The rise of intellectual capital disclosure from private to public sector : the case of Italian public Universities

Includes bibliographical references (p. 173-189).

This book aims to contribute to the scientific debate on Intellectual Capital reporting. It provides the readers with a clear picture of the evolution of the main features of IC in both the private and public sectors and a discussion of its main issues from an accounting and reporting standpoint. The book focuses the attention to the university context where the intangible resources play a pivotal role, permeating all dimensions of value creation. [Publisher's text]

Online only available