A first analysis of the intellectual capital role in driving digital transformation within higher education institutions

This study examines digital transformation across 54 Italian Higher Education Institutions (HEIs), categorized as mega, large, medium, and small based on student enrollment (CENSIS, 2023). The research analyses how these resources shape digital innovation and strategic planning by incorporating intellectual capital theory (human, relational, and structural capital). Using the Strategic Innovation-related Information Indicator (SIII), the study assesses the digital maturity of HEIs, evaluating their alignment with the national objectives of the AGID digital transformation plan. The findings reveal that larger HEIs demonstrate greater capacity to implement digital strategies due to superior resources and robust governance frameworks. Conversely, smaller institutions face significant challenges, including fragmented governance, cybersecurity vulnerabilities, and limited system interoperability. This study contributes to the theoretical discourse by positioning intellectual capital as a critical driver of digital transformation, emphasizing the pivotal role of governance in aligning resources with institutional goals. It recommends that HEIs strengthen digital governance frameworks, improve cybersecurity measures, and promote system interoperability to fully harness the potential of digital transformation. The disparities between institutions highlight the need for targeted interventions to support resource-constrained HEIs, ensuring an equitable and sustainable digital transition.