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Article
Publication date: 1 June 2003

Carlos Serrano Cinca, Cecilio Mar Molinero and Alexandre Bossi Queiroz

This paper discusses the identification and measurement of intangible assets in the public sector. A discussion of intellectual capital theory identifies and classifies a number…

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Abstract

This paper discusses the identification and measurement of intangible assets in the public sector. A discussion of intellectual capital theory identifies and classifies a number of intangible assets of relevance to the public sector. Multidimensional scaling and related multivariate techniques are proposed for their detection and quantification. The methodology is illustrated with a case study: the provision of council services through the Internet by Spanish municipalities. The technique identifies three intangible assets related to external structural capital: service, image and transparency. Five strategic groups reveal the different objectives, strategic use of the Internet, and actions taken by the various Spanish councils.

Details

Journal of Intellectual Capital, vol. 4 no. 2
Type: Research Article
ISSN: 1469-1930

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