Managing Intellectual Capital in Hungarian Universities - The Case of Corvinus University of Budapest

The quality of higher education is a key element of international competitiveness. The changes of higher education on the market draw the attention of Hungarian higher education institution to acknowledging the increasing role of knowledge resources. Responding to the recent changes, several European universities have began to measure systematically their intellectual capital, but well-developed models - except the Austrian case - are still not available. Aiming to identify the main characteristics of measuring and reporting the intellectual capital we carried out a research in Corvinus University of Budapest (CUB) based on the method of document analysis and executive interviews. Our paper sets three research aims: 1) First, by examining and systematizing the practice of external and internal reporting system at CUB, we give an overview of the content and method of intellectual capital management of a higher education institution. 2) Second, we identify the existing information on the different element of intellectual capital found in the reporting. 3) Third, we examine the existence of such any integrated management and reporting method like the Wissensbilanz-model used by the Austrian universities