Towards a model of intellectual capital in public administrations

Eduardo Bueno Campos, Mari Paz Salmador and Carlos Merino

International Journal of Learning and Intellectual Capital, 2006, vol. 3, issue 3, 214-232

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).

Keywords: intangibles; intellectual capital; public administration; organisational knowledge; National Tax Authority; Spain; public sector management. (search for similar items in EconPapers)
Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=11311 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:3:y:2006:i:3:p:214-232

Access Statistics for this article

More articles in International Journal of Learning and Intellectual Capital from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().