An Approach to the Measurement of Intangible Assets in Public Sector Using Scaling Techniques

Molinero, Cecilio Mar and Serrano, Carlos and Queiroz, Alexandre Bossi (2003) An Approach to the Measurement of Intangible Assets in Public Sector Using Scaling Techniques. Jornal of Intellectual Capital, 4 (2). pp. 249-275. ISSN 1469-1930 . (The full text of this publication is not available from this repository)

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Official URL
http://dx.doi.org/10.1108/14691930310472857

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

Item Type: Article
Subjects: H Social Sciences
Divisions: Faculties > Social Sciences > Kent Business School
Depositing User: C. Mar-Molinero
Date Deposited: 07 Sep 2008 17:21
Last Modified: 07 Apr 2014 13:09
Resource URI: http://kar.kent.ac.uk/id/eprint/9564 (The current URI for this page, for reference purposes)
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