Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles

Dolores Gallardo Vazquez and Francisca Castilla Polo

International Journal of Accounting, Auditing and Performance Evaluation, 2007, vol. 4, issue 4/5, 400-421

Abstract: The creation of wealth through intangible factors is a valid alternative in any environment and, especially, if it has an insufficient degree of development. We look at the opinions of management on this issue using a descriptive, qualitative study carried out in the Autonomous Communities of Andalusia and Extremadura. The scope of the work is broadened with the inclusion of a different dimension of the Intellectual Capital movement – the Intellectual Capital of Regions – and with the theoretical justification of the necessity for the different public authorities to work actively for the development of this facet of intellectual capital.

Keywords: intellectual capital; less developed zones; public administrations; territories; intangibles economy; Spain; intangible assets. (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:400-421

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