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THE USE OF DIGITAL EVENT MARKETING TOOLS IN INTELLECTUAL CAPITAL DISCLOSURE OF UNIVERSITIESстатья
- Авторы: Gerasimenko Valentina, Griaznova Ekaterina, Ulyanova Maria
- Сборник: ICERI2024 Proceedings of 17th Annual International Conference of Education, Research and Innovation
- Год издания: 2024
- Место издания: IATED Valencia, Spain
- Первая страница: 3458
- Последняя страница: 3465
- DOI: 10.21125/iceri.2024.0889
- Аннотация: The intellectual capital (IC) forms an intangible part of the capital, which could be hardly assessed through accounting, resulting in higher values of market capitalization compared to booking value of commercial companies. While business organizations can financially assess the effect from having strong IC, for universities, which are mainly non-for-profit organizations, this becomes problematic. Most of recent research of IC for universities focus either on methodological issues of which components should be included into IC of universities, or on assessing the level of IC disclosure. Majority of the researches done in this area agree that the IC disclosure has a crucial role from the agency theory point of view – providing valuable information for stakeholders on how universities are using public and private resources. Usually, scholars evaluate the level of IC disclosure based on information published in universities’ annual reports and/or websites. At the same time, none of the research had assessed the marketing role of IC disclosure. Few research connected IC disclosure with digital communication, however not for higher education sphere.
- Добавил в систему: Ульянова Мария Евгеньевна