The purpose of this paper is to investigate the extent and quality of online intellectual capital (IC) disclosure released via websites and social media in relation to university stakeholders’ information needs in Spanish public universities. In addition, this paper examines whether there are differences in the online IC disclosure according to the type of university.,The study applies content analysis and a survey. The content analysis was used to analyse the websites and social media (Twitter, Facebook, LinkedIn and Instagram) of all Spanish public universities in the year 2019, whereas the survey was submitted to all members of the Social Councils of Spanish public universities.,The findings indicate that university stakeholders attach great importance to online disclosure of specific information about IC. However, the findings emphasise that Spanish universities’ website and social media content are still in their infancy. Specifically, this study found that the quality of disclosed information on IC in public universities’ websites is of low level, particularly with regard to the disclosure of relational capital. The study found that the information provided by Spanish public universities via social media mainly concerns the structural and relational capital. Likewise, the results of this paper evidence that the larger and more internationally focused universities reveal more online information on IC.,The results of the research may be beneficial for managers of higher education institutions as a basis for developing adequate strategies addressing IC disclosure through the websites. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher-quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organisations such as firms, local government and society as a whole.,This study explores two innovative tools to provide IC disclosure in the higher education institutions context, namely, websites and social media, whereas previous studies focused on traditional tools as annual report. Likewise, this study considers the quality of this information.

中文翻译：

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在线大学中西班牙大学的数字透明度和公共问责制

本文的目的是调查与西班牙公立大学中大学利益相关者的信息需求有关的，通过网站和社交媒体发布的在线智力资本（IC）披露的范围和质量。此外，本文还根据大学的类型来研究在线IC披露是否存在差异。本研究应用了内容分析和调查。内容分析用于分析2019年西班牙所有公立大学的网站和社交媒体（Twitter，Facebook，LinkedIn和Instagram），而调查则提交给西班牙公立大学社会理事会的所有成员。调查结果表明，大学利益相关者非常重视在线公开有关IC的特定信息。然而，调查结果强调，西班牙大学的网站和社交媒体内容仍处于起步阶段。具体而言，这项研究发现，公立大学网站上IC公开信息的质量较低，特别是在关系资本公开方面。研究发现，西班牙公立大学通过社交媒体提供的信息主要涉及结构和关系资本。同样，本文的结果表明，规模更大，国际关注度更高的大学揭示了更多有关IC的在线信息。研究结果可能对高等教育机构的管理者有利，可作为制定适当策略以解决IC公开问题的基础。网站。为了满足大学利益相关者的信息需求，可以建议西班牙大学集中精力报告有关财务关系，学生满意度，质量标准，与工作有关的知识/诀窍以及大学与其他组织（例如公司，地方政府和整个社会）之间的合作的高质量信息。，本研究探索了两种创新的工具来在高等教育机构中提供IC公开信息，即网站和社交媒体，而先前的研究则以传统工具作为年度报告为重点。同样，本研究考虑了此信息的质量。这项研究探索了两种创新的工具来在高等教育机构中提供IC公开信息，即网站和社交媒体，而先前的研究则以传统工具为年度报告。同样，本研究考虑了此信息的质量。这项研究探索了两种创新的工具来在高等教育机构中提供IC公开信息，即网站和社交媒体，而先前的研究则以传统工具为年度报告。同样，本研究考虑了此信息的质量。