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

Molinero, C.Mar and Serrano, C and Queiroz, A. 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 .

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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: Cecilio Mar Molinero
Date Deposited: 07 Sep 2008 17:21
Last Modified: 14 Jan 2010 14:35
Resource URI: http://kar.kent.ac.uk/id/eprint/9564 (The current URI for this page, for reference purposes)
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