The paper reviews the initiatives concerning the measurement, management and disclosure of intellectual capital (IC) in public universities. Those organizations also are facing the challenge of manage intangibles in their value creation process. Several researches have been developed linking...

Three components govern the impact of intangible management on the growth of SMEs: human, structural and relational capitals. The relationship with the institutional system of innovation (ISI) is novel. The results highlight that the ISI does not satisfy the needs of SMEs fully