Disclosure of information on intellectual capital at public universities

Divulgación de información sobre capital intelectual en las universidades públicas

The current economic transition highlights to the intangibles as relevant resources; where knowledge is a key factor of production that weights the intellectual capital as critical strategic component in the Universities, where it is essential due to its role in the production, maintenance and dissemination of knowledge. This makes it valuable for yours stakeholders that require its disclosure. This article is an effort to present the state of the art regarding the disclosure of intellectual capital by the public universities in order to improve the understanding of the achievements and current challenges in this field of knowledge.