Purpose – This paper aims to discuss the role of intangible assets in higher education and research institutions and to present a measurement framework, along with an illustrative application. Design/methodology/approach – A review of existing theories and practical experiences is undertaken...

Covers -- Editorial advisory board -- Guest editorial -- Identifying future directions for IC research in education: a literature review -- Ten years of using knowledge balance sheets in Austrian public universities -- Human capital loss in an academic performance measurement system --...