Tony Wall THE MEASUREMENT AND MANAGEMENT OF INTELLECTUAL CAPITAL IN THE PUBLIC SECTOR: TAKING THE LEAD OR WAITING FOR DIRECTION?
BibTeX
@MISC{_tonywall,
author = {},
title = {Tony Wall THE MEASUREMENT AND MANAGEMENT OF INTELLECTUAL CAPITAL IN THE PUBLIC SECTOR: TAKING THE LEAD OR WAITING FOR DIRECTION?},
year = {}
}
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Abstract
This paper compares and contrasts the stage of development reached by the public and private sectors with regard to intellectual capital. Whereas the private sector in many parts of the developing world has still not fully embraced the importance of measuring intangible assets, the public sector, with its different objectives, has always had to focus on non-financial results. This has become more critical in recent years due to successive government initiatives that have required the use and disclosure of a number of prescribed performance indicators. Having briefly outlined the history of both intellectual capital and the culture of performance measurement this paper analyses the results of a survey of public sector organisations in Northern Ireland to assess how they are dealing with both the measurement and management of intellectual capital assets.
Keyphrases
lead waiting direction private sector intellectual capital prescribed performance indicator public sector different objective recent year intellectual capital asset performance measurement developing world successive government initiative many part northern ireland public sector organisation non-financial result intangible asset
