THE THEORETICAL FRAMEWORK FOR VOLUNTARY IC DISCLOSURE AT CZECH UNIVERSITIES

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F16%3A71135" target="_blank" >RIV/60460709:41110/16:71135 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
THE THEORETICAL FRAMEWORK FOR VOLUNTARY IC DISCLOSURE AT CZECH UNIVERSITIES
Original language description
In today s knowledge society, intellectual capital (IC) is seen as essential for value creation in private sector as well as in public sector, such as universities. Universities inputs and outputs are predominantly intangibles, thus higher education institutions are considered an ideal framework for the implementation of the ideas associated to IC concept. This research is based on the integrated theoretical framework for voluntary IC disclosure proposed by selected authors who recommend its application in further research investigating IC reporting practices in a particular country or industry. This paper aims to verify three premises of given integrated theoretical framework for voluntary IC disclosure in the field of public higher education in the Czech Republic and tries to demonstrate the importance of IC reporting practices which besides shows the efficiency and responsibility of a given subject.
Czech name
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Czech description
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 13th International Conference Efficiency and Responsibility in Education 2016
ISBN
978-80-213-2646-0
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
301-309
Publisher name
Czech University of Life Sciences Prague Kamýcká 129, Prague 6, Czech Republic
Place of publication
Prague
Event location
Prague
Event date
Jun 2, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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