Intellectual capital is gaining increasing attention by scholars and practitioners in the private sector, while research in public sector are still in their embryonic stage, especially in regards to local governments. The present research aims to fill this gap by investigating the level of awareness in regard to the intellectual capital and the need perceived - if any - of measuring and disclosing it. To this end, a survey has been carried out involving both managers and politicians of all Italian Local Governments with more than 40.000 inhabitants. The results could be beneficial for the development of further research on intellectual capital in the public sector and also for standard setters, to provide a path to support the disclosure of intellectual capital by local governments.
Intellectual capital in local governments: evidence from Italy
MANES ROSSI, Francesca;CITRO, FRANCESCA;BISOGNO, Marco
2015
Abstract
Intellectual capital is gaining increasing attention by scholars and practitioners in the private sector, while research in public sector are still in their embryonic stage, especially in regards to local governments. The present research aims to fill this gap by investigating the level of awareness in regard to the intellectual capital and the need perceived - if any - of measuring and disclosing it. To this end, a survey has been carried out involving both managers and politicians of all Italian Local Governments with more than 40.000 inhabitants. The results could be beneficial for the development of further research on intellectual capital in the public sector and also for standard setters, to provide a path to support the disclosure of intellectual capital by local governments.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
