Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F16%3A72354" target="_blank" >RIV/60460709:41110/16:72354 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/http://doi.org/10.11118/actaun201664061989" target="_blank" >http://dx.doi.org/http://doi.org/10.11118/actaun201664061989</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/http://doi.org/10.11118/actaun201664061989" target="_blank" >http://doi.org/10.11118/actaun201664061989</a>
Alternative languages
Result language
angličtina
Original language name
Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need
Original language description
The purpose of this paper is to examine the extent and quality of intellectual capital disclosure at Czech public universities in relation to information need of identified stakeholders (students). This research is based on the theoretical framework for voluntary intellectual capital disclosure, the proposed intellectual capital disclosure index, the identification of stakeholders including their information need as well as the content analysis of the universities annual reports has been applied. The quality of disclosed information on intangible resources in public universities in the Czech Republic is in the middle level. In the highest quality is disclosed relational capital, followed by structural and human capital. Information need of students is highest for information falling under the relational capital followed by structural capital and human capital. This study opens new approach regarding intellectual capital disclosure including suggested recommendations for Czech public universities, as
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
2016
Issue of the periodical within the volume
64
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
1989-1998
UT code for WoS article
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EID of the result in the Scopus database
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