Title: The application of intellectual capital reports in local authorities: analysis and empirical evidence

Authors: Giovanni Bronzetti, Graziella Sicoli

Addresses: Department of Business Administration, University of Calabria, Via Ponte Pietro Bucci – Cubo 3C, 87036 – Arcavacata di Rende (CS), Italy. ' Department of Business Administration, University of Calabria, Via Ponte Pietro Bucci – Cubo 3C, 87036 – Arcavacata di Rende (CS), Italy

Abstract: This paper aims to investigate intellectual capital management in a public organisation as the Chambers of Commerce; in particular, whether and to what extent intellectual capital contributes to overall accountability and what role intellectual capital plays as a management tool. In order to answer these questions, the paper examines a case study, the Chamber of Commerce of Verbania Cusio Ossola that, at present, is one of the few in Italy, which prepares an intellectual capital report, by dedicating to it a special section in its social budget, where IC is reported. The paper also describes the intellectual capital report used in the Chamber of Commerce, the information supplied and the role of intellectual capital management in this context explaining the value added it brings to the community.

Keywords: intellectual capital; public administration; strategic management; value creation; performance evaluation; local authorities; Chamber of Commerce; accountability; Italy.

DOI: 10.1504/IJKBD.2011.040627

International Journal of Knowledge-Based Development, 2011 Vol.2 No.1, pp.85 - 106

Received: 29 Oct 2010
Accepted: 28 Feb 2011

Published online: 07 Jun 2011 *

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