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This paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure.

The study applies content analysis and regression techniques. The ICD is analyzed for Spanish municipalities with more than 100,000 inhabitants and provincial capitals over a period from January 2018 to February 2020.

Findings emphasize that the quantity of disclosed information on intellectual capital (IC) is in the low level, particularly with regard to human capital (HC). Furthermore, the results show that the information provided via social media mainly concerns the relational capital (RC). On the other hand, results obtained indicate that larger municipalities, with lower financial autonomy and whose citizens have a high income level use the online media (both websites and social media) more actively to disclose information about IC. Finally, municipalities led by women and with high level of citizens' education exert a positive influence in the ICD only on websites.

This paper makes a number of key contributions to the existing body of knowledge, focusing on ICD, a neglected area in the public sector accounting literature. It explores and identifies the supply-side and demand-side determinants of information affecting the ICD in local governments. The results of this research could be useful for policymakers, regulators and governments' managers to improve the online information addressing ICD issues.

This paper adopts an innovative perspective by investigating the use of alternative tools for ICD in local government context (websites and social media). To the best of the authors’ knowledge, this is the first study that focuses on investigating the determinants of online ICD in local governments.

The purpose of this paper is to investigate the extent and quality of online intellectual capital (IC) disclosure released via websites and social media in relation to university stakeholders’ information needs in Spanish public universities. In addition, this paper examines whether there are differences in the online IC disclosure according to the type of university.

The study applies content analysis and a survey. The content analysis was used to analyse the websites and social media (Twitter, Facebook, LinkedIn and Instagram) of all Spanish public universities in the year 2019, whereas the survey was submitted to all members of the Social Councils of Spanish public universities.

The findings indicate that university stakeholders attach great importance to online disclosure of specific information about IC. However, the findings emphasise that Spanish universities’ website and social media content are still in their infancy. Specifically, this study found that the quality of disclosed information on IC in public universities’ websites is of low level, particularly with regard to the disclosure of relational capital. The study found that the information provided by Spanish public universities via social media mainly concerns the structural and relational capital. Likewise, the results of this paper evidence that the larger and more internationally focused universities reveal more online information on IC.

The results of the research may be beneficial for managers of higher education institutions as a basis for developing adequate strategies addressing IC disclosure through the websites. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher-quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organisations such as firms, local government and society as a whole.

This study explores two innovative tools to provide IC disclosure in the higher education institutions context, namely, websites and social media, whereas previous studies focused on traditional tools as annual report. Likewise, this study considers the quality of this information.

This paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system.

An empirical study was conducted to discover the extent to which the different users of university accounting information are now demanding information concerning intellectual capital in order to make the right decisions. To this end a questionnaire was designed and sent to all the members of the Social Councils of Spain's public universities.

The findings show the opinion of university accounting information users regarding the need for universities to publish information on their intellectual capital in order to make the current model of university accounting information more relevant.

The results of this research show the intangible elements about which universities should provide information in order to satisfy their users' new information demands.

No previous research in this area has been conducted for Spanish universities. This paper brings new expertise regarding the traditional information supplied by universities, which needs to be extended to include information on intellectual capital. Giving users access to a type of information that is relevant for good decision‐making constitutes a healthy exercise in transparency for universities.

This paper aims to provide a better understanding of the relationship between intellectual capital (IC) reporting and transparency in Spanish universities. The purpose of this paper is to obtain new empirical findings and an enhanced understanding of the role of IC in an organizational change process is obtained.

In this study the authors developed a questionnaire which was sent to members of the Social Councils of Spanish public universities in order to analyse the views of university stakeholders in relation to the university’s annual reports and the adequacy and potential of IC reporting to meet their information needs.

From the results of this study the authors are in the position of confirming the need for universities to offer information on IC in their accounting information model.

All these results lead us to assert that to improve the information contained in the current university annual reports, it is necessary to make accounting regulators aware of the need to extend the information provided in the current accounting statements. Giving users access to a type of information relevant for good decision making constitutes a healthy exercise in transparency for universities.

Although the scientific and professional literature has provided numerous studies about reporting a firm’s IC, further research is still needed for universities. This need is especially relevant when considering empirical supported IC models.

The purpose of this paper is to examine, from the venture capital (VC) managers’ perspective, the impact of the international financial and sovereign debt crises on the VC industry in Portugal, and the changes and adjustments VC managers were forced to adopt to their procedures and current practices to cope with these challenges.

A two-step research design was adopted to best capture the dynamics of the crisis. Data were collected through in-depth semi-structured interviews and content analysed. The initial set of interviews with ten VC managers was conducted in 2011, immediately before the country bailout; and the second set in 2013, when the full impact of the debt crisis was being felt.

The study shows that the crises had a significant impact on the VC industry producing a complex and dynamic environment with high levels of uncertainty. The VC managers’ contradictory perceptions reflect their own struggle to figure out the best way to deal with the pressures in such a volatile environment where new opportunities may also arise. In general, VC firms became more selective adopting a more prudential attitude and tighter control mechanisms.

This study contributes to the field by analysing, from the VC managers’ perspective, the cumulative impact of the international financial and sovereign debt crisis on a European VC market with specific features: small dimension of the industry operating in a bank-centred capital market and where family-owned SMEs predominate.

Desertion rates in Colombian universities remain unacceptably high. In the field of foreign languages, academic failure is particularly concerning since English language instruction is compulsory in most universities. To address the issue of poor student performance and high dropout rates, the University of Colombia has set up a peer tutoring scheme (PTS) for English as a foreign language (EFL) students in order to inform programme development. The paper aims to discuss this issue.

The study was informed by realist evaluation principles. Qualitative in-depth interviews were conducted with eight PTS stakeholders supplemented by documentary analysis of the programme’s publicity material on the PTS website. The data were analysed using thematic analysis.

Findings reveal discrepancies between the “espoused theory” about how the programme operates and the “theory-in-use”. In particular, according to stakeholders, the programme does not appear to be used by many of those EFL students who would benefit from it, which suggests that the programme is not as effective as it could be. Student and teacher contextual factors and mechanisms may explain the reasons for issues with programme effectiveness.

Formative evaluations such as the current study can provide rich contextual information, but cannot be generalised to other settings. Also, this study does not explore the perspective of peer tutors and tutees, which means key variables may have been overlooked. Further research into the perspectives of tutors and tutees would therefore be needed to firm up these conclusions.

Due to the scarcity of literature into EFL peer tutoring interventions in higher education (HE), it is hoped that these findings will have relevance for similar contexts. The current evaluation highlights the influence of contextual factors such as willingness to ask for help, student motivation, student priorities, tutor credibility, teacher workload, timetabling and scheduling issues and involvement from teachers on the success of open-access peer tutoring programmes for EFL students in higher educational settings.

As far the researcher is aware, this is the first evaluation of an EFL peer tutoring programme in a private HE context in Colombia, and one of only a handful of studies into EFL peer tutoring programmes. The findings therefore have implications for those working in similar contexts.

Presents the compositional and spoilage changes in fish ‐ useful for determining the freshness for eating. Chemical and microbiological methods are focused on. Breakdowns in chemical components lead to detectable changes ‐ odour, flavour and texture. Changes to the fats, protein, nucleotides, non‐protein nitrogen compounds and enzymes are examined. These means are more valid when dealing with preserved and frozen fish and can give accurate assessment as to fish quality.