Intellectual Capital Management and Reporting in Jordanian Universities

Abstract

The purpose of this paper is to provide assistance and put initial step to Jordanian universities in the process of developing their ability to identify, measure, manage, value, and report their intangible assets. By taking a review of the most important intellectual capital management initiatives at European universities; this paper, tries to propose a model for an Intellectual Capital Report for Jordanian universities. It has been a valuable attempt to create a framework in order to make Jordanian universities aware of the importance of managing intellectual capital. Since the intellectual assets are specific to each university; there is no homogenous model. Rather, every university, according to its own strategic consideration should make the effort of selecting the best instruments for the measurement and management of its intangible assets.

Keywords: Intellectual Capital, Knowledge Management, Reporting Intellectual Capital, Measuring Intellectual Capital