Intellectual capital and the Discourses of Love and Entrepreneurship in New Public Management

Abstract

It is curious that one geographical location – the Odense region – of the DanishTax Authorities developed an aspiration to ‘prevent unfair competition’ ratherthan to control taxpayers and firms. There may be a limit to the force by whichchanges of processes and procedures actually took place initially, but the merefact that the Tax Authorities were able to talk about the difference it makes tosomething or someone is interesting. It signals a changed ambition both inrelation of a conventional conception of what the public sector may be andalso a possible departure from the streamlined New Public Sector where atten-tion to strategy means to be concerned with oneself.The aspiration to ‘prevent unfair competition’ was first developed in relationto the Odense Tax Authorities’ work with its intellectual resources and thedevelopment of its intellectual capital statement in the beginning of the 21