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MEASURING THE DEVELOPMENT AND APPLICATION OF INTELLECTUAL CAPITAL IN LOCAL GOVERNMENT

机译:地方政府智力资本的开发与应用

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摘要

Under the Best Value Victoria policy, local governments are under increasing pressure to acquire andrnapply intellectual capital to improve responsiveness to community needs and meet cost and qualityrncriteria. Annual reports exist as vehicles for communication, accountability and decision making. Thisrnstudy examines how the internal, external and human categories of intellectual capital are represented inrnthe annual reports for the 2000 year for 77 of the 78 Victorian local governments. The nature and extentrnof intellectual capital reporting varies considerably between councils, and the disclosure of the humanrnelements of intellectual capital is particularly underdeveloped.
机译:在维多利亚州“最佳价值”政策下,地方政府承受越来越大的压力来获取和运用知识资本,以提高对社区需求的响应能力,并满足成本和质量标准。年度报告是沟通,问责和决策的工具。本研究研究了在78个维多利亚州地方政府中的2000年年度报告中,如何代表内部,外部和人力类别的智力资本。理事会之间的智力资本报告的性质和范围存在很大差异,并且智力资本的要素披露特别不完善。

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