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首页> 外文期刊>Journal of Intellectual Capital >Intellectual capital in action: evidence from Italian local governments
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Intellectual capital in action: evidence from Italian local governments

机译：发挥智力资本：意大利地方政府的证据

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Purpose - Intellectual capital (IC) is attracting increasing attention from scholars and practitioners in the private sector, while research in the public sector is still in its embryonic stage, especially in regards to local governments. The purpose of this paper is to fill this gap by channelling conceptual and empirical findings from the large body of IC literature. Design/methodology/approach - The research investigates IC in action in the local government domain. A survey has been carried out involving both managers and politicians of all Italian local governments (ILGs) with more than 40,000 inhabitants. In order to define the constituents of each IC dimension perceived by ILGs, principal component analysis was used in investigating the results. Findings - Results highlights how IC components are perceived in ILGs: human capital is a combination of aptitudes in pursuing target performances, sense of ownership and motivations; relational capital is a combination of values, relationships and acts; structural capital includes procedures and routines supporting the decision-making process, the ability of achieving objectives and handling changes. Research limitations/implications - While the research findings are limited due to being based on a survey in a single country, they present opportunities for future research regarding further testing of how IC is perceived in LGs in different context. The conclusion could be beneficial also for standard setters, providing a path to support the IC disclosure by LGs. Originality/value - The paper contributes to a narrow strand of research - IC in LGs - adding new knowledge in "IC in action" research stream.
机译：目的-智力资本（IC）吸引了私营部门的学者和从业者越来越多的关注，而公共部门的研究仍处于萌芽阶段，尤其是在地方政府方面。本文的目的是通过引导大量IC文献中的概念和经验发现来填补这一空白。设计/方法/方法-该研究调查了IC在地方政府领域中的行动。已经进行了一项调查，涉及人口超过40,000的意大利所有地方政府（ILG）的管理人员和政治人物。为了定义ILG感知到的每个IC维度的组成，主要成分分析用于调查结果。调查结果-结果突出了ILG中如何看待IC组件：人力资本是追求目标绩效，主人翁意识和动力的才能的组合;关系资本是价值，关系和行为的结合;结构资本包括支持决策过程的程序和例程，实现目标和处理变更的能力。研究的局限性/含义-虽然研究结果由于基于单个国家/地区的调查而受到限制，但它们为进一步测试在不同环境下LG对IC的感知方式提供了未来研究的机会。该结论对于标准制定者也可能是有益的，它为支持LG的IC公开提供了一条途径。原创性/价值-该论文为一小部分研究做出了贡献-LG中的IC-在“ IC in action”研究流中添加了新知识。

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