Nothing could seem more at odds than to think of a connection between a prestigious university institution, what was once critically labelled as an ivory tower and a car body shop. What could have in common an institution of high culture, and, those places, which, according to the collective imagination are associated with rust, burnt […]
This paper sheds light on the disclosure of knowledge transfer (KT) and how disclosure impacts and is impacted by the stakeholders of a public university and its anchored legitimacy. This is a qualitative case study that focuses on an Italian university. A mixed-method approach is adopted, triangulated from different sources. The methodologies used are drawn […]
In Italy, recent normative changes towards accrual accounting have asked universities to measure and disclose their cultural heritage assets. The switch from “pure” financial accounting requirements cash-based, to a more mature accrual accounting system (Agasisti, Catalano, & Erbacci, 2017), posed the challenge of the intellectual capital accounting and measurement (Guthrie, Ricceri, & Dumay, 2012). The […]