Towards a model of intellectual capital in public administrations
by Eduardo Bueno Campos, Mari Paz Salmador, Carlos Merino
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 3, No. 3, 2006

Abstract: Public administrations are experiencing a process of change and modernisation towards the search for greater efficiency and effectiveness schemes. In this process, new approaches to management – such as the ones that consider the crucial role of intangibles – might well contribute to the effort. Consequently, the present paper explores the role of intellectual capital in public administrations, in an attempt to measure and manage intangibles based on knowledge in such organisations. In particular, we propose a model, building on the literature and the empirical study of two public units at the National Tax Authority in Spain: the Fiscal Studies Institute (IEF) and the Tributary Agency (AEAT).

Online publication date: Tue, 14-Nov-2006

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Learning and Intellectual Capital (IJLIC):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com