Serrano Cinca, Carlos; Mar Molinero, Cecilio; Bossi … - In: Journal of Intellectual Capital 4 (2003) 2, pp. 249-275
This paper discusses the identification and measurement of intangible assets in the public sector. A discussion of intellectual capital theory identifies and classifies a number of intangible assets of relevance to the public sector. Multidimensional scaling and related multivariate techniques...