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RESEARCH PRODUCT
The application of intellectual capital reports in local authorities: analysis and empirical evidence
Giovanni BronzettiGraziella Sicolisubject
intellectual capital reportsInformation Systems and Managementbusiness.industryIndividual capitalStrategy and ManagementEconomic capitallocal authoritiesAccountingContext (language use)Intellectual capitalIntellectual capital managementFinancial capitalManagement of Technology and InnovationAccountabilityINTELLECTUAL CAPITAL REPORTEconomicsMarketingEmpirical evidencebusinessdescription
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.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2011-01-01 |