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Purpose - This paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system. Design/methodology/approach - An empirical study was conducted to discover the extent to which the different users of university accounting information are now demanding information concerning intellectual capital in order to make the right decisions. To this end a questionnaire was designed and sent to all the members of the Social Councils of Spain's public universities. Findings - The findings show the opinion of university accounting information users regarding the need for universities to publish information on their intellectual capital in order to make the current model of university accounting information more relevant. Practical implications - The results of this research show the intangible elements about which universities should provide information in order to satisfy their users' new information demands. Originality/value - No previous research in this area has been conducted for Spanish universities. This paper brings new expertise regarding the traditional information supplied by universities, which needs to be extended to include information on intellectual capital. Giving users access to a type of information that is relevant for good decision-making constitutes a healthy exercise in transparency for universities. [ABSTRACT FROM AUTHOR]

In the current context of the so-called "Knowledge-based Economy" higher education institutions should give preferential attention to the new demands of stake holders information. The aim of this paper is to demonstrate the appropriateness of the universities incorporate information on intellectual capital in its current accounting information system. So, an empirical study has been designed to show the extent to which different accounting information users are demanding information on university intellectual capital for adequate decision making. To achieve this goal we designed a questionnaire that was sent to all members of the Social Councils in Spanish public universities. The results obtainedfrom this research show a list of the intangible elements on which universities should provide information in order to satisfy the changing information needs of its users. [ABSTRACT FROM AUTHOR]