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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 />

Bomaccorsi, A., Piccaluga, A. (1994): A Theoretical Framework <strong>for</strong> The Evaluation of<br />

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 />

Canibano, L./Covarsi, M./Sanchez M.P. (1999): The value relevance and managerial<br />

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 />

Conceicao, P., Heitor, M. (1999): On the Role of the University in the Knowledge<br />

Economy. Science and Public Policy, 26, 1, 37-51.<br />

Cooper, R. et al. (1981): Accounting in organised anarchies: Understanding and designing<br />

accounting system in ambiguous situations, Accounting, Organizations and Society, 6, 3,<br />

175-191.<br />

16

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