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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).

Record type: Monograph (Discussion Paper)

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 Internet, and actions taken by the various Spanish councils.

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More information

Published date: 2001
Additional Information: ISSN 1356-3548
Keywords: public sector, intangible assets, non-financial indicators, service quality, intellectual capital, multidimensional scaling, strategic groups, Internet

Identifiers

Local EPrints ID: 35730
URI: http://eprints.soton.ac.uk/id/eprint/35730
ISSN: 1356-3548
PURE UUID: 00c85c41-c648-4920-aa11-32ed16a13812

Catalogue record

Date deposited: 24 May 2006
Last modified: 17 Jul 2017 15:46

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Contributors

Author: C. Serrano Cinca
Author: C. Mar Molinero
Author: A. Bossi Queiroz

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