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

Mar Molinero, Cecilio, Serrano, Carlos, 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. (doi:10.1108/14691930310472857) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:9564)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
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
DOI/Identification number: 10.1108/14691930310472857
Subjects: H Social Sciences
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: Cecilio Mar Molinero
Date Deposited: 07 Sep 2008 17:21 UTC
Last Modified: 16 Nov 2021 09:48 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/9564 (The current URI for this page, for reference purposes)

University of Kent Author Information

Mar Molinero, Cecilio.

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