Abstract
Public administration is not alien to knowledge society or to the economy. Thus, it is transforming itself to these new requirements, improving its processes to meet the needs of citizens. In this context intangible assets play an important role and become a source of competitive advantage, but only if they are properly managed. Therefore, it is necessary to previously identify intangible assets. This paper revisited the literature in order to comprehend intellectual capital model reflecting different capitals which make up institutions. This study aims to propose an intellectual capital model that enables measurement and management of intangible assets in public administration, including specific issues of public entities.
Highlights
We are immersed in a dynamic environment, complex, variable and uncertain (PRAHALAD; HAMEL, 1990) that affects all economic sectors, both in private and in public. It produced a transformation of the economy in which the intangible assets are the main factors of value creation and wealth (GRANT 1996; AMIT; SCHOEMAKER, 1993; BUENO, 1998)
It happens that the interest increases as extending the new economy based on information technology, growing service businesses and appear more entities based on knowledge
This study aims to review the literature on intangible capital and knowledge, highlighting the importance these resources have in the public sphere from the two main strands of thought on capital
Summary
We are immersed in a dynamic environment, complex, variable and uncertain (PRAHALAD; HAMEL, 1990) that affects all economic sectors, both in private and in public It produced a transformation of the economy in which the intangible assets are the main factors of value creation and wealth (GRANT 1996; AMIT; SCHOEMAKER, 1993; BUENO, 1998). Organizational learning has public authorities, seeking mechanisms to know and measure the value of knowledge and public intellectual capital, to learn how to create, transform and transmit, and to carry out an efficient and effective management of these resources These factors enable the performance of the public service and enable its management to provide the precise capabilities to achieve flexibility, responsiveness and quality to meet the demands of citizens and other social actors. This study aims to review the literature on intangible capital and knowledge, highlighting the importance these resources have in the public sphere from the two main strands of thought on capital
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