Methodological Accounting Tools for the Evaluation of Intangibles Management in Research Institutions: Some Empirical Remarks

Abstract

Knowledge is primarily considered as powerful value producer. The dynamic relationship of university and society starts with the economic exploitation of research results, with the intention, on the one hand, to safeguard the equilibrium of financial resources to support academic activity on the other hand with the intention to sustain society and more specifically stakeholders' interests. University and precisely its departmental structure are increasingly involved in the implementation and improvement of strategies focusing on technological transfer and on the activity of managing internal intangible resources. This study, after considering the logic that inspires or should inspire models for the evaluation of knowledge creation and accountability through the intangible assets of academic departments and research centres, illustrates empirically the situation concerning the diffusion of immaterial resource management tools in a relevant research area in Italy.