Title: Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles

Authors: Dolores Gallardo Vazquez, Francisca Castilla Polo

Addresses: University of Extremadura, Av Elvas s/n, 06071 Badajoz, Spain. ' University of Jaen, Campus Las Lagunillas s/n, Edif. D-3, 23071 Jaen, Spain

Abstract: The creation of wealth through intangible factors is a valid alternative in any environment and, especially, if it has an insufficient degree of development. We look at the opinions of management on this issue using a descriptive, qualitative study carried out in the Autonomous Communities of Andalusia and Extremadura. The scope of the work is broadened with the inclusion of a different dimension of the Intellectual Capital movement – the Intellectual Capital of Regions – and with the theoretical justification of the necessity for the different public authorities to work actively for the development of this facet of intellectual capital.

Keywords: intellectual capital; less developed zones; public administrations; territories; intangibles economy; Spain; intangible assets.

DOI: 10.1504/IJAAPE.2007.017086

International Journal of Accounting, Auditing and Performance Evaluation, 2007 Vol.4 No.4/5, pp.400 - 421

Published online: 11 Feb 2008 *

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