Title: Towards a model of intellectual capital in public administrations

Authors: Eduardo Bueno Campos, Mari Paz Salmador, Carlos Merino

Addresses: Knowledge Society Research Center (CIC), Universidad Autonoma of Madrid, Km. 15, Colmenar Viejo Road, 28049, Madrid. ' Knowledge Society Research Center (CIC), Universidad Autonoma of Madrid, Km. 15, Colmenar Viejo Road, 28049, Madrid. ' Knowledge Society Research Center (CIC), Universidad Autonoma of Madrid, Km. 15, Colmenar Viejo Road, 28049, Madrid

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.

DOI: 10.1504/IJLIC.2006.011311

International Journal of Learning and Intellectual Capital, 2006 Vol.3 No.3, pp.214 - 232

Published online: 14 Nov 2006 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article