대학의 지적자본 측정을 위한 지표분석 연구

초록

The main objective of the university is knowledge production and diffusion, and major input and output are relevant to intellectual capital. However, managing intangibles has been more actively carried out in business area than higher education. Through the literature review of intellectual capital in business area and research institute, this study classifies the university intellectual capital and presents the available indicators based on the university information disclosure as well as the university self-evaluation. The university intellectual capital can be divided into human capital, structural capital, and relational capital. The human capital indicator presents the employee competency, strengthen employee capabilities, and employee satisfaction. The structural capital shows the R&D, competence level, R&D budget, organization culture, managing organization, and library. The relational capital shows the industry-university cooperation, technology transfer, foreign exchange program, relevant organization, social contribution, promotion, image improvement, and external satisfaction. Separating and organizing available indicators in university provide the outline for the basic definition and classification of intellectual capital in domestic universities, and eventually contribute to increase the value and effectively managing intellectual capital in universities.

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