Intellectual Capital Reporting for Universities - ARC systems research
Intellectual Capital Reporting for Universities - ARC systems research
Intellectual Capital Reporting for Universities - ARC systems research
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<strong>for</strong> the application within universities (e.g. MERITUM <strong>for</strong> HEROs – Higher Education and<br />
Research Organisations, currently in development).<br />
There is also the demand <strong>for</strong> further investigation of the synergies of the different<br />
approaches and to link the three disciplines: evaluation of <strong>research</strong>, per<strong>for</strong>mance<br />
measurement and IC theory. Furthermore, universities can not only learn from the private<br />
sector and IC theory, private <strong>research</strong> organisations and not-<strong>for</strong> profit <strong>research</strong><br />
organisations as well as R&D departments of companies, can also benefit from the<br />
experiences of universities with the management of <strong>research</strong> and human capital.<br />
References<br />
Austrian Research Centers Seibersdorf (2000): <strong>Intellectual</strong> <strong>Capital</strong> Report 1999.<br />
Seibersdorf 2000.<br />
Biedermann, H., Graggober, M., Sammer, M. (2002): Die Wissensbilanz als Instrument<br />
zur Steuerung von Schwerpunktbereichen am Beispiel eines Universitätsinstitutes. In:<br />
Wissensmanagement: Konzepte und Erfahrungsberichte aus der betrieblichen Praxis.<br />
Bornemann, M., Sammer, M. (Edt.), Wiesbaden 2002 S. 53-72.<br />
Blalock, A.B. (1999): Evaluation Research and the Per<strong>for</strong>mance Management Movement,<br />
Evaluation, 5, 2, 117-149.<br />
Bundesministerium für Bildung, Wissenschaft und Kultur - BM:BWK (2002):<br />
Bundesgesetz über die Organisation der Universitäten und ihrer Studien<br />
(Universitätsgesetz 2002), Wien: URL: http://www.weltklasseuni.at/upload/attachments/150.pdf<br />
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University - Industry Relationships, R&D Management, 24, 3, 154-169.<br />
Bormans, M.J, Brouwer, R. In’t Veld, R.J., Merten, F.J. (1987): The role of per<strong>for</strong>mance<br />
indicators in improving the dialogue between government and universities, in:<br />
International Journal of Institutional Management in Higher Education, 11, 181-194.<br />
Broadbent, J., Guthrie, J. (1992): Changes in the Public sector: A review of recent<br />
“alternative” accounting <strong>research</strong>, Accounting, Auditing & Accountability Journal, 5, 2 3-<br />
31.<br />
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implications of intangibles: A literature review, International Symposium: Measuring and<br />
<strong>Reporting</strong> <strong>Intellectual</strong> <strong>Capital</strong>: Experiences, Issues, and Prospects, OECD, 9-10 June,<br />
Amsterdam.<br />
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Economy. Science and Public Policy, 26, 1, 37-51.<br />
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