Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Svazek periodika

2016

Číslo periodika v rámci svazku

64

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

1989-1998

Kód UT WoS článku

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EID výsledku v databázi Scopus

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