| المستخلص: |
Purpose - This frame aims to develop a framework for measuring intellectual capital disclosure in higher education institutions after Covid19. In addition, this paper uses the proposed framework to measure the level of intellectual capital disclosure in a wide range of faculties of higher education institutions. Design/Methodology/Approach - This paper reviews prior frameworks for measuring intellectual capital disclosure developed in public sectors (universities) to develop the proposed framework, which includes dimensions of online learning to account for the effects of the Covid19 pandemic on learning pedagogy. In addition, content analysis of official websites is used to assess the level of intellectual capital disclosure for higher education institutions (10 faculties of social sciences and 10 faculties of applied sciences). Findings - The empirical results demonstrate that: i) the prior frameworks which are introduced to measure intellectual capital disclosure lack to cover the new aspects of online learning in higher education. ii) The disclosure level of human capital and relational capital is comparatively high; this provides insight into the importance of human capabilities, relationships, and cooperation for higher education institutions. iii) The structural capital disclosure level fails, which reflects the limitation of infrastructure and facilities for these institutions. Research limitations/implications - The research is based solely on public universities' triple role (education, research, and administration) and does not take into account private universities' other roles of generating or maximizing profit. Future research will be useful to conduct comparative studies of intellectual capital disclosure at public versus private universities. Practical implications - The proposed framework provides an important opportunity to advance the understanding of how learning pedagogy in the aftermath of the COVID-19 pandemic, and how this would be reflected in higher education`s intellectual capital disclosure. The proposed framework can strengthen and motivate stakeholders to pay more attention to the importance of intellectual capital disclosure within higher education situations. Originality/Value-This paper extends the scope of the literature on intellectual capital disclosure in higher education by developing a comprehensive framework for measuring intellectual capital disclosure in higher education following COVID-19. The proposed framework also incorporates the dimension of online learning.
|
