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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.

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.

Drawing on managerial innovation model proposed by Abrahamson (1991), this chapter tries to gain a better understanding of how the UN SDGs have impacted the practice of sustainability reporting of Spanish public universities. Data were collected from a variety of sources, such as: several email structured interviews with university managers, an examination of the Chancellor letters of sustainability reports of Spanish public universities, a detailed reading of some sustainability reports and a consultation of the website of each Spanish public university. The findings reveal that there has been an increasing number of Spanish public universities that have started to publish stand-alone sustainability reporting since the appearance of the UN SDGs. According to Abrahamson's framework, our findings reveal that governmental-policy forces have shaped the sustainability reporting landscape in the Spanish public university setting, and their behaviour is mostly explained by the forced-selection and fad/fashion perspectives.

This paper aims to examine how the level of corporate governance disclosures by Spanish universities is influenced by a set of variables.

To do this, the authors carried out a content analysis of the website disclosures of all Spanish universities identified by the Universities Rectors’ Conference in Spain.

Results show that the amount of corporate governance information disclosed by Spanish universities is far from being adequate and does not meet the stakeholders’ demands, as well as those requirements imposed by the law. The findings have revealed that the most influential variables associated with better disclosure levels of corporate governance information are the public–private status and institution size.

Compared to the private sector, the researchers have paid less attention to corporate governance disclosures in universities. In the Spanish university context, there is limited literature on the level of corporate governance disclosures.

This study aims to analyze the main factors that might determine the extent to which Spanish organizational management educators use environmental stand-alone subjects to equip students with alternative views of business. To give a more qualitative study, this paper also provides a more detailed curriculum analysis from a double point of view: first, the authors analyze the environmental integration in curricula by means of the presence of environmental embedded subjects. On the other hand, the authors analyze the main environmental topics covered by curriculum of Spanish universities.

A Web content analysis and non-parametric mean comparison statistics of the curricula of undergraduate degrees at all universities in Spain was conducted.

One of the main conclusions of this paper is that public universities in Spain are more likely to require an environmental course than private universities. Other factors, such as size, political orientation or chairs/research institutes are not statistically explanatory of environmental education. Another important finding is that environmental training in management courses offered by Spanish universities is still relatively underdeveloped. Comparatively, the authors found that the most common method of teaching environmental issues in Spain is by means of embedded subjects (horizontal integration) in comparison with stand-alone subjects (vertical integration) as a response of the necessity of providing a systemic and holistic approach toward environmental aspects. From this perspective, the main topics covered in curriculum are environmental management, sustainable tourism, environmental economy or environmental impact.

There is a lack of empirical research focuses on analyzing determinant factors to environmental education in management undergraduate curricula of Spanish universities. Indeed, most of previous studies provide a descriptive review of environmental courses in management education.

The purpose of this paper is threefold: first, to know the views of university stakeholders concerning intellectual capital (IC) reporting; second, to examine the quality of voluntary IC disclosure by public Spanish universities on their websites; and third, to analyze some of the potential factors affecting this kind of disclosure.

The paper applies a content analysis and a survey. The content analysis was used to analyze the websites of 50 public Spanish universities in the year 2016, while the survey was submitted to all members of the Social Councils of Spanish public universities. Also, a regression analysis (ordinary least square model) is conducted to relate the disclosure index to its determinants.

The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed. However, the quality of structural capital disclosures was higher than relational and human capital. Moreover, the results show that size and university’s internationality affect IC disclosure in Spanish public universities.

This paper stimulates the debate between universities and policy-makers concerning the benefits related to IC reporting as a tool for addressing different stakeholders’ needs. 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 organizations such as firms, local government and society as a whole.

This research brings new expertise regarding IC disclosure in higher education and to reveal some of the possible determinants to improve this disclosure.

The purpose of this paper is to examine the role of university ranking systems as instruments of university quality assessment. Some controversy surrounds the methodology used to compile such instruments. Accordingly, different compilers have adopted different methods to produce these rankings. This study examines to what extent this diversity in methodology is now converging in the context of Spanish university rankings.

To conduct this research, a two-step approach was adopted. First, the indicators used in four Spanish rankings were examined. Second, empirical analysis was used to identify differences between university rankings.

Results reveal that, despite the vast number and variety of indicators, there is a positive, significant relationship between rankings. Spanish university rankings thus show some degree of convergence.

Because rankings influence behavior and shape institutional decision making, a better understanding of how these assessment tools are devised is essential. Research on these ranking systems therefore offers an important contribution to improving the quality of higher education institutions.

This paper presents the results of a comprehensive survey of Spanish university rankings. It offers a new perspective of the state of the art of the Spanish university ranking system. The paper also presents a set of managerial implications for improving these benchmarking tools.

This paper aims to analyse trends in implementing the main initiatives in the field of environmental management and sustainability in Spanish universities, taking as a reference point the guidelines adopted by a number of universities in countries most committed to sustainable development.

An analysis of information available on the Internet and of data collected from a questionnaire completed by a significant proportion of Spanish higher education institutions was carried out.

The research found that the Spanish university system follows international trends: it possesses permanent working structures, applies a variety of environmental management and sustainability tools and carries out other activities related to the environment and sustainable development. But there still appears to be scope for improvement in some aspects, including to increase the visibility of the efforts in the environmental area, and other aspects such as the varying terminology used to refer to similar tools and processes and, conversely, of the same nomenclature to refer to distinct concepts.

This paper provides new data and updated information on sustainability in Spanish universities and some recommendations for improvement.

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 analyze how sustainability was operationalized in the Spanish universities through plans and actions that contribute actively to the achievement of the sustainable development goals (SDGs).

A systematic search and content analysis served to examine information available on websites belonging to the 76 universities listed in the Conference of Rectors of the Spanish Universities (CRUE).

The participation of Spanish universities on initiatives focused on sustainability is very limited, highlighting the negligible role of private institutions in which topics like sustainability and the 2030 Agenda/SDGs were scarcely addressed.

The study outlines the actual extent of the inclusion of sustainability in particular co-curricular actions toward the SDGs in the CRUE. The findings enable to define a long-term sustainability road map for the Spanish university system.