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This paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system.

An empirical study was conducted to discover the extent to which the different users of university accounting information are now demanding information concerning intellectual capital in order to make the right decisions. To this end a questionnaire was designed and sent to all the members of the Social Councils of Spain's public universities.

The findings show the opinion of university accounting information users regarding the need for universities to publish information on their intellectual capital in order to make the current model of university accounting information more relevant.

The results of this research show the intangible elements about which universities should provide information in order …