The measurement of intangible assets in public sector using scaling techniques
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.
Keywords: Intangible Assets; Intellectual Capital; Internet; Public Sector; Service Quality; Spain
Document Type: Research Article
Publication date: 30 April 2003
- Access Key
- Free content
- Partial Free content
- New content
- Open access content
- Partial Open access content
- Subscribed content
- Partial Subscribed content
- Free trial content