Ricerc@Sapienza

Schools, and especially universities, are currently undergoing major challenges as their
role in society constantly changes. From a teaching perspective, the internet and online
technologies have seen the introduction of massive online offered courses (MOOCS) and the
opportunity for students to choose between online, distance, and mixed-modes of education.
These changes are disrupting the foundations of traditional schools that must now compete
with public and private online offerings that challenge face-to-face classroom teaching.

In modern information economies, economic success increasingly depends on the ability to apply knowledge and to transform it into firm value. While intellectual capital plays a critical role in firm success, it is an intangible asset that is difficult to measure and that is unrecorded by the firm. Difficulties in measuring intellectual capital, as well as the dynamic nature of the firms that rely on it, may lead to greater stock market volatility/risk.

Traditionally, intellectual capital (IC) is seen as consisting of three components: human, structural and relational capital. Nevertheless, an

The purpose of this paper is to present the results of an empirical study and the critical success factors for implementing Intellectual Capital (IC) reporting. Selecting an IC model to be implemented in a specific context at a particular time depends on several contingent factors. In light of this, we propose the following “why-what-how-when” agenda, which will be applied in the case study:
1. Why implement IC reporting in a specific context?
2. What IC approach/tool is suitable to satisfy users’ informational needs?
3. How is the quality of information?

The objective of this special issue is to explore corporate disclosure of intellectual capital (IC) in light of emerging changes in technology and communication. Arguably, the annual report has long outlived itself as the best source of corporate disclosure because it contains backwards looking information and is only a one-way means of presenting information rather than engaging with information users.