Comparative Study on the Disclosure of Intangible and Intellectual Capital in Higher Education Institutions in Brazil and Austria

Abstract

This research analyzed the assessment frameworks of Higher Education Institutions (HEI) used in Brazil and Austria in order to explore and show similarities and differences between the two models — facing the value creation concepts related to intellectual capital and intangible assets —, as well as to contribute to the advancement of studies on the subject and reflections on value creation for the HEI stakeholders. The study was developed in the form of comparative research in which the documentary analysis of the artifacts of institutional and course assessment used in both countries was undertaken. The main points in common identified were as follows: mandatory by law; the encouragement of scientific, cultural, artistic, and technological production; the analysis of the professors’ professional experience and in HEI teaching; and social responsibility actions. Some of the main differences were the assessment of the professors' qualifications, the encouragement of courses and research in other countries, and the level of specificity in the indicators related to the actions of social inclusion and diversity. Findings and comparisons indicated that the Austrian HEIs more strongly portray items of Human Capital and Relational Capital, while in Brazil the focus of HEIs is on Structural Capital items with the disclosure of their resources and management practices.