Intellectual capital under institutional pressures: the role of digital transformation in shaping university processes

Purpose – This study explores how digital transformation (DT) strategies affect intellectual capital (IC) and its three components: human capital (HC), relational capital (RC), and structural capital (SC) in universities. Framed by institutional theory, the research investigates whether DT acts as a strategic tool for knowledge development or a response to external pressures. The paper fills a literature gap by offering quantitative evidence on DT’s impact on IC in higher education. Design/methodology/approach – A quantitative analysis was conducted using multivariate Ordinary Least Squares (OLS) regression on a sample of 59 Italian public universities. Data were drawn from strategic plans, Integrated Plans of Activity and Organization (PIAO), and Digital Transformation plans covering three-to-fiveyear periods. Disclosure indexes for DT and IC were developed using content analysis and incidence-based scoring. Control variables include university size, age, board independence, and board size. Institutional theory guided the interpretation of external influences on DT implementation. Findings – DT shows a positive and statistically significant effect on RC and SC, but a weak effect on HC. The overall impact of DT on IC is moderate. These results suggest that universities prioritize external visibility and administrative improvements over faculty development and academic engagement. DT appears to be largely shaped by regulatory and normative pressures, rather than internal innovation goals. Originality/value – The study introduces a novel approach to assess the relationship between DT and IC in universities quantitatively. It adds depth to the debate on how digital strategies reshape knowledge resources under institutional pressures. By constructing original disclosure indexes and analyzing the Italian case aligned with EU digital agendas, the findings offer transferable insights and practical recommendations for international academic institutions.