An approach to the measurement of intangible assets in public sector using scaling techniques

Serrano Cinca, C., Mar Molinero, C. and Bossi Queiroz, A. (2001) An approach to the measurement of intangible assets in public sector using scaling techniques. Southampton, UK, University of Southampton, 33pp. (Discussion Papers in Accounting & Finance, AF01-4).


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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 Internet, and actions taken by the various Spanish councils.

Item Type: Monograph (Discussion Paper)
Additional Information: ISSN 1356-3548
ISSNs: 1356-3548 (print)
Keywords: public sector, intangible assets, non-financial indicators, service quality, intellectual capital, multidimensional scaling, strategic groups, Internet
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions : University Structure - Pre August 2011 > School of Management
ePrint ID: 35730
Accepted Date and Publication Date:
2001Made publicly available
Date Deposited: 24 May 2006
Last Modified: 02 Oct 2015 09:33

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