La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas

El desarrollo sostenible y los avances de la industria 4.0 y 5.0 han ratificado la relevancia de la gestión del Capital Intelectual (CI) en las universidades para demostrar su desempeño y crea­ción de valor en la sociedad. El estudio analiza la Divulgación en Línea del Capital Intelectual (DCI) y su...

Full description

Autores:
Católico Segura, Diego Fernando
Tipo de recurso:
Article of journal
Fecha de publicación:
2023
Institución:
Universidad Externado de Colombia
Repositorio:
Biblioteca Digital Universidad Externado de Colombia
Idioma:
spa
OAI Identifier:
oai:bdigital.uexternado.edu.co:001/15228
Acceso en línea:
https://bdigital.uexternado.edu.co/handle/001/15228
https://doi.org/10.18601/16577175.n33.06
Palabra clave:
Intellectual capital disclosure,
websites,
universities
divulgación capital intelectual,
sitios web,
universidades
Rights
openAccess
License
Diego Fernando Católico Segura - 2023
id uexternad2_433c7c39b54fd9857cf445750419ec5d
oai_identifier_str oai:bdigital.uexternado.edu.co:001/15228
network_acronym_str uexternad2
network_name_str Biblioteca Digital Universidad Externado de Colombia
repository_id_str
dc.title.spa.fl_str_mv La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
dc.title.translated.eng.fl_str_mv The practice of online intellectual capital disclosure and its determinants in Colombian universities
title La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
spellingShingle La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
Intellectual capital disclosure,
websites,
universities
divulgación capital intelectual,
sitios web,
universidades
title_short La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
title_full La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
title_fullStr La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
title_full_unstemmed La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
title_sort La práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianas
dc.creator.fl_str_mv Católico Segura, Diego Fernando
dc.contributor.author.spa.fl_str_mv Católico Segura, Diego Fernando
dc.subject.eng.fl_str_mv Intellectual capital disclosure,
websites,
universities
topic Intellectual capital disclosure,
websites,
universities
divulgación capital intelectual,
sitios web,
universidades
dc.subject.spa.fl_str_mv divulgación capital intelectual,
sitios web,
universidades
description El desarrollo sostenible y los avances de la industria 4.0 y 5.0 han ratificado la relevancia de la gestión del Capital Intelectual (CI) en las universidades para demostrar su desempeño y crea­ción de valor en la sociedad. El estudio analiza la Divulgación en Línea del Capital Intelectual (DCI) y sus determinantes en universidades colombianas. Para ello se diseñó un índice de DCI y se realizó un análisis de contenido en los sitios web. Por medio de un modelo de regresión lineal múltiple se determinaron los factores que explican la DCI. Se evidencia que el grado de DCI es bajo y su mayor énfasis está en su capital de procesos de la tercera misión y en su capital relacional. Además, se muestra que el origen institucional, la capacidad de investigación y el estatus explican los niveles de DCI. Se concluye que las universidades públicas, con una plantilla de docentes con formación doctoral y con acreditación de alta calidad, logran una mayor DCI.
publishDate 2023
dc.date.accessioned.none.fl_str_mv 2023-11-28T15:40:28Z
2024-06-07T06:02:40Z
dc.date.available.none.fl_str_mv 2023-11-28T15:40:28Z
2024-06-07T06:02:40Z
dc.date.issued.none.fl_str_mv 2023-11-28
dc.type.spa.fl_str_mv Artículo de revista
dc.type.coar.spa.fl_str_mv http://purl.org/coar/resource_type/c_6501
http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.coarversion.spa.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.content.spa.fl_str_mv Text
dc.type.driver.spa.fl_str_mv info:eu-repo/semantics/article
dc.type.local.eng.fl_str_mv Journal article
dc.type.redcol.spa.fl_str_mv http://purl.org/redcol/resource_type/ART
dc.type.version.spa.fl_str_mv info:eu-repo/semantics/publishedVersion
format http://purl.org/coar/resource_type/c_6501
status_str publishedVersion
dc.identifier.doi.none.fl_str_mv 10.18601/16577175.n33.06
dc.identifier.eissn.none.fl_str_mv 2619-4899
dc.identifier.issn.none.fl_str_mv 1657-7175
dc.identifier.uri.none.fl_str_mv https://bdigital.uexternado.edu.co/handle/001/15228
dc.identifier.url.none.fl_str_mv https://doi.org/10.18601/16577175.n33.06
identifier_str_mv 10.18601/16577175.n33.06
2619-4899
1657-7175
url https://bdigital.uexternado.edu.co/handle/001/15228
https://doi.org/10.18601/16577175.n33.06
dc.language.iso.spa.fl_str_mv spa
language spa
dc.relation.bitstream.none.fl_str_mv https://revistas.uexternado.edu.co/index.php/contad/article/download/9059/15485
https://revistas.uexternado.edu.co/index.php/contad/article/download/9059/15486
https://revistas.uexternado.edu.co/index.php/contad/article/download/9059/15487
dc.relation.citationedition.spa.fl_str_mv Núm. 33 , Año 2024 : Enero-Junio
dc.relation.citationendpage.none.fl_str_mv 131
dc.relation.citationissue.spa.fl_str_mv 33
dc.relation.citationstartpage.none.fl_str_mv 109
dc.relation.ispartofjournal.spa.fl_str_mv Apuntes Contables
dc.relation.references.spa.fl_str_mv Abello, J. (2016). “Directorios de las universidades y la transparencia del capital intelectual: evidencia sobre las universidades latinoamericanas”, Revista Chilena de Economía y Sociedad, 10(2), 14-31. https://rches.utem.cl/?p=617.
Abello, J., Mancilla, C., Ganga, F., & Sepúlveda, J. (2019). “Determinantes de la divulga¬ción de información en las universidades latinoamericanas para un buen gobierno corporativo”, Revista Contaduría y Administración, 64(4), 1-16. http://dx.doi. org/10.22201/fca.24488410e.2019.2449.
Alghamdi, S., Wagih, M., Alzahrani, A., & Attia, M. (2016). “Investing in the intellec-tual capital of Albaha University, Saudi Arabia: The concept and mechanisms”, International Journal for Cross-Disciplinary Subjects in Education (ijcdse), 7(1), 2717-2725. Doi: 10.20533/ijcdse.2042.6364.2016.0370.
Andrades, J., Martinez, D., & Larrán, M. (2020). “Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?”, Meditari Accountancy Research, 29(1), 86-109. https://doi.org/10.1108/MEDAR-02- 2020-0766.ç.
Aversano, N., Nicolò, G., Sannino, G., & Tartaglia Polcini, P. (2020). “The Integrated Plan in Italian public universities: new patterns in intellectual capital disclo¬sure”, Meditari Accountancy Research, 28(4), 655-679. https://doi.org/10.1108/ medar-07-2019-0519.
Bezhani, I. (2010). “Intellectual capital reporting at UK universities”, Journal of Intellectual Capital, 11(2), 179-207. https://doi.org/10.1108/14691931011039679.
Bisogno, M., Dumay, J., Manes, F., & Tartaglia, P. (2018). “Identifying future directions for IC research in education: a literature review”, Journal of Intellectual Capital, 19(1), 10-33. https://doi.org/10.1108/jic-10-2017-0133.
Bisogno, M., Citro, F., & Tommasetti, A. (2014). “Disclosure of university websites. Evi¬dence from Italian data”, Global Business and Economics Review, 16(4), 452-471. https://doi.org/10.1504/gber.2014.065365.
Bonaccorsi, A., & Secondi, L. (2017). “The determinants of research performance in European universities: a large scale multilevel analysis”, Scientometrics, 112(3), 1147-1178. https://doi.org/10.1007/s11192-017-2442-7.
Bornemann, M., & Wiedenhofer, R. (2014). “Intellectual capital in education: A value chain perspective”, Journal of Intellectual Capital, 15(3), 451-470. https://doi. org/10.1108/jic-05-2014-0060.
Brusca, I., Cohen, S., Manes, F., & Nicolo, G. (2020). “Intellectual capital disclosure and academic rankings in European universities. Do they go hand in hand?”, Meditari Accountancy Research, 28(1), 51-71. https://doi.org/10.1108/MEDAR-01-2019-0432.
Bucheli, V., Diaz, A., Calderon, J., Lemoine, P., Valdivia, J., Villaveces, J., & Zarama, R. (2012). “Growth of scientific production in Colombian universities: an intellectual capital-based approach”, Scientometrics, 91(2), 369-382. https://doi.org/10.1007/ s11192-012-0627-7.
Bustos, E. (2008). “La influencia del capital intelectual en la gestión de calidad en ins¬tituciones de educación superior: el caso de la escuela superior de Cómputo del Instituto Politécnico Nacional”, doctorado en Ciencias Administrativas. Instituto Politécnico Nacional, México. http://tesis.ipn.mx/handle/123456789/4351.
Católico, D. (2012). “Revelación y divulgación de la información financiera y no financiera de las universidades públicas en Colombia”, Revista Facultad de Ciencias Económicas: Investigación y Reflexión, 20(1), 57-76. https://doi.org/10.18359/rfce.2185.
Católico, D. (2021). “Las nuevas tecnologías en la divulgación del capital intelectual: análisis en universidades colombianas”, Apuntes Contables, (28), 41-58. https://doi. org/10.18601/16577175.n28.03.
Camargo, T., Zanin, A., Moura, G., Daleaste, J., & Bortoluzzi, C. (2019). “Influência da complexidade organizacional na mensuração dos ativos biológicos das compan¬hias abertas listadas da B3”, Revista Ambiente Contábil, 11(1), 1-20. https://doi. org/10.21680/2176-9036.2019v11n1ID15889.
Cricelli, L., Greco, M., Grimaldi, M., & Duenas, L. (2018). “Intellectual capital and university performance in emerging countries Evidence from Colombian public universities”, Journal of Intellectual Capital, 19(1), 71-95. https://doi.org/10.1108/ jic-02-2017-0037.
Cuozzo, B., Dumay, J., Palmaccio, M., & Lombardi, R. (2017). “Intellectual capital dis¬closure: a structured literature review”, Journal of Intellectual Capital, 18(1), 9-28. https://doi.org/10.1108/jic-10-2016-0104.
Di Berardino, d., & Corsi, C. (2018). “A quality evaluation approach to disclosing third mission activities and intellectual capital in Italian universities”, Journal of Intellec¬tual Capital, 19(1), 178-201. https://doi.org/10.1108/jic-02-2017-0042.
De Villiers, Ch., & Sharma, U. (2020). “A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting”, Critical Perspectives on Accounting, 70, 1-13. https://doi.org/10.1016/j.cpa.2017.05.003.
Deegan, C. (2006). “Legitimacy theory”, en Z. Hoque (ed.), Methodological Issues in Accounting Research: Theories and Methods, Spiramus.
Deephouse, D., & Suchman, M. (2008). “Legitimacy in Organizational Institutionalism”, en R. Greenwood, C. Oliver, R. Suddaby, & K. Sahlin (eds.). The Sage Handbook of Organizational Institutionalism, vol. 1, sage Publications, pp. 49-77.
Dumay, J., Guthrie, J., & Puntillo, P. (2015). “IC and public sector: a structured literature review”, Journal of Intellectual Capital, 16(2), 267-284. https://doi.org/10.1108/ jic-02-2015-0014.
Flórez, J., López, M., & López, A. (2017). “Transparency and its determinants at Co¬lombian universities”, Higher Education Research & Development, 36(4), 674-687. https://doi.org/10.1080/07294360.2016.1239613.
Formigoni, H., Segura, L., Gallego, I., & Garcia, I. (2020). “Board of directors’ charac¬teristics and disclosure practices of corporate social responsibility: a comparative study between Brazilian and Spanish companies”, Social Responsibility Journal, 17(2), 282-298. https://doi.org/10.1108/SRJ-01-2019-0043.
Gallego, I., Rodríguez, L., & García, I. (2011). “Information disclosed online by Spanish universities: content and explanatory factors”, Online Information Review, 35(3), 360-385. https://doi.org/10.1108/14684521111151423.
Ganga, F., Ramos, M., Leal, A., & Valdivieso, P. (2015). “Teoría de Agencia (TA): supuestos teóricos aplicables a la gestión universitaria”, Innovar, 25(57), 11-25. https://doi. org/10.15446/innovar.v25n57.50324.
Garde, R., Flórez, M., López, V., & López, A. (2020). “Corporate Governance and Dis¬closure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking”, Sustainability, 12(4), 1-22. https://doi. org/10.3390/su12041549.
Hayes, A. F., & Coutts, J. J. (2020). “Use Omega rather than Cronbach’s alpha for es¬timating reliability. But…”, Communication Methods and Measures, 14(1), 1-24. https://doi.org/10.1080/19312458.2020.1718629.
Haro de Rosario, A., Caba, M., & Sánchez, M. (2011). “La transparencia de la información online: el caso de las top 100 universidades del mundo”, Cuadernos AECA, 31G, 1-25. http://www.aeca1.org/pub/on_line/comunicaciones_xvicongresoaeca/cd/31g.pdf.
Hassan, A., Adhikariparajuli, M., Fletcher, M., & Elamer, A. (2019). “Integrated repor¬ting in UK higher education institutions”, Sustainability Accounting Management and Policy Journal, 10(5), 844-876. https://doi.org/10.1108/SAMPJ-03-2018-0093.
Kateb, I. (2015). “The Determinants of Intellectual Capital Disclosure: Evidence from French stock exchange”, International Journal of Accounting and Financial Reporting, 4, 628. http://dx.doi.org/10.5296/.
Larrán, M., Andrades, F., & Herrera, J. (2019). “An analysis of university sustainability reports from the gri database: an examination of influential variables”, Journal of Environmental Planning and Management, 62(6), 1019-1044. https://doi.org/10.1 080/09640568.2018.1457952.
Lavín, J. (2020). “El capital estructural y su relación con el desempeño en educación superior”, Revista Iberoamericana para la Investigación y el Desarrollo Educativo, ride, 10(20), 1-23. https://doi.org/10.23913/ride.v10i20.662.
Leitner, K., Elena, S., Fazlagić, J., Kalemis, K., Martinaitis, Ž., Secundo, G., . . . Zaksa, K. (2014). “A Strategic Approach for Intellectual Capital Management in European Universities. Guidelines for Implementation”, Executive Agency for Higher Education and Research Funding of Romania (uefiscdi) and European Social Funds: Bucarest. http://aer.forhe.ro/sites/default/files/blueprint_ic_management_in_universities.pdf.
Lombardi, R., & Dumay, J. (2017). “Guest editorial”, Journal of Intellectual Capital, 18(1), 2-8. https://doi.org/10.1108/jic-10-2016-0106.
Manes, F., Nicolò, G., & Tartaglia, P. (2018). “New trends in intellectual capital reporting: Exploring online intellectual capital disclosure in Italian universities”, Journal of Intellectual Capital. 19(4), 814-835. https://doi.org/10.1108/jic-09-2017-0119.
Ministerio de Educación Nacional (2017a). “Anuario Estadístico de la Educación Superior Colombiana”, Bogotá. https://snies.mineducacion.gov.co/1778/articles-391288_re¬curso_1.pdf.
Ministerio de Educación Nacional (2017b). “Sistema Nacional de Información de la Edu¬cación Superior, snies”, Perfil de Instituciones de Educación Superior 2016. https:// www.mineducacion.gov.co/sistemasinfo/Informes/342228:Perfil-de-Instituciones-de-Educacion-Superior.
Ndou, V., Secundo, G., Dumay, J., & Gjevori, E. (2018). “Understanding intellectual capital disclosure in online media Big Data: An exploratory case study in a uni¬versity”, Meditari Accountancy Research, 26(3), 499-530. https://doi.org/10.1108/ MEDAR-03-2018-0302.
Passaro, R., Quinto, I., & Thomas, A. (2018). “The impact of higher education on en¬trepreneurial intention and human capital”, Journal of Intellectual Capital, 19(1), 135-156. https://doi.org/10.1108/jic-04-2017-0056.
Pedro, E., Leitão, J., & Alves, H. (2020). “Stakeholders’ perceptions of sustainable development of higher education institutions: an intellectual capital approach”, International Journal of Sustainability in Higher Education, 21 (5), 911-942. https:// doi.org/10.1108/IJSHE-01-2020-0030.
Ramírez, Y., & Gordillo, S. (2014). “Recognition and measurement of intellectual capital in Spanish universities”, Journal of Intellectual Capital, 15(1), 173-188. https://doi. org/10.1108/jic-05-2013-0058.
Ramírez, Y., & Manzaneque, M. (2015). “The relevance of intellectual capital disclosure: empirical evidence from Spanish universities”, Knowledge Management Research & Practice, 13(1), 31-44. https://doi.org/10.1057/kmrp.2013.27.
Ramírez, Y., Merino, E., & Manzaneque, M. (2019). “Examining the intellectual capital web reporting by Spanish universities”, Online Information Review, 43(5), 775-798. https://doi.org/10.1108/OIR-02-2018-0048.
Ramírez, Y., Santos, J., & Tejada, Á. (2011). “Beneficios y costes de la divulgación de información sobre capital intelectual: evidencia empírica en las universidades pú¬blicas españolas”, Estudios de Economía Aplicada, 29(3), 1-27.
Salinas, J., Abreu, R., & Tamayo, J. (2020). “Intellectual capital and knowledge genera¬tion: an empirical study from Colombian public universities”, Journal of Intellectual Capital, 21(6), 1053-1084. https://doi.org/10.1108/jic-09-2019-0223.
Sánchez, P., & Elena, S. (2006). “Intellectual capital in universities: Improving trans¬parency and internal management”, Journal of Intellectual Capital, 7(4), 529-548. https://doi.org/10.1108/14691930610709158.
Sangiorgi, D., & Siboni, B. (2017). “The disclosure of intellectual capital in Italian universities What has been done and what should be done”, Journal of Intellectual Capital, 18(2), 354-372. https://doi.org/10.1108/jic-09-2016-0088.
Saraite, L., Gálvez, M., & Haro de Rosario, A. (2018). “Exploring determining factors of web transparency in the world’s top universities”, Revista de Contabilidad, 21(1), 63-72. https://doi.org/10.1016/j.rcsar.2017.07.004.
Saraite, L., Alonso, J., Galan, F., & Caba, C. (2020). “Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspec¬tive”, Sustainability, 12(1). https://doi.org/10.3390/su12010331.
Secundo, G., Perez, S., Martinaitis, Z., & Leitner, K. (2017). “An Intellectual Capital fra¬mework to measure universities’ third mission activities”, Technological Forecasting and Social Change, 123, 229-239. https://doi.org/10.1016/j.techfore.2016.12.013.
Shahzad, U., Fareed, Z., Zulfiqar, B., Shahzad, F., Hafiz, S., & Latif, S. (2014). “The Impact of Intellectual Capital on the Performance of Universities”, European Jour¬nal of Contemporary Education, 10(4), 273-280. DOI: 10.13187/ejced.2014.10.273.
Shahzad, F., Hussain, M., Rehman, I. U., Latif, F. and Sergi, B. S. (2020). “What drives the impact of women directors on firm performance? Evidence from intellectual capital efficiency of US listed firms”, Journal of Intellectual Capital, 21(4), 513-530. https://doi.org/10.1108/jic-09-2019-0222.
Tejedo, F., Rodrigues, L., & Craig, R. (2017). “Women directors and disclosure of in¬tellectual capital information”, European Research on Management and Business Economics, 23(3), 123-131. https://doi.org/10.1016/j.iedeen.2017.06.003.
Ulum, I. & Wijayanti, P. (2019). “Intellectual Capital Disclosure of Muhammadiyah Universities: Evidence from 4icu 2018”, Journal of Accounting and Investment, 20(1), 145-155. https://doi.org/10.18196/jai.2001113.
Veltri, S. & Puntillo, P. (2020). “On intellectual capital management as an evaluation criterion for university managers: a case study”, Journal of Management and Gover¬nance, 24, 135–167. https://doi.org/10.1007/s10997-019-09461-5.
Vidal, C. (2017). “Modelo de capital intelectual para la investigación en las universidades públicas de la Costa Caribe colombiana. Actualidades Investigativas en Educación, 17(1), 400-427. https://doi.org/10.15517/aie.v17i1.27332.
dc.rights.spa.fl_str_mv Diego Fernando Católico Segura - 2023
dc.rights.accessrights.spa.fl_str_mv info:eu-repo/semantics/openAccess
dc.rights.coar.spa.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.uri.spa.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
rights_invalid_str_mv Diego Fernando Católico Segura - 2023
http://purl.org/coar/access_right/c_abf2
http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.mimetype.spa.fl_str_mv application/pdf
text/html
text/xml
dc.publisher.spa.fl_str_mv Facultad de Contaduría Pública
dc.source.spa.fl_str_mv https://revistas.uexternado.edu.co/index.php/contad/article/view/9059
institution Universidad Externado de Colombia
bitstream.url.fl_str_mv https://bdigital.uexternado.edu.co/bitstreams/2b2e561b-f4cd-428a-b875-53ddd5fcb3a0/download
bitstream.checksum.fl_str_mv e522f7e35396dfae51d89daf2acca6c3
bitstream.checksumAlgorithm.fl_str_mv MD5
repository.name.fl_str_mv Universidad Externado de Colombia
repository.mail.fl_str_mv metabiblioteca@metabiblioteca.org
_version_ 1814100447347081216
spelling Católico Segura, Diego Fernando2023-11-28T15:40:28Z2024-06-07T06:02:40Z2023-11-28T15:40:28Z2024-06-07T06:02:40Z2023-11-28El desarrollo sostenible y los avances de la industria 4.0 y 5.0 han ratificado la relevancia de la gestión del Capital Intelectual (CI) en las universidades para demostrar su desempeño y crea­ción de valor en la sociedad. El estudio analiza la Divulgación en Línea del Capital Intelectual (DCI) y sus determinantes en universidades colombianas. Para ello se diseñó un índice de DCI y se realizó un análisis de contenido en los sitios web. Por medio de un modelo de regresión lineal múltiple se determinaron los factores que explican la DCI. Se evidencia que el grado de DCI es bajo y su mayor énfasis está en su capital de procesos de la tercera misión y en su capital relacional. Además, se muestra que el origen institucional, la capacidad de investigación y el estatus explican los niveles de DCI. Se concluye que las universidades públicas, con una plantilla de docentes con formación doctoral y con acreditación de alta calidad, logran una mayor DCI.Sustainable development and the advancements of the industry 4.0 and 5.0 have reaffirmed the relevance of intellectual capital (IC) management in universities to demonstrate their performance and value creation in society. The study analyzes the online disclosure of intellectual capital (ICD) and its determinants in Colombian universities. For this, a ICD index was designed and a content analysis was carried out on the websites. The factors that explain the ICD were determined by means of a multiple linear regression. It is evident that the degree of ICD is low and its greatest emphasis is on its process capital of the third mission and its relational capital. In addition, it is shown that the institutional origin, the research capacity and the status explain the levels of ICD. It is concluded that public universities, with a staff of teachers with doctoral training and high-quality accreditation, are the ones that achieve a higher ICD.application/pdftext/htmltext/xml10.18601/16577175.n33.062619-48991657-7175https://bdigital.uexternado.edu.co/handle/001/15228https://doi.org/10.18601/16577175.n33.06spaFacultad de Contaduría Públicahttps://revistas.uexternado.edu.co/index.php/contad/article/download/9059/15485https://revistas.uexternado.edu.co/index.php/contad/article/download/9059/15486https://revistas.uexternado.edu.co/index.php/contad/article/download/9059/15487Núm. 33 , Año 2024 : Enero-Junio13133109Apuntes ContablesAbello, J. (2016). “Directorios de las universidades y la transparencia del capital intelectual: evidencia sobre las universidades latinoamericanas”, Revista Chilena de Economía y Sociedad, 10(2), 14-31. https://rches.utem.cl/?p=617.Abello, J., Mancilla, C., Ganga, F., & Sepúlveda, J. (2019). “Determinantes de la divulga¬ción de información en las universidades latinoamericanas para un buen gobierno corporativo”, Revista Contaduría y Administración, 64(4), 1-16. http://dx.doi. org/10.22201/fca.24488410e.2019.2449.Alghamdi, S., Wagih, M., Alzahrani, A., & Attia, M. (2016). “Investing in the intellec-tual capital of Albaha University, Saudi Arabia: The concept and mechanisms”, International Journal for Cross-Disciplinary Subjects in Education (ijcdse), 7(1), 2717-2725. Doi: 10.20533/ijcdse.2042.6364.2016.0370.Andrades, J., Martinez, D., & Larrán, M. (2020). “Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?”, Meditari Accountancy Research, 29(1), 86-109. https://doi.org/10.1108/MEDAR-02- 2020-0766.ç.Aversano, N., Nicolò, G., Sannino, G., & Tartaglia Polcini, P. (2020). “The Integrated Plan in Italian public universities: new patterns in intellectual capital disclo¬sure”, Meditari Accountancy Research, 28(4), 655-679. https://doi.org/10.1108/ medar-07-2019-0519.Bezhani, I. (2010). “Intellectual capital reporting at UK universities”, Journal of Intellectual Capital, 11(2), 179-207. https://doi.org/10.1108/14691931011039679.Bisogno, M., Dumay, J., Manes, F., & Tartaglia, P. (2018). “Identifying future directions for IC research in education: a literature review”, Journal of Intellectual Capital, 19(1), 10-33. https://doi.org/10.1108/jic-10-2017-0133.Bisogno, M., Citro, F., & Tommasetti, A. (2014). “Disclosure of university websites. Evi¬dence from Italian data”, Global Business and Economics Review, 16(4), 452-471. https://doi.org/10.1504/gber.2014.065365.Bonaccorsi, A., & Secondi, L. (2017). “The determinants of research performance in European universities: a large scale multilevel analysis”, Scientometrics, 112(3), 1147-1178. https://doi.org/10.1007/s11192-017-2442-7.Bornemann, M., & Wiedenhofer, R. (2014). “Intellectual capital in education: A value chain perspective”, Journal of Intellectual Capital, 15(3), 451-470. https://doi. org/10.1108/jic-05-2014-0060.Brusca, I., Cohen, S., Manes, F., & Nicolo, G. (2020). “Intellectual capital disclosure and academic rankings in European universities. Do they go hand in hand?”, Meditari Accountancy Research, 28(1), 51-71. https://doi.org/10.1108/MEDAR-01-2019-0432.Bucheli, V., Diaz, A., Calderon, J., Lemoine, P., Valdivia, J., Villaveces, J., & Zarama, R. (2012). “Growth of scientific production in Colombian universities: an intellectual capital-based approach”, Scientometrics, 91(2), 369-382. https://doi.org/10.1007/ s11192-012-0627-7.Bustos, E. (2008). “La influencia del capital intelectual en la gestión de calidad en ins¬tituciones de educación superior: el caso de la escuela superior de Cómputo del Instituto Politécnico Nacional”, doctorado en Ciencias Administrativas. Instituto Politécnico Nacional, México. http://tesis.ipn.mx/handle/123456789/4351.Católico, D. (2012). “Revelación y divulgación de la información financiera y no financiera de las universidades públicas en Colombia”, Revista Facultad de Ciencias Económicas: Investigación y Reflexión, 20(1), 57-76. https://doi.org/10.18359/rfce.2185.Católico, D. (2021). “Las nuevas tecnologías en la divulgación del capital intelectual: análisis en universidades colombianas”, Apuntes Contables, (28), 41-58. https://doi. org/10.18601/16577175.n28.03.Camargo, T., Zanin, A., Moura, G., Daleaste, J., & Bortoluzzi, C. (2019). “Influência da complexidade organizacional na mensuração dos ativos biológicos das compan¬hias abertas listadas da B3”, Revista Ambiente Contábil, 11(1), 1-20. https://doi. org/10.21680/2176-9036.2019v11n1ID15889.Cricelli, L., Greco, M., Grimaldi, M., & Duenas, L. (2018). “Intellectual capital and university performance in emerging countries Evidence from Colombian public universities”, Journal of Intellectual Capital, 19(1), 71-95. https://doi.org/10.1108/ jic-02-2017-0037.Cuozzo, B., Dumay, J., Palmaccio, M., & Lombardi, R. (2017). “Intellectual capital dis¬closure: a structured literature review”, Journal of Intellectual Capital, 18(1), 9-28. https://doi.org/10.1108/jic-10-2016-0104.Di Berardino, d., & Corsi, C. (2018). “A quality evaluation approach to disclosing third mission activities and intellectual capital in Italian universities”, Journal of Intellec¬tual Capital, 19(1), 178-201. https://doi.org/10.1108/jic-02-2017-0042.De Villiers, Ch., & Sharma, U. (2020). “A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting”, Critical Perspectives on Accounting, 70, 1-13. https://doi.org/10.1016/j.cpa.2017.05.003.Deegan, C. (2006). “Legitimacy theory”, en Z. Hoque (ed.), Methodological Issues in Accounting Research: Theories and Methods, Spiramus.Deephouse, D., & Suchman, M. (2008). “Legitimacy in Organizational Institutionalism”, en R. Greenwood, C. Oliver, R. Suddaby, & K. Sahlin (eds.). The Sage Handbook of Organizational Institutionalism, vol. 1, sage Publications, pp. 49-77.Dumay, J., Guthrie, J., & Puntillo, P. (2015). “IC and public sector: a structured literature review”, Journal of Intellectual Capital, 16(2), 267-284. https://doi.org/10.1108/ jic-02-2015-0014.Flórez, J., López, M., & López, A. (2017). “Transparency and its determinants at Co¬lombian universities”, Higher Education Research & Development, 36(4), 674-687. https://doi.org/10.1080/07294360.2016.1239613.Formigoni, H., Segura, L., Gallego, I., & Garcia, I. (2020). “Board of directors’ charac¬teristics and disclosure practices of corporate social responsibility: a comparative study between Brazilian and Spanish companies”, Social Responsibility Journal, 17(2), 282-298. https://doi.org/10.1108/SRJ-01-2019-0043.Gallego, I., Rodríguez, L., & García, I. (2011). “Information disclosed online by Spanish universities: content and explanatory factors”, Online Information Review, 35(3), 360-385. https://doi.org/10.1108/14684521111151423.Ganga, F., Ramos, M., Leal, A., & Valdivieso, P. (2015). “Teoría de Agencia (TA): supuestos teóricos aplicables a la gestión universitaria”, Innovar, 25(57), 11-25. https://doi. org/10.15446/innovar.v25n57.50324.Garde, R., Flórez, M., López, V., & López, A. (2020). “Corporate Governance and Dis¬closure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking”, Sustainability, 12(4), 1-22. https://doi. org/10.3390/su12041549.Hayes, A. F., & Coutts, J. J. (2020). “Use Omega rather than Cronbach’s alpha for es¬timating reliability. But…”, Communication Methods and Measures, 14(1), 1-24. https://doi.org/10.1080/19312458.2020.1718629.Haro de Rosario, A., Caba, M., & Sánchez, M. (2011). “La transparencia de la información online: el caso de las top 100 universidades del mundo”, Cuadernos AECA, 31G, 1-25. http://www.aeca1.org/pub/on_line/comunicaciones_xvicongresoaeca/cd/31g.pdf.Hassan, A., Adhikariparajuli, M., Fletcher, M., & Elamer, A. (2019). “Integrated repor¬ting in UK higher education institutions”, Sustainability Accounting Management and Policy Journal, 10(5), 844-876. https://doi.org/10.1108/SAMPJ-03-2018-0093.Kateb, I. (2015). “The Determinants of Intellectual Capital Disclosure: Evidence from French stock exchange”, International Journal of Accounting and Financial Reporting, 4, 628. http://dx.doi.org/10.5296/.Larrán, M., Andrades, F., & Herrera, J. (2019). “An analysis of university sustainability reports from the gri database: an examination of influential variables”, Journal of Environmental Planning and Management, 62(6), 1019-1044. https://doi.org/10.1 080/09640568.2018.1457952.Lavín, J. (2020). “El capital estructural y su relación con el desempeño en educación superior”, Revista Iberoamericana para la Investigación y el Desarrollo Educativo, ride, 10(20), 1-23. https://doi.org/10.23913/ride.v10i20.662.Leitner, K., Elena, S., Fazlagić, J., Kalemis, K., Martinaitis, Ž., Secundo, G., . . . Zaksa, K. (2014). “A Strategic Approach for Intellectual Capital Management in European Universities. Guidelines for Implementation”, Executive Agency for Higher Education and Research Funding of Romania (uefiscdi) and European Social Funds: Bucarest. http://aer.forhe.ro/sites/default/files/blueprint_ic_management_in_universities.pdf.Lombardi, R., & Dumay, J. (2017). “Guest editorial”, Journal of Intellectual Capital, 18(1), 2-8. https://doi.org/10.1108/jic-10-2016-0106.Manes, F., Nicolò, G., & Tartaglia, P. (2018). “New trends in intellectual capital reporting: Exploring online intellectual capital disclosure in Italian universities”, Journal of Intellectual Capital. 19(4), 814-835. https://doi.org/10.1108/jic-09-2017-0119.Ministerio de Educación Nacional (2017a). “Anuario Estadístico de la Educación Superior Colombiana”, Bogotá. https://snies.mineducacion.gov.co/1778/articles-391288_re¬curso_1.pdf.Ministerio de Educación Nacional (2017b). “Sistema Nacional de Información de la Edu¬cación Superior, snies”, Perfil de Instituciones de Educación Superior 2016. https:// www.mineducacion.gov.co/sistemasinfo/Informes/342228:Perfil-de-Instituciones-de-Educacion-Superior.Ndou, V., Secundo, G., Dumay, J., & Gjevori, E. (2018). “Understanding intellectual capital disclosure in online media Big Data: An exploratory case study in a uni¬versity”, Meditari Accountancy Research, 26(3), 499-530. https://doi.org/10.1108/ MEDAR-03-2018-0302.Passaro, R., Quinto, I., & Thomas, A. (2018). “The impact of higher education on en¬trepreneurial intention and human capital”, Journal of Intellectual Capital, 19(1), 135-156. https://doi.org/10.1108/jic-04-2017-0056.Pedro, E., Leitão, J., & Alves, H. (2020). “Stakeholders’ perceptions of sustainable development of higher education institutions: an intellectual capital approach”, International Journal of Sustainability in Higher Education, 21 (5), 911-942. https:// doi.org/10.1108/IJSHE-01-2020-0030.Ramírez, Y., & Gordillo, S. (2014). “Recognition and measurement of intellectual capital in Spanish universities”, Journal of Intellectual Capital, 15(1), 173-188. https://doi. org/10.1108/jic-05-2013-0058.Ramírez, Y., & Manzaneque, M. (2015). “The relevance of intellectual capital disclosure: empirical evidence from Spanish universities”, Knowledge Management Research & Practice, 13(1), 31-44. https://doi.org/10.1057/kmrp.2013.27.Ramírez, Y., Merino, E., & Manzaneque, M. (2019). “Examining the intellectual capital web reporting by Spanish universities”, Online Information Review, 43(5), 775-798. https://doi.org/10.1108/OIR-02-2018-0048.Ramírez, Y., Santos, J., & Tejada, Á. (2011). “Beneficios y costes de la divulgación de información sobre capital intelectual: evidencia empírica en las universidades pú¬blicas españolas”, Estudios de Economía Aplicada, 29(3), 1-27.Salinas, J., Abreu, R., & Tamayo, J. (2020). “Intellectual capital and knowledge genera¬tion: an empirical study from Colombian public universities”, Journal of Intellectual Capital, 21(6), 1053-1084. https://doi.org/10.1108/jic-09-2019-0223.Sánchez, P., & Elena, S. (2006). “Intellectual capital in universities: Improving trans¬parency and internal management”, Journal of Intellectual Capital, 7(4), 529-548. https://doi.org/10.1108/14691930610709158.Sangiorgi, D., & Siboni, B. (2017). “The disclosure of intellectual capital in Italian universities What has been done and what should be done”, Journal of Intellectual Capital, 18(2), 354-372. https://doi.org/10.1108/jic-09-2016-0088.Saraite, L., Gálvez, M., & Haro de Rosario, A. (2018). “Exploring determining factors of web transparency in the world’s top universities”, Revista de Contabilidad, 21(1), 63-72. https://doi.org/10.1016/j.rcsar.2017.07.004.Saraite, L., Alonso, J., Galan, F., & Caba, C. (2020). “Non-Financial Information versus Financial as a Key to the Stakeholder Engagement: A Higher Education Perspec¬tive”, Sustainability, 12(1). https://doi.org/10.3390/su12010331.Secundo, G., Perez, S., Martinaitis, Z., & Leitner, K. (2017). “An Intellectual Capital fra¬mework to measure universities’ third mission activities”, Technological Forecasting and Social Change, 123, 229-239. https://doi.org/10.1016/j.techfore.2016.12.013.Shahzad, U., Fareed, Z., Zulfiqar, B., Shahzad, F., Hafiz, S., & Latif, S. (2014). “The Impact of Intellectual Capital on the Performance of Universities”, European Jour¬nal of Contemporary Education, 10(4), 273-280. DOI: 10.13187/ejced.2014.10.273.Shahzad, F., Hussain, M., Rehman, I. U., Latif, F. and Sergi, B. S. (2020). “What drives the impact of women directors on firm performance? Evidence from intellectual capital efficiency of US listed firms”, Journal of Intellectual Capital, 21(4), 513-530. https://doi.org/10.1108/jic-09-2019-0222.Tejedo, F., Rodrigues, L., & Craig, R. (2017). “Women directors and disclosure of in¬tellectual capital information”, European Research on Management and Business Economics, 23(3), 123-131. https://doi.org/10.1016/j.iedeen.2017.06.003.Ulum, I. & Wijayanti, P. (2019). “Intellectual Capital Disclosure of Muhammadiyah Universities: Evidence from 4icu 2018”, Journal of Accounting and Investment, 20(1), 145-155. https://doi.org/10.18196/jai.2001113.Veltri, S. & Puntillo, P. (2020). “On intellectual capital management as an evaluation criterion for university managers: a case study”, Journal of Management and Gover¬nance, 24, 135–167. https://doi.org/10.1007/s10997-019-09461-5.Vidal, C. (2017). “Modelo de capital intelectual para la investigación en las universidades públicas de la Costa Caribe colombiana. Actualidades Investigativas en Educación, 17(1), 400-427. https://doi.org/10.15517/aie.v17i1.27332.Diego Fernando Católico Segura - 2023info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.http://creativecommons.org/licenses/by-nc-sa/4.0https://revistas.uexternado.edu.co/index.php/contad/article/view/9059Intellectual capital disclosure,websites,universitiesdivulgación capital intelectual,sitios web,universidadesLa práctica de la divulgación del capital intelectual on-line y sus determinantes en universidades colombianasThe practice of online intellectual capital disclosure and its determinants in Colombian universitiesArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2617https://bdigital.uexternado.edu.co/bitstreams/2b2e561b-f4cd-428a-b875-53ddd5fcb3a0/downloade522f7e35396dfae51d89daf2acca6c3MD51001/15228oai:bdigital.uexternado.edu.co:001/152282024-06-07 01:02:40.56http://creativecommons.org/licenses/by-nc-sa/4.0Diego Fernando Católico Segura - 2023https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org