Information needs on intellectual capital in Spanish Public Universities

In the current context of the so-called Knowledge-based Economy higher education institutions should give preferential attention to the new demands of stakeholders 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 obtained from 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.