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Occupational accidents have emerged as a global concern, necessitating a comprehensive examination of their determinants and associated costs. This review aims to summarize, synthesize, and organize the factors and cost drivers of occupational accidents, exploring whether there is a gender perspective. Adhering to PRISMA guidelines, we performed a narrative synthesis to systematically review relevant literature. A systematic search was conducted in the electronic databases PubMed, Web of Science, and Scopus. Two researchers screened all records to eliminate any duplicates, and they selected the articles for full review. A third researcher was consulted to resolve discrepancies and reach a consensus. The analysis of 15 studies revealed diverse perspectives; in terms of determinants, studies on organizational aspects and the theory of human error were grouped together, while in cost drivers, the human capital model and willingness to pay were the most frequently used. Gender, meanwhile, is identified as a determinant variable for accident rate. Additionally, limitations such as data underestimation were noted in the existing literature. The review highlights the need for empirical studies capable of addressing both determinants and cost drivers. It also provides guidelines for researchers to design studies that are more comparable across different contexts, including the gender debate. [ABSTRACT FROM AUTHOR]

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Purpose - This paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system. Design/methodology/approach - 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. Findings - 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. Practical implications - The results of this research show the intangible elements about which universities should provide information in order to satisfy their users' new information demands. Originality/value - No previous research in this area has been conducted for Spanish universities. This paper brings new expertise regarding the traditional information supplied by universities, which needs to be extended to include information on intellectual capital. Giving users access to a type of information that is relevant for good decision-making constitutes a healthy exercise in transparency for universities. [ABSTRACT FROM AUTHOR]

In the current context of the so-called "Knowledge-based Economy" higher education institutions should give preferential attention to the new demands of stake holders information. The aim of this paper is to demonstrate the appropriateness of the universities incorporate information on intellectual capital in its current accounting information system. So, an empirical study has been designed to show the extent to which different accounting information users are demanding information on university intellectual capital for adequate decision making. To achieve this goal we designed a questionnaire that was sent to all members of the Social Councils in Spanish public universities. The results obtainedfrom this research show a list of the intangible elements on which universities should provide information in order to satisfy the changing information needs of its users. [ABSTRACT FROM AUTHOR]