Disclosing The Intellectual Capital Of Universities In Developing Countries: An Exploratory Case Study

Universities Intellectual capital disclosure (ICD) has gained increasing attention, especially through the adoption of innovative technologies. Online media is shifting ICD as they provide possibilities to gain pertinent and timely insight information about the Universities IC. This is especially relevant for the universities in developing countries, that are yet inactive and not aware of the relevance of IC accounts. The aim of this paper is to demonstrate how through a content analysis of online communication channels and annual reports it is possible to grasp the Intellectual capital issues disclosed by universities. Therefore, the purpose of this paper is to explore how information generated through online media, such as websites and platforms like Facebook, can be used as rich sources of data and viable disclosure channels for ICD in universities in developing countries. An exploratory case study analysis (Yin, 2104) is used following the collective intelligence framework of Secundo et al.'s (2016). The research shows as developing countries could be able to catch up on the IC research by applying new innovative tools to disclose their IC. The data shows that private universities in these countries are registering relevant advancements on the achievements of their third mission. Moreover, the ecosystem where the universities are located along with the plurality of stakeholders involved in, could provide a relevant contribution for the 'collective' IC creation and disclosure.