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The measurement of intangible assets in public sector using scaling techniques

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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.

Keywords: Intangible Assets; Intellectual Capital; Internet; Public Sector; Service Quality; Spain

Document Type: Research Article

DOI: http://dx.doi.org/10.1108/14691930310472857

Publication date: April 30, 2003

mcb/250/2003/00000004/00000002/art00009
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