Analysing the relationship between intellectual capital and performance in local governments Online publication date: Wed, 30-Oct-2013
by Sandra Cohen; Orestes Vlismas
Global Business and Economics Review (GBER), Vol. 15, No. 2/3, 2013
Abstract: This study investigates the relationship between intellectual capital (IC) and organisational performance within the context of local governments (LGs). We examine this relationship in the light of both directions of the IC research stream recognised by Mouritsen (2006) as the IC1-ostensive view and the IC2-performative view. For this reason, a dual research approach is adopted which combines published and survey data. Empirical evidence advocates that components of IC are related to improved performance measured through both financial ratios and perceptions of performance. Thus, the empirical findings hold regardless of the IC view and offer corroborating evidence that LGs with higher IC perform better than LGs with lower IC. The study contributes to the analysis of the organisational mechanisms that enable LGs to realise economic benefits from IC and proposes a methodology for (inferred) IC measurement for LGs through the analysis of accrual accounting financial statements.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
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 Global Business and Economics Review (GBER):
Login with your Inderscience username and 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
Our Blog 
Follow us on Twitter 
Visit us on Facebook