Abstract
This chapter aims to present a model of intellectual capital indicators for universities and to analyse them in the management reports of Brazilian public universities. The methodology follows a qualitative model developed as a content analysis. It uses categories and indicators, as well as the 2013 management reports from 19 universities in the Southeast area of Brazil in order to verify the disclosure of the proposed model in them. The result of the preliminary analysis in three universities showed the need to carry out an adaptation of the model, which applies to the Brazilian reality before its application to the 19 universities. The result of the full sampling showed the existence of categories and indicators of the proposed model. This contributes to a reflection on accountability and performance of these organizations, as well as to the knowledge about intellectual capital disclosure and confirming the importance of this information for universities. The intellectual capital in higher education institutions can be one of the key elements in promoting sustainability in universities. This study has some limitations, such as the search for intellectual capital indicators in a single document type. It is admitted that the universities can disclose the indicators of the model in other documents.
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Silva, T.M., Ferreira, A. (2019). Intellectual Capital Sustainability in Brazilian Public Higher Education. In: Matos, F., Vairinhos, V., Selig, P.M., Edvinsson, L. (eds) Intellectual Capital Management as a Driver of Sustainability. Springer, Cham. https://doi.org/10.1007/978-3-319-79051-0_10
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