Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles

The creation of wealth through intangible factors is a valid alternative in any environment and, especially, if it has an insufficient degree of development. We look at the opinions of management on this issue using a descriptive, qualitative study carried out in the Autonomous Communities of Andalusia and Extremadura. The scope of the work is broadened with the inclusion of a different dimension of the Intellectual Capital movement – the Intellectual Capital of Regions – and with the theoretical justification of the necessity for the different public authorities to work actively for the development of this facet of intellectual capital.