Serrano Cinca, C., Mar Molinero, C. and Bossi Queiroz, A.
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).
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.
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