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The purpose of this paper is to provide assistance to public organizations in the process of developing their ability to identify, measure and manage their intangible assets.

A review of the most important intellectual capital management initiatives at Spanish public organizations is realized.

The paper shows the importance of intellectual capital approaches as instruments to face the new challenges in public sector. The experience gained from the case studies provides a practical help to public organizations to develop means to identify, measure and manage their intangible assets.

The study provides a basis to understand how Spanish public organizations are measuring and managing their intellectual capital. In this sense, the first step would be the definition and diffusion of the organization's strategic objectives. Then, critical intangibles related to these objectives should be identified. Afterwards, a set of indicators is defined and developed for each intangible.

Public managers work with intangible concepts, although there is not always a methodology available that systematizes their identification, measurement and presentation. To deal with this problem, it is considered fundamental to know which initiatives have been carried out in Spain in relation to models of intellectual capital management for public organizations.

To present a case for accounting and finance academics to have a more active social role.

A range of published works by “public intellectuals” on praxis is presented. Each theorist could be considered to be an eminent theoretician in their own right; what marks them out is that they have developed their theories by active engagement.

The economic and political interests of the world in which academics operate are perpetuated by the creation of a breed of intellectuals who encounter significant challenges not only to questioning the status quo but, perhaps more importantly, to venturing outside of the academy. Yet, arguably there has never been a more important time for academics to do just that. Academics are armed with the necessary theoretical and research skills to bring coherence to fledgling movements and to enable them to overcome the barriers created by the myths perpetuated to hamper social protest.

This paper offers practical and theoretical advice to enable and encourage accounting and finance academics to enrich their work by active engagement with the social problems of the time.

The paper reports on public sector organisations'/institutions' work to develop knowledge management and intellectual capital statements. Building on experiences collected during 2001‐2002 where 26 public sector institutions in Denmark sought to develop intellectual capital statements, this paper discusses their experiences and in particular, it addresses the role of intellectual capital in relation to the development of the new public management philosophy. It is suggested that these public sector organisations use intellectual capital activity to promote themselves as “businesses” with their own strategies and modes of operations. Intellectual capital helps these firms differentiate themselves and develop their own strategic approach to their mode of functioning by showing how they function as enterprises.

The purpose of this paper is to identify issues related to the management of intellectual capital in libraries. Intellectual capital and public libraries are closely related in our experiences and in our minds. In this viewpoint, the libraries and the information professionals, consciously or unconsciously, have been deeply involved in the management of library's knowledge capital resources. Understanding and managing the public libraries' knowledge capital is essential since conventional capital alone is no longer a sufficient condition for success.

This paper provides a review of the fundamentals of intellectual capital and knowledge assets management for public libraries.

A number of intricate management issues are discussed including social value creation and intellectual capital, library goodwill, cooperation and competition (co-opetition) dynamics within library networks and the physical location effect on library knowledge capital.

The awareness of intellectual capital management in libraries is augmented and management guidance is provided.

The purpose of this paper is to provide a commentary on “Adapted guided self-help booklets for supporting the wellbeing of people with intellectual disabilities during the COVID-19 pandemic” (Jahoda et al.).

This paper considers health and wellbeing for people with intellectual disabilities in the context of public health interventions and public health research.

Consideration is given to the evidence base for self-management, self-help and behavioural change interventions and the need to consider systemic support for promoting the health and wellbeing of people with intellectual disabilities.

Guided self-help and self-management techniques have a role in the health promotion of people with intellectual disabilities. Reciprocal sharing between public health researchers and intellectual disability researchers is needed to further the research, policy and service agenda to better promote health and wellbeing for this underserved group.

In the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated view of the topics covered by the existing literature and to highlight the emerging research trends and set the agenda for future research.

This study develops a structured literature review (SLR) of the extant research concerned with IC measurement and reporting, using a comprehensive sample of 1,021 articles extracted from the Scopus database.

The findings of the SLR show that the existing literature focuses on seven research areas: IC and public sector; IC university and education; IC evaluation method; internal and external IC disclosure; IC and CSR; management of IC in organizations; other. Overall, findings indicate that IC measurement and reporting are highly researched topics that continue to attract the interests of scholars. Finally, the SLR analysis has allowed outlining a future research agenda, with particular reference to the IC evaluation method and internal and external IC disclosure research areas.

The main limitation of this research lies in the manual screening of relevant studies, which entails some degree of subjectivity. Furthermore, another limitation research could be considered the use of a single database (Scopus).

The present study brings potential contributions for scholars and practitioners. From a scholarly perspective, the paper provides a systematization of scientific contributions that have dealt with IC measurement and reporting. In particular, it contributes to the scholarly debate bringing into focus various IC measurement and reporting issues in the landscape of private and public organizations. Referring to practical implications, our research supports the strategic use of IC measurement and reporting as a key lever for improving the management of firms. Using an analytical framework that combines insights from the agency, stakeholder and legitimacy theories, this study highlights that IC reporting activity should be used strategically as a means to engage with all firm's stakeholders, in particular with a view to reducing information asymmetry and improving firm reputation.

Recently there has been a resurgence in the study of how ideas shape policies. Two perspectives which dominate this literature are what Habermas has called the empirical‐analytical tradition and historical‐hermeneutic tradition. These two epistemological positions represent contrasting views. They depict very different pictures of how ideas sway popular values and the policy choices confronted by policymakers. Each also raises important questions about how the processes of knowledge formation and promotion unfold and what actors play a dominant role in furthering these developments.

The purpose of this paper is to describe outcomes from a trial of the Danish Intellectual Capital Statement (ICS) within the Australian public sector.

Two work teams within the Department of Primary Industries, Farm Services Victoria (FSV) participated in the trial over a six-month period. Data were collected and triangulated from structured focus groups, researcher guided workshops and individual project record journals kept by participants and observers.

This trial has tested and confirmed existing European Intellectual Capital Management (ICM) theory in a new context, confirmed the strategic management and communication utility of the Danish ICS. It also revealed the utility of this method: to assist the organisation articulate its knowledge-related needs; in developing knowledge management (KM) strategy, in planning and reviewing KM initiatives, in developing clarity and shared context and in navigating change.

This research focuses on a single in-depth case study and concurrent organisational restructuring impacted on team focus.

The strategic management and communication utility of the Danish ICS was confirmed. The paper demonstrates new insights for practitioners using this ICM method as a useful tool to assist an organisation to articulate KM needs.

The primary research gap in the ICM field is examination of the practical application of methods in a real-life context (particularly outside Europe). This work has tested and confirmed existing theory in a new and different context – the Australian public sector.

Intellectual capital (IC) is attracting increasing attention from scholars and practitioners in the private sector, while research in the public sector is still in its embryonic stage, especially in regards to local governments. The purpose of this paper is to fill this gap by channelling conceptual and empirical findings from the large body of IC literature.

The research investigates IC in action in the local government domain. A survey has been carried out involving both managers and politicians of all Italian local governments (ILGs) with more than 40,000 inhabitants. In order to define the constituents of each IC dimension perceived by ILGs, principal component analysis was used in investigating the results.

Results highlights how IC components are perceived in ILGs: human capital is a combination of aptitudes in pursuing target performances, sense of ownership and motivations; relational capital is a combination of values, relationships and acts; structural capital includes procedures and routines supporting the decision-making process, the ability of achieving objectives and handling changes.

While the research findings are limited due to being based on a survey in a single country, they present opportunities for future research regarding further testing of how IC is perceived in LGs in different context. The conclusion could be beneficial also for standard setters, providing a path to support the IC disclosure by LGs.

The paper contributes to a narrow strand of research – IC in LGs – adding new knowledge in “IC in action” research stream.

Briefly outlines recent developments in the commercialization of the public sector at the federal level of government in Australia. After six years of planning and implementation, debate continues over whether the dramatic changes in practice are achieving the proclaimed ends of enhanced efficiency, economy and effectiveness or are merely subverting equity and the once considered essential traditions associated with Westminster‐derived public administration. The theoretical, ideological and epistemological problems associated with economics being the driving intellectual academic discipline for commercialization are confronted. Within the context of full privatization in Australia yet to occur, organizational development, change and management education and training associated with the commercialization of public agencies are addressed in detail. Discusses a human resource development agenda and a management educator′s cognitive map for facilitating change processes associated with widespread drives for commercialization. External tendering for management education and management training curriculum emerges as a novel development in Australian public managements′ search for quantifiable behavioural outcomes.