Page 119 - Rižnar, Igor, and Klemen Kavčič (ed.). 2017. Connecting Higher Education Institutions with Small and Medium-Sized Enterprises. Koper: University of Primorska Press
P. 119
7 Intellectual Capital Report of the University
Franko Milost
University of Primorska
franko.milost@fm-kp.si
Klara Dodič Pegan
University of Primorska
klara.pegan@upr.si
Tatjana Horvat
University of Primorska
tatjana.horvat@fm-kp.si
Intellectual capital can be defined as intangible assets that enable
the growth and development of an organisation. Our research
aimed to provide an in-depth insight into the state of intellectual
capital at the University of Primorska. To this end, the compo-
nents of intellectual capital and the indicators of the disclosure
of the components were defined; moreover, an intellectual cap-
ital report model was designed. The research was designed as a
case study and its results showed that all three basic components
of intellectual capital – human capital, structural capital and re-
lational capital – are present at the University of Primorska (up).
The fundamental documents of the university contained indica-
tors for the disclosure of all the mentioned components. Based
on the study’s findings, a model proposal for disclosing intellec-
tual capital at the University of Primorska was designed.
Ključne besede: intellectual capital, reporting, indicators, models,
the University of Primorska
Introductory Definitions
In modern society, the assets managed by organisations – by which they
create their competitive advantage and their market value – are becom-
ing increasingly intangible. What is more, the objectification of the in-
tangible is a special challenge for the companies’ management in mod-
ern economies. What is tangible is measurable and what we can mea-
sure we can also manage. In the period between the mid 60’s and the
mid 80’s of the previous century, a new term for intangible assets was
coined – intellectual capital (ic). During the last thirty years, numerous
non-monetary models have been developed to measure and disclose ic.
117
Franko Milost
University of Primorska
franko.milost@fm-kp.si
Klara Dodič Pegan
University of Primorska
klara.pegan@upr.si
Tatjana Horvat
University of Primorska
tatjana.horvat@fm-kp.si
Intellectual capital can be defined as intangible assets that enable
the growth and development of an organisation. Our research
aimed to provide an in-depth insight into the state of intellectual
capital at the University of Primorska. To this end, the compo-
nents of intellectual capital and the indicators of the disclosure
of the components were defined; moreover, an intellectual cap-
ital report model was designed. The research was designed as a
case study and its results showed that all three basic components
of intellectual capital – human capital, structural capital and re-
lational capital – are present at the University of Primorska (up).
The fundamental documents of the university contained indica-
tors for the disclosure of all the mentioned components. Based
on the study’s findings, a model proposal for disclosing intellec-
tual capital at the University of Primorska was designed.
Ključne besede: intellectual capital, reporting, indicators, models,
the University of Primorska
Introductory Definitions
In modern society, the assets managed by organisations – by which they
create their competitive advantage and their market value – are becom-
ing increasingly intangible. What is more, the objectification of the in-
tangible is a special challenge for the companies’ management in mod-
ern economies. What is tangible is measurable and what we can mea-
sure we can also manage. In the period between the mid 60’s and the
mid 80’s of the previous century, a new term for intangible assets was
coined – intellectual capital (ic). During the last thirty years, numerous
non-monetary models have been developed to measure and disclose ic.
117
