Professional Documents
Culture Documents
https://doi.org/10.1007/s10997-019-09461-5
Abstract
The purpose of this paper is to investigate whether universities performance manage-
ment systems (PMS), consider intellectual capital (IC) management as a criterion for
evaluating their managers. The issue has been addressed investigating the case study
of the University of Calabria. The evaluation systems for managers of the University
of Calabria were analyzed with a longitudinal approach, investigating two different
systems (2012–2014 and 2015–2017). Two qualitative tools were employed: docu-
ment analysis and semi-structured interviews. From a formal analysis of the evalua-
tion systems for managers of the University of Calabria, it emerges that the reference
to IC and its subcomponents is easier to identify within the individual performance
component, which reduces its weight switching from the 2012–2014 to 2015–2017
evaluation system. From the analysis of semi-structured interviews, it emerges that
the University of Calabria is far from considering IC substantially as a key crite-
rion to evaluate its managers. Focusing on IC will require the development of an IC
specific project addressed to make sense of this new object and of the consequent
new managerial practices to give sense to IC measurements and diffuse them within
the organization. The originality of the paper lies in the novelty of its aim, linking
together the evaluation of universities managers, too often clouded by respect for the
academicians in managerial roles, and the role of IC management as an evaluation
criteria to assess their performance. The paper offers both theoretical contributions
to different streams of the literature, namely the IC and PMS and public sector lit-
erature and practical contributions, filling the void between the evaluation systems
of university managers as provided by theory and the application of these models in
practice, a gap especially significant for public organizations.
* Stefania Veltri
stefania.veltri@unical.it
Extended author information available on the last page of the article
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Vol.:(0123456789)
136 S. Veltri, P. Puntillo
1 Introductory remarks
The paper aims to investigate the performance management systems (PMSs) of uni-
versities, specifically the formal evaluation systems of university managers, from
an intellectual capital (IC) point of view. In other words, starting from the consid-
eration that IC is a key strategic resource, at the basis of the competitive advantage
of organizations for every kind of organization, and also for universities, the paper
questions whether the formal evaluation systems of universities include as evalua-
tion criterion for the managers their capability to manage IC.1
Universities are an interesting area of investigation, both from an IC and a per-
formance management point of view. Focussing on IC, universities are considered
critical players in the knowledge-based society (Secundo et al. 2015). For this rea-
son, since the beginning of the IC movement, universities have long been a fruitful
research topic, up to becoming the most researched public institutions (Dumay et al.
2015). The research approach followed in the paper is based on what has been called
“the third stage” of IC research (Dumay and Garanina 2013), focused on a critical
examination of IC in practice (Alvesson and Deetz 2000; Dumay 2009a, b). Moreo-
ver, the paper answers a call addressed to public sector IC researchers to continue
the third stage IC research tradition to ensure that public sector IC research is timely,
relevant, impactful and able to contribute to future practice research.
In the context of performance management, the market-like reforms introduced in
many countries inspired by the principles of new public management—NPM (Hood
1995), have increased the pressure on internal control mechanisms (Cantù and Car-
bone 2007; Nuti et al. 2013). This is particularly important in universities, which
have undergone a period of reforms that profoundly changed the environment in
which they operate, characterized by the decrease in public funding and the pressing
requests of university stakeholders for a justification in their use (Ramirez Corcoles
et al. 2011).
The design of PMSs of universities has been historically more oriented to cap-
ture the results coming from “front-office‟ units (professionals) and related to the
final products of education and research addressed to external clients (Cosenz 2014),
leaving aside the contributions of “back-office” units (administrative workers). How-
ever, the importance of professional management within universities is increasing
worldwide, for two kinds of reason. Firstly, some complementary services for which
administrative workers are accountable, such as infrastructures, libraries, student
support services, and so on, become a fundamental part of perceived quality of ser-
vices provided by universities. Secondly, budget cuts, increasing competition, stake-
holder pressure, and new modes of funding make the managerial ability of the uni-
versity managers a key factor for competitive advantage.
The research has been carried out within the Italian university system, which was
chosen because of the substantial reform process that it has undergone. This reform
1
In the article the terms university sector and Higher Education (HE) sector will be used as synony-
mous, although we are aware that the notion of the higher education sector is wider than that of the uni-
versity sector. In the article, we refer to public universities.
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On intellectual capital management as an evaluation criterion… 137
2
IC and knowledge are strictly related concepts, as knowledge is the main constituent of IC, which
could be defined as a dynamic system of intangible, knowledge-based resources and activities capable of
creating value for the stakeholders (European Commission 2006).
13
138 S. Veltri, P. Puntillo
2 Literature reviews
The section is devoted to illustrating the theoretical bases of our work, which is the
rationale for proposing IC management in public universities, and the role played by
PMSs within universities, and to analysing the extant empirical studies investigating
the PMSs of universities with an IC approach, so positioning our study within the
empirical literature.
Knowledge-related resources and activities, which are important for every kind of
organization in the knowledge economy, are also important for the public and non-
profit (NP) sector. The progressive extension of IC concepts and tools to public and
NP organizations is mainly due to the higher weight of intangibles in these sectors
(Kong 2010; Guthrie and Dumay 2015; Secundo et al. 2016; Bronzetti et al. 2011;
Bronzetti and Veltri 2007; Veltri and Bronzetti 2015). These concepts assume a
special significance in the HE sector. There is a growing interest in applying an IC
based approach for managing universities, as universities have knowledge as their
core business: they generate knowledge (research) and transmit knowledge (teach-
ing), they employ knowledge workers, they are committed to improving innovation
capacities and the ability to work with different partners, central to competitiveness
and growth (Sánchez et al. 2009). Intangible resources, based on knowledge, are key
factors in universities (Ramirez and Gordillo 2014).
Moreover, national and supranational organizations recognize the central role
of universities in the present day knowledge-based society (European Commission
2006, 2010, 2011). Since 2006, Europe has recognized Universities as critical insti-
tutional actors for the fulfilment of the Lisbon Agenda related to the creation of a
Europe of Knowledge (OEU 2006), encouraging them to report IC (European Com-
mission 2006). More recently, the ‘Europe 2020’ strategy has recognized explicitly
the central role of universities in helping Europe to become a smarter, greener and
more inclusive economy (European Commission 2010) and, in 2011, the European
Commission recommended universities implement new management tools and gov-
ernance modes (European Commission 2011).
From a managerial perspective, which is the perspective of our research, univer-
sities are required to demonstrate their efficiency and effectiveness by successfully
using their existing resources and, above all, generating and managing effectively
the new resources, which have knowledge as their basic constituent, through the use
of performance measurement and management models which integrate old and new
resources (Mettänen 2005).
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On intellectual capital management as an evaluation criterion… 139
As regards the empirical studies focused on the role of IC within the PMS of uni-
versities, we can quote the studies of Minelli et al. (2008), Esposito et al. (2013),
Secundo and Elia (2014), Michalak et al. (2017), Secundo et al. (2018a), Cricelli
et al. (2018) and Martin-Sardesai and Guthrie (2018). Minelli et al. (2008) compare
the structure and impact of control systems implemented in Italian public universi-
ties, showing that the evaluation experience has brought an increase in knowledge
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140 S. Veltri, P. Puntillo
3 Methodology
The methodology section has been organized through sub-sections illustrating the
case study method, the research context, the case study presentation, data analysis
and data collection.
3
“Another intriguing question that deserves attention (i.e. for the future of IC research education) is (to
study) the impact of evaluation systems” (Bisogno et al. 2018, p. 25).
13
On intellectual capital management as an evaluation criterion… 141
4
Originally, Petty and Guthrie (2000) outlined two stages associated with developing IC as a research
field. In the first stage (from the late 1980s to the early 1990s), efforts focused on raising awareness of
IC and understanding its potential for creating and managing a sustainable competitive advantage. The
second stage of IC research (from the late 1990s to the early 2000s) dealt mainly with the process of
measuring and managing IC from a top-down perspective (Guthrie et al. 2012).
5
The fourth stage IC research adds a new IC dimension to the previous ones, namely that of social capi-
tal and it is focused on the interdependencies and knowledge flows between different stakeholders and on
the impact of IC management within the region/ecosystem where the organization is located (Dumay and
Garanina 2013). The fifth stage IC research should develop with no boundaries and researchers should
investigate whether managing IC is a worthwhile endeavour at all and be aware that IC can create value
by interacting with other kind of capitals (Dumay et al. 2017; Secundo et al. 2018b). Declined in the HE
sector, it means that universities should be viewed as stakeholders within a larger system and researchers
could investigate how universities could solve, through IC, societal problems (Bisogno et al. 2018).
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142 S. Veltri, P. Puntillo
that the development of a research field needs to have all stages of research in play
for the construction of new knowledge and insights gained in the other stages, since
all the IC research stages are interconnected rather than sequential.
The third stage IC research, like ours, is focused on a critical examination of IC
in practice (Alvesson and Deetz 2000);6 it is a research that can be classified as bot-
tom-up research, as opposed to the top-down research of the second stage, and as
performative research as opposed to the ostensive research (Mouritsen 2006).7
In detail, the type of case study applied in the paper is an explorative case study
(Scapens 2004), as it intends to explore some “how” questions. Explorative case
studies are carried out to acquire useful indications in an area not (or partially
not) explored and their findings constitute just preliminary interpretations of a
phenomenon.
The theoretical paradigm underlying our research is the interpretive model. In
the light of interpretivism, sociological phenomena cannot simply be observed but
must also be interpreted by the researcher. This means that there is not one absolute
reality, but rather, different possibilities are generated by the perspective adopted to
interpret the facts (Ryan et al. 2002).
3.2 Research context
6
In the Alvesson and Deetz (2000) framework, the term critical is used not to find fault with current
thinking about IC, instead critical is about presenting comments and opinions from a detailed analysis
of IC in action (Dumay 2009a, b). In detail, there are three critical tasks, that is (1) trying to understand
the impact of IC practices on both people and the organizations they belong to (insight); (2) research
the theory and practice of IC at organisational level (critique); (3) managers need to learn new skills to
better understand the evolving insights and critiques of IC (transformative redefinition). In a critical per-
spective, the question is no more “what is IC”, instead it is “How is IC, how IC works and is utilised in
organizations” (Dumay 2009a).
7
Mouritsen (2006) recognized two basic research streams: IC-ostensive vs IC-performative and, conse-
quently, two related but different roles of measurement. According to the IC-ostensive research stream,
IC has a set of fundamental properties that exist prior to any interactions carried out by organizational
actors. The IC-performative research stream instead recognizes that IC is part of a configuration of
knowledge management and, consequently, it is firm and context specific and it is dynamic by nature.
8
In the 2015–2016 academic year, the Italian university system comprised 96 universities, classified
into 66 state and 30 non-state universities. State universities are public entities funded by the national
government for about 90 per cent of their total needs; on the contrary, non-state universities are funded
by the national government for about 10 per cent of their total needs (Sangiorgi and Siboni 2017). Both
state and non-state universities are endowed with legal status and have scientific, teaching, organiza-
tional, and financial autonomy (Agasisti 2009).
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On intellectual capital management as an evaluation criterion… 143
9
In brief, all the news introduced by the 74 decree aimed to strengthen the role of nuclei di valutazione
in the universities’ performance management cycle, while the ANVUR guidelines stressed the need to
integrate the performance cycle with the financial programming cycle.
13
144 S. Veltri, P. Puntillo
Strategy
Academic Senate Board of Directors
Management
Negotiation Financial Strategic unit for Legal Financial ICT Strategic Unit Residential
activity Area quality and Office Area (Fiscal centre Statistic Service and Centre
area Evaluation area) Decision Support
Fig. 1 The Unical organizational chart of the academic and administrative leadership (2012–2014)
It is important to stress that the managers, the object of our research, are the adminis-
trative managers, in charge for functional areas, and the section will examine the formal
university managers’ evaluation system at the University of Calabria.10 In detail, follow-
ing a longitudinal approach, two different evaluation systems have been investigated,
one in force from 2012 to 2014, and introduced following the national law 150/2009;
the other in force from 2015 to 2017, inspired by the ANVUR (2015) guidelines.
As for the managers to be evaluated, they are the General Director, who is the link
between the academic and administrative areas, and the managers under his domain.
The General Director is designated from the Board of Directors, on the proposal of
the Rector, after consultation with the Academic Senate. He/she is responsible, on
the basis of guidelines provided by the Board of Directors, for the complex manage-
ment and organization of services, human and material resources. The other manag-
ers under his domain are responsible for areas considered strategic to the university.
Figures 1 and 2 illustrate respectively the organizational charts of the univer-
sity of Calabria administrative managers for the 2012–2014 period and for the
2015–2017 period.
The formal dimension of the system for measuring and evaluation of managers
emerges from the analysis of the documents relating to the university performance
cycle found on the website of the University of Calabria. From these documents, it
appears that, actually, performance is measured and assessed according to two dis-
tinct aspects:
10
Italian universities suffer from a significant split between academic and administrative functions (Luci-
anelli 2013). In Italian universities, a well in the University of Calabria, strategic decisions are taken by
academic bodies (i.e. the Rector, the Academic Senate and the Board of Directors, as modified by the
240/2010 law, the so-called Gelmini Law), focused on the universities core functions, while the contribu-
tion provided by the administrative managers to the strategic outcomes and core services is hard to trace.
13
On intellectual capital management as an evaluation criterion… 145
Strategy
Academic Senate Board of Directors
Staff Offices
General Director
Management
Assets Financial Complex Legal Human Complex Strategic Strategic Unit Complex Complex Residential
and Area Organizational Office Resources Organizational Unit to General Affairs Organizational Organizational Centre
Negotia Unit Area Unit University Support Unit Services Unit
tion Monitoring, legislation, research Teaching and governance and
activity Quality and Privacy, Anti- Education Post managerial
area Evaluation Corruption and Graduate support
Transparency
Fig. 2 The Unical organizational chart of the academic and administrative leadership (2015–2017)
(b) the Individual Performance, associated to the individuals operating within uni-
versity structures.
11
On a theoretical level, the R variable should include both the result achieved by the structure man-
aged and the individual contribution to this result; nevertheless, for the first years of application of the
150/2009 law, the result variable for the manager will coincide with the result achieved by the structure
that he/she manages.
12
Performance evaluation involves two distinct actions: assigning goals and measuring results. Objec-
tives are assigned following a cascade (from the Board to the General Director, then from the General
Director to the organizational units) and they are negotiated. Objectives are weighted, expressed through
indicators and for each objective is calculated a minimum value, a target value, and the initial value. The
second phase (results measurement) consists of the collection of useful elements for the assessment. The
13
146 S. Veltri, P. Puntillo
Table 1 The evaluation sheet of the organizational unit. Source: University managers formal evaluation
system, 2012–2014, University of Calabria
Structure
Organizational unit
Head
Role
role covered by university managers. Table 3 illustrates the evaluation system for
managers.
In turn, the macro-area “results” is articulated into results related to the university,
to the organizational unit under the head of the manager, and to further individual
objectives. The macro-area “capabilities” is articulated into the manager’s capability
to differentiate his/her evaluation for his/her subordinates and “professional and organ-
izational capabilities”. Table 4 details the professional and organizational capabilities.
If we compare the two formal evaluation systems, we can highlight three
important features with respect the previous evaluation system for the University
of Calabria managers. The first is that the factor able to capture the IC manage-
ment (and on which we focus on the next section) is identified with the organiza-
tional behaviour in the 2012–2014 evaluation system, with the capabilities in the
2015–2017 evaluation system; the second feature is that the weight assigned to the
behaviour is higher with respect to the weight assigned to the “capabilities” macro-
factor (30% vs. a maximum value of 20 only for upper professionals; the third feature
is that in the second formal evaluation system, the weight is differentiated among the
different figures of managers, and it is surprisingly lesser for the General Director.
3.4 Data analysis
Footnote 12 (continued)
degree of achievement of results is measured by detecting, for each indicator associated with each goal,
the actually realized values, taking into account the assigned weights. The measurement phase includes
both the variance analysis (between what has been achieved and what is expected) and the in-depth anal-
ysis of the contextual factors within which actions took place.
13
Table 2 The observed organizational behavior. Source: University managers formal evaluation system, 2012–2014, University of Calabria
Never, tough Sometimes, Sometimes, Often, if Often, Systematically Notes Weight (%)
requested (0) if requested autonomously requested autono- and autonomously
(10) (20) (40) mously 870) (100)
1. Reliability 10
He/she respects deadlines
He/she carries out the task precisely and
accurately
He/she respects and deploys procedures
2. Autonomy and result-orientation 10
He/she knows his/her rule and his/her autonomy
in making decisions
He/she ensures the compliance of solutions
provided to the indications received
He/she adapts his/her activity to the organiza-
tional priorities
3. Relational skills 10
He/she cares about the external image of the
On intellectual capital management as an evaluation criterion…
Administration
He/she builds up positive relationships with his/
her colleagues
He/she shares the information
4. Team work 10
He/she is flexible, as he/she puts the organiza-
tional aim in first place
He/she interacts in a cooperative way with the
group
He/she involves the team members in a shared
objective
He/she exhibits a high spirit of belonging to the
group
147
13
Table 2 (continued)
148
Never, tough Sometimes, Sometimes, Often, if Often, Systematically Notes Weight (%)
requested (0) if requested autonomously requested autono- and autonomously
13
(10) (20) (40) mously 870) (100)
5. Client orientation 10
He/she provides a quality service
He/she meets the client’s needs providing solu-
tions that match the expectations
He/she is timely and effective in providing
answers to the clients
He/she takes care of the problems of the
customers
6. Technical and professional competencies 10
He/she has the knowledge and the needed com-
petencies to carry out the activities requested
by his/her role
He/she provides solutions correctly applying the
knowledge and competencies owned
He/she is available to transfer his/her knowl-
edge/competence to his/her colleagues
7. Professional upgrade 10
He/she is available to follows training courses
He/she participates in the training of the work-
ing processes
He/she uses the knowledge and capabilities
obtained by the exchange with other col-
leagues in his/her job
He/she is available to experiment new working
activities
S. Veltri, P. Puntillo
Table 2 (continued)
Never, tough Sometimes, Sometimes, Often, if Often, Systematically Notes Weight (%)
requested (0) if requested autonomously requested autono- and autonomously
(10) (20) (40) mously 870) (100)
8. Working processes 10
He/she manages the processes assigned to his/
her role in an adequate and timely way
He/she identifies and proposes improvements
for these processes
He/she uses the ICT effectively for running the
processes
9. Problem solving capabilities 10
He/she identifies and recognizes critical situa-
tions
He/she activates in a timely way, identifying
alternative solutions and deploying them
He/she analyzes the situations in prospect and
activates to search innovative and improve-
On intellectual capital management as an evaluation criterion…
ment solutions
He/she identifies practical problems and solves
them in a timely way
149
13
Table 2 (continued)
150
Never, tough Sometimes, Sometimes, Often, if Often, Systematically Notes Weight (%)
requested (0) if requested autonomously requested autono- and autonomously
13
(10) (20) (40) mously 870) (100)
10. Organizational and management capabilities 10
He/she effectively manages the Planning
process
He/she effectively plans his/her work and the
work of his/her team
He/she clearly defines the objectives and share
them with his/her team
He/she is able to address, motivate and evaluate
his/her team
He/she can evaluate the needed resources for
the activities
He/she can manage working problems of his/her
team with the resources
He/she is able to plan, give times, and monitor
the results
S. Veltri, P. Puntillo
Table 3 Evaluation system of managers’ individual performance. Source: University managers formal evaluation system, 2015–2017, University of Calabria
Macro-factors Assessment factor Weight for the general Weight for university Weight for high
manager managers professionals
13
Table 4 Professional and organizational capabilities: elements of detail. Source: University managers formal evaluation system, 2015–2017, University of Calabria
152
13
DG Managers EP and D C B
others
responsible
(a) Organizational and managerial capa- Correctly interprets its role and has decision-making autonomy. Adjusts its 35 30 30 5 5 5
bilities and orientation to result activities to the priorities of the reference organizational unit.
It shows collaborative flexibility to amend their positions, if designed to
achieve the results. It involves Group components sharing a common goal.
It demonstrates a high sense of group membership and organization. It is
available to transfer their skills/knowledge to colleagues or those of other
organizational units and/or collaborators. And ‘able to manage processes
and labor issues of its organizational units using supplied resources and
able to use management techniques such as plans of work, timing and
monitoring of results
(b) Problem solving It identifies and recognizes unforeseen and/or critical situations. In the imme- 60 50 30 25 20 5
diate future, it is activated by providing for alternative solutions, selecting
the most effective and carrying it out promptly. Looking ahead, it analyzes
the situations that have been submitted and is activated in the search for
innovative solutions and improvement. It identifies practical problems, also
related to working interconnected processes, and solves them promptly. It
identifies and proposes solutions for improvement of work processes within
its competence.
(c) Orientation to user It strives to provide a quality service to internal and external users. Listens to 5 15 20 20 10 10
user needs, proposing solutions consistent with expectations. And is timely
and exhaustive in providing answers to users. It takes care of users’-mail
problems, addressing them, as appropriate, to the effective competent
structures
S. Veltri, P. Puntillo
Table 4 (continued)
Elements of detail: Macro-factors detailed elements “Professional and Organizational Capabilities”
Elements of detail Description Weight figure and category
DG Managers EP and D C B
others
responsible
(d) Relational capabilities and reliability Respects timing and deadlines; does the work in a complete, accurate and – 5 20 50 65 80
precise manner; it performs its job correctly applying the knowledge and
the skills possessed. Respects and implements policies and procedures. It
deals with the external image of the administration. It builds positive, fruit-
ful and effective relationships with colleagues and shares information
Total 100 100 100 100 100 100
On intellectual capital management as an evaluation criterion…
153
13
154
13
Table 5 The content of IC subcategories within the HE sector. Source: adapted by Secundo et al. 2016
Human capital (HC) Structural capital (SC) Relational capital (RC)
It can be identified by the sum of the explicit and It is the explicit knowledge relating to the internal It is the extensive collection of economic, political
tacit knowledge of the university staff (professors, process of dissemination, communication and man- and institutional relations developed and maintained
researchers, managers, administration and service agement of the scientific and technical knowledge at between the university and its non-academic partners,
staff) acquired through formal and non-formal educa- the university. It may be divided into organisational that is, enterprises, non-profit organisations, local
tion and refresher processes included in their activi- capital, which includes organisational processes, government and society in general. It also includes
ties (Leitner 2004; Sánchez et al. 2009; Ramirez corporate culture and values, internal procedures, the perception that society has of the university in
Corcoles et al. 2011) information systems etc., and the technological capi- terms of image, appeal, reliability, etc. (Leitner 2004;
tal, which comprehends the technological resources Ramirez Corcoles et al. 2011)
available at the university, such as bibliographical
and documentary resources, archives, patents, soft-
ware, databases, etc. (Leitner 2004; Sánchez et al.
2009; Ramirez Corcoles et al. 2011)
S. Veltri, P. Puntillo
On intellectual capital management as an evaluation criterion… 155
The first theme aims at uncovering whether the formal university managers’
evaluation systems are really working. The second theme aims at uncovering the
13
In the IC literature there are several definitions which have been proposed for Universities (Ramírez-
Córcoles et al. 2007, p. 734; Veltri et al. 2014, p. 179), and even though the typical IC components
remained the main basis for discussions (Siboni et al. 2013), some authors identify an organisational
capital, as opposed to structural capital, which includes elements related to both infrastructure and inno-
vation/knowledge (OEU 2006; Sánchez et al. 2009), some others stressed the difference within struc-
tural capital by identifying “organisational” and “technological” resources (Ramírez-Córcoles and
Manzaneque-Lizano 2015), some others more identified new subcomponents of the existing capitals or
entirely new ones, like Bezhani (2010), which identified also “research”, “commercialising” (related to
spinoffs) and “services” (as laboratory services), and Rodríguez Castellanos et al. (2004), who consider
research-development-transfer capital as the most important part of IC in universities.
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156 S. Veltri, P. Puntillo
3.5 Data collection
14
Consistently Silverman (2000) and with more recent articles of Dumay and Cai (2014, 2015), we
exclude from our analysis the quantification typical of conventional mass media content analysis, which
obscures the interpretive processes that turn talk into text.
13
Table 6 Documental sources used for the study
Source Documents Code
University documents The formal documents used for the evaluation of management for the 2012–2014 and 2015–2017 periods UC1
The documents related to the performance management cycle within the several years in which it was implemented UC2
The reports on the university performance results UC3
The documents of the nuclei di valutazione certifying the reports of the university performance results UC4
The reports of the nuclei di valutazione on the evaluation system of the university UC5
General documents relating to the university investigated, such as the organic chart of the university, the reports of the UC6
On intellectual capital management as an evaluation criterion…
nuclei di valutazione on the university, and the strategic plans of the university
National documents 150/2009 decree N1
2015 ANVUR Guidelines N2
2018 ANVUR Guidelines N3
157
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158 S. Veltri, P. Puntillo
Interview 1 The manager of the complex organizational unit “Monitoring, Quality and
Evaluation”
Interview 2 The manager of the “Strategic Unit General Affairs”
Interview 3 The head of the “Service labor relations and decentralized negotiation”
Interview 4 An external consultant of the nucleo di valutazione of the University of Calabria
Interview 5 An employee in charge of the area “management control and performance”
Interview 6 An employee belonging to the complex organizational unit “Monitoring, Quality
and Evaluation”
design of the formal evaluation systems or evaluated by these systems. The text of
the interviews has been prepared on the basis of a careful literature review (Leedy
and Ormrod 2013), with the aim to address the second, complementary part of the
study, which is the “informal” dimension of the University of Calabria’s managers
evaluation systems. The use of another source of data (i.e. data deriving from the
semi-structured interviews) during the study, even if addressed to analyze another
dimension of university managers evaluation systems, allowed us to guarantee a data
triangulation (Denzin 1970; Joslin and Müller 2016). To ensure reliability of data
deriving from interviews, we establish a research protocol to define the people to
interview, the average expected length of each interview and the questions to ask
(Yin 2013).
Table 7 illustrates the people at university of Calabria interviewed and their role
with respect the formal university managers evaluation systems.
We interviewed six university staff, in detail three university managers involved
in the evaluation process, an external consultant and two employees who managed
data deriving from the formal PMSs. Each interview lasted almost 1 h and was con-
ducted in a semi-structured form by both authors together, who shared the list of
topics to be discussed at length.15 Interviews were recorded and type-scripted verba-
tim independently by both researchers to ensure data reliability and were supported
by notes taken during the interview. The interview data was then broken down and
analyzed according to the three interview question themes. To avoid potential mis-
understandings, a further shorter interview was scheduled in some cases to clarify or
go into more detail on some of the aspects already investigated. Once type-scripted,
interviews were submitted to the interviewees, giving them the opportunity to check
for potential inconsistencies or errors. At the beginning of the interview, in order
to establish a good relationship with our interviewees, we introduced ourselves and
15
There are a variety of interview methods, including the standardized (structured), the unstandardized
(informal) and the semi-standardized (semi-structured) interview (Qu and Dumay 2011). Semi-structured
interviews were employed for this research due to their flexibility and propensity to allow interviewees
to disclose relevant yet sometimes hidden information. In fact, it allows stressing the interviewees’ per-
spective, as it enables them to express their opinion in their own style and words and to participate in the
interview process together with the interviewer, producing questions and answers within a complex inter-
personal talk (Qu and Dumay 2011).
13
On intellectual capital management as an evaluation criterion… 159
our research. The interview was thus conducted using a guideline for interactions,
allowing open-ended questions. Before interviewing the university staff, we pre-
tested the script to identify ambiguous, unclear and unnecessary questions and then
it was reformulated by clarifying some questions and rewriting others. While all the
interviewees were generally asked the same questions, the interviewers adapted the
formulation of the questions according to the role of the respondent(Welman and
Kruger 2001). Before closing each interview, we ensured that all the interview ques-
tion themes were addressed.
4 Main findings
We read the findings from the semi-structured interviews under the three main
themes that guided the preparation of the questions.
13
160 S. Veltri, P. Puntillo
13
On intellectual capital management as an evaluation criterion… 161
way to bully employees. Martin-Sardesai and Guthrie (2018) show how the PMS
has unintended negative consequences in the form of fear and anxiety and increased
workload, leading to a loss of academic human capital. Also the analysis of data
deriving from semi-structured interviews of our case study underlines these feel-
ings of fear and anxiety and probable loss of motivation deriving from an (possi-
ble) wrong valuation linked to not understood evaluation criteria. Consistently with
Martin-Sardesai and Guthrie (2018), we believe that formal evaluation systems that
measures intangibles is a complex and sensitive issue, and it cannot be implemented
without considering its potential negative effects. The results of our study could
also be compared with the results of the study of Busetti and Dente (2014), carried
out in 2010, before universities were obliged to comply with the 150/2009 Decree.
The results of Busetti and Dente (2014) suggest that legally binding obligations
may introduce apparently modern systems in administrations that are not modern in
any other respect, making room for formal compliance and substantial failures. Our
study was carried out after the 150/2009 but the risk, signalled by the two authors,
of a neutralization of the potential benefits of the reform caused by a formal imple-
mentation is still alive. The formalism with which management tools are often set up
in the university sector rows against a real change in terms of performance improve-
ment and this is what somehow emerges also from our study. The professional and
educational capabilities of the university managers are well detailed within the for-
mal evaluation systems but the General Director, asked for evaluating managers for
their capabilities, rewards the managers with the highest evaluation to avoid con-
flicts due also to the difficulties to measure intangible capabilities, so neutralizing
the potential beneficial effects of the reform.
13
162 S. Veltri, P. Puntillo
ANVUR 2015 guidelines, developed on the basis of the 150/2009 Law specifically
for universities, strengthened this view, by issuing guidelines to measure the perfor-
mance and evaluate universities’ administrative managers.
A strong point of the paper is that, to the best of our knowledge, this is the first
study analyzing whether university managers are also evaluated for their ability to
manage IC. This affirmation is justified by the analysis of the recent empirical lit-
erature of the PMSs in an IC context, which highlighted that no other paper started
from our research question. Therefore, the originality of the paper lies in the novelty
of its research question, which links together the evaluation of universities manag-
ers, too often clouded by respect for the academicians in managerial roles, and the
use of IC as an evaluation criterion to assess their performance.
The research aim has been addressed using the case study of the University of
Calabria. In detail the article analyzes two different subsequent formal evaluation
systems of university managers within the University of Calabria, following a longi-
tudinal approach. There are several key points that could be highlighted in analyzing
these managers’ evaluation systems. Firstly, most of the evaluation is given by an
evaluation of the structure (70% in the first evaluation system, from 80 to 95% in the
second evaluation system). Secondly, from the analysis of the individual evaluation
variable, reference to IC in its subcomponents could be found, in detail HC mostly,
than SC and RC, and the reference to IC subcomponents is easier to identify within
the individual performance component switching from the first to the second evalu-
ation system.
Nevertheless, if we analyze the informal dimension of the evaluation systems, on
the basis of interviews addressed to uncover three main key themes (specifically the
functioning in practice of the formal university managers’ evaluation systems; the
eventual resistances to evaluation criteria included in the formal university manag-
ers’ evaluation systems and the consciousness of the managers to be evaluated (also)
in terms of their capabilities to manage IC), we can observe that from the analysis it
emerges that the University of Calabria is far from considering IC substantially as a
key criterion to evaluate its managers.
Nevertheless, we have to underline that the managers’ evaluation system at the
University of Calabria is an ongoing process, which it has changed formally from
the 2012–2014 to the 2015–2017 3-year period to the other and that likely it will
change again before finding its final layout to be implemented. Therefore, focusing
on IC will require the development of an IC specific project addressed to make sense
of this new object (i.e. assign it a meaning) and of the consequent new managerial
practices to give sense to IC measurements and diffuse them within the organization
(Giuliani 2016).
Also our findings could also be useful for university’s managers, general direc-
tors, rectors and policy makers in understanding functional and dysfunctional out-
comes of implementing reforms addressed to improve performances in universities.
In fact the difficulties of implementation of reforms, if not faced, could neutralize
the potential beneficial effects of the reforms. A PMS measuring intangibles needs
to be implemented considering both its potential negative effects and the neutraliz-
ing forces, and it requires to work to create a climate favourable to performance and
evaluation by sharing scopes and aims between managers and university staff.
13
On intellectual capital management as an evaluation criterion… 163
The paper contributes both theoretically and practically to the literature. From a
theoretical point of view, the paper contributes to several literature streams, that is,
the IC and the PMSs and the public sector literatures. Bringing together issues that
are usually dealt with in separate domains of IC and PMSs literatures, the paper
contributes to illustrate how each literature can strengthen the other and illustrates
new types of individual-level questions to explore when drawing on this connec-
tion. Specifically, IC provides input to PMSs scholars to investigate IC management
from the side of the public sector (university) managers and of their contribution to
organizational performance.
From a practical point of view, the paper’s results contribute to fill the void
between the evaluation systems of university managers as provided by theory and
the application of these models in practice, a gap especially significant for public
organizations (Caldarelli et al. 2013). In addition, this paper, being focused on a case
study, contributes to add knowledge on how IC works in the real life, so expanding
“third stage” IC research findings, thereby answering to a precise suggestion to IC
researchers to continue their investigation on IC practices inside educational institu-
tions (Bisogno et al. 2018).
This study suffers from the limits of all studies based on case studies, which is
the difficulty to generalize the findings. One possible solution (and a future research
direction) could be to compare the findings of our case study with the findings of
other universities, nationally or abroad. Additionally, the results obtained are based
on the authors’ analysis and interpretation in the light of the interpretative approach,
according to which the investigator is the primary instrument of data collection and
analysis and filters data through his/her interpretive lens. This is unavoidable and
typical of any form of qualitative inquiry based on interpretivism.
Acknowledgements The authors thank the reviewers for their insightful comments. While the paper is
the result of a joint effort of the authors, the individual contributions are as follows: Stefania Veltri wrote
Sects. 2.1, 3.1, 3.4, 3.5, 4.2 and 5; Pina Puntillo wrote Sects. 1, 2.2, 2.3, 3.2, 3.3 and 4.1.
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maps and institutional affiliations.
Stefania Veltri is a Senior Lecturer in Accounting and Assistant Professor teaching Business Econom-
ics. She is department member at the Department of Business Administration and Law, University of
Calabria. Her main research interests are related to the value relevance of accounting and extra-account-
ing information and the systems of measurement, management and reporting of intellectual capital. All
these arguments are pursued employing both quantitative and qualitative methods. On these research
themes she has published books, book chapters, journal articles (such as Journal of Intellectual Capital,
Corporate Communications, Journal of Management and Governance) and she has presented papers to
national and international congresses.
Pina Puntillo is assistant professor in Public Administration within the University of Calabria. Her main
research interests are related to local government, performance of public organizations, systems of meas-
urement of intellectual capital, Planning and control in public administration. On these research themes
she has published books, journal articles and presented papers to national and international congresses.
Affiliations
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