in numerous sources of information, the best journals tend to publish the best papers.…”