Measuring and reporting intangible assets in multi-sectoral science and technology park: AREA Science Park of Trieste

The aim of the present study is to describe the instrument of IC reporting for research organization (RO), which have a broad scope of activities that differ from universities and private firms. Generally, they are specialized in different field applied research and technology development. The present study focus on a public research center, which uses public funds and this means that there is a greater demand for accountability. The company under analysis is the AREA Science Park of Trieste (Italy), born in the late 70s. AREA is now one of the most important parks internationally, recognized in 2005 by the Ministry of Education as a Public Institution National Research first level and poin…