메뉴 건너뛰기




Volumn 34, Issue 124, 2005, Pages 211-245

Some thoughts about the aplication of intellectual capital in the public sector;Reflexiones en torno a la aplicacirón del capital intelectual en el sector público

Author keywords

Human resources; Intangible assets; Intellectual Capital; Performance indicators; Public Sector; Structural capital

Indexed keywords


EID: 77953739314     PISSN: 02102412     EISSN: 02102412     Source Type: Journal    
DOI: 10.1080/02102412.2005.10779547     Document Type: Article
Times cited : (14)

References (85)
  • 1
    • 20144374706 scopus 로고    scopus 로고
    • The Value-Relevance of Intangibles: The Case of Software Capitalization
    • 1998
    • ABOODY, D, Y LEV, B. [1998]: «The Value-Relevance of Intangibles: The Case of Software Capitalization» Journal of Accounting Research, Supplement, 1998, pp. 161-191.
    • (1998) Journal of Accounting Research , Issue.SUPPL. , pp. 161-191
    • Aboody, D.1    Lev, B.2
  • 2
    • 84986100105 scopus 로고    scopus 로고
    • The value evolution: Addressing larger implications of an intellectual capital and intangibles perspectives
    • ALLEE, V. [2000]: «The value evolution: addressing larger implications of an intellectual capital and intangibles perspectives», Journal of Intellectual Capital, vol. 1, no. 1, pp. 17-32.
    • (2000) Journal of Intellectual Capital , vol.1 , Issue.1 , pp. 17-32
    • Allee, V.1
  • 3
    • 77953802760 scopus 로고
    • Report of committee on environmental effects of organizational performance
    • AMERICAN ACCOUNTING ASSOCIATION, AAA, 1973
    • AMERICAN ACCOUNTING ASSOCIATION, AAA [1973]: «Report of Committee on Environmental Effects of Organizational Performance», The Accounting Review, vol. 51, 1973.
    • (1973) The Accounting Review , vol.51
  • 4
    • 23744472183 scopus 로고
    • Report of the committee on accounting for human resources
    • [1977]: «Report of the Committee on Accounting for Human Resources», the Accounting Review, Supplement, pp. 169-185.
    • (1977) The Accounting Review , Issue.SUPPL. , pp. 169-185
  • 6
    • 77953784488 scopus 로고    scopus 로고
    • Next Generation Research Group Paper
    • ARTHUR ANDERSEN [1998]: Knowledge Measurement, Next Generation Research Group Paper, no. 99-1029.
    • (1998) Knowledge Measurement , pp. 99-1029
    • Arthur, A.1
  • 7
    • 77953780001 scopus 로고    scopus 로고
    • ASOCIACION ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACION DE EMPRESAS, AECA, Madrid
    • ASOCIACION ESPAÑOLA DE CONTABILIDAD Y ADMINISTRACION DE EMPRESAS, AECA [1996]: Contabilidad de Gestión Medioambiental, Documento no 13, Madrid.
    • (1996) Contabilidad de Gestión Medioambiental, Documento , pp. 13
  • 9
    • 33750454550 scopus 로고    scopus 로고
    • AUSTRIAN RESEARCH CENTERS SEIBERSDORF, en línea consulta: 5 de abril de
    • AUSTRIAN RESEARCH CENTERS SEIBERSDORF [1999]: «ARC Intellectual Capital Reports», [en línea] < http://www.arcs.ac.at/publik/ fulltext/wissensbilanz> [consulta: 5 de abril de 2004].
    • (1999) ARC Intellectual Capital Reports
  • 10
    • 20144374308 scopus 로고    scopus 로고
    • Revalued financial, tangible and intangible assets: Associations with share prices and non-market-based value estimates
    • 1998
    • BARTH, M., Y CLINCH, G. [1998]: «Revalued Financial, tangible and intangible assets: Associations with share prices and non-market-based value estimates», Journal of Accounting Research, vol. 36, Supplement 1998, pp 199-233.
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL. , pp. 199-233
    • Barth, M.1    Clinch, G.2
  • 11
    • 84986106062 scopus 로고    scopus 로고
    • National intellectual capital index: The benchmarking of arab countries
    • BONTIS, N. [2004]: «National Intellectual Capital index: The Benchmarking of Arab Countries», Journal of Intellectual Capital, vol. 5, pp 13-39.
    • (2004) Journal of Intellectual Capital , vol.5 , pp. 13-39
    • Bontis, N.1
  • 12
    • 0000345393 scopus 로고    scopus 로고
    • The knowledge toolbox: A review of the tools available to measure and manage intangible resources
    • BONTIS, N.; DRAGONETTI, N. C; JACOBSEN, K., Y ROOS, G.: [1999]: «The Knowledge Toolbox: A review of the tools available to measure and manage intangible resources», European Management Journal, vol. 17, no 4, pp. 391-401.
    • (1999) European Management Journal , vol.17 , Issue.4 , pp. 391-401
    • Bontis, N.1    Dragonetti, N.C.2    Jacobsen, K.3    Roos, G.4
  • 13
    • 84986174499 scopus 로고    scopus 로고
    • Encouraging innovation in the public sector
    • BORINS, S. [2001]: «Encouraging innovation in the public sector», Journal of Intellectual Capital, vol. 2, no. 3, pp. 310-319.
    • (2001) Journal of Intellectual Capital , vol.2 , Issue.3 , pp. 310-319
    • Borins, S.1
  • 14
    • 0004104116 scopus 로고    scopus 로고
    • International Thomson Business Press, Thomson Learning Europe
    • BROOKING, A. [1996]: Intellectual Capital, International Thomson Business Press, Thomson Learning Europe.
    • (1996) Intellectual Capital
    • Brooking, A.1
  • 15
    • 0012758343 scopus 로고
    • Human resource measurement: A challenge for accountants
    • April
    • BRUMMET, R. L.; FLAMHOLTZ, E. G., Y PYLE, W. C. [1968]: «Human Resource Measurement: A Challenge for Accountants», The Accounting Review, April, 217-224.
    • (1968) The Accounting Review , pp. 217-224
    • Brummet, R.L.1    Flamholtz, E.G.2    Pyle, W.C.3
  • 16
    • 77953666367 scopus 로고    scopus 로고
    • El ánalisis financiero en las administraciones locales
    • BRUSCA; I., Y CONDOR, V. [2001]: «El ánalisis financiero en las administraciones locales», Revista Española de Financiació.n y Contabilidad, vol. XXX, no 108, pp. 475-503.
    • (2001) Revista Española de Financiació.n y Contabilidad , vol.30 , Issue.108 , pp. 475-503
    • Brusca1    , I.2    Condor, V.3
  • 18
    • 77953645780 scopus 로고    scopus 로고
    • La relevancia de los intangibles para la valoración y la gestión de las empresas: revision de la literatura
    • CANIBANO, L.; GARCIA-AYUSO, M., Y SANCHEZ, P. [1999]: «La relevancia de los intangibles para la valoración y la gestión de las empresas: revision de la literatura», Revista Española de Financiación y Contabilidad, no. 100, pp. 17-88.
    • (1999) Revista Española de Financiación y Contabilidad , Issue.100 , pp. 17-88
    • Canibano, L.1    Garcia-Ayuso, M.2    Sanchez, P.3
  • 19
    • 7444230854 scopus 로고    scopus 로고
    • Accounting for intangibles: A literature review
    • [2000]: «Accounting for Intangibles: A Literature Review», Journal of Accounting Literature, vol. 19, pp. 102-130.
    • (2000) Journal of Accounting Literature , vol.19 , pp. 102-130
  • 20
    • 77953734833 scopus 로고
    • en línea, consulta: 5 de abril de 2004
    • CHARLOTTE CITY [1994]: «Charlotte's Balanced Scorecard», [en línea] < http://www.charmeck.nc.us/cibudget> [consulta: 5 de abril de 2004].
    • (1994) Charlotte's Balanced Scorecard
    • Charlotte, C.1
  • 21
    • 33747603093 scopus 로고    scopus 로고
    • CIC-IADE, Documentos Intellectus, CIC-IADE, Universidad Autónoma de Madrid
    • CIC-IADE [2003]: Modelo Intellectus: Medición y Gestión del Capital Intelectual, Documentos Intellectus, no. 5, CIC-IADE, Universidad Autónoma de Madrid.
    • (2003) Modelo Intellectus: Medición y Gestión del Capital Intelectual , pp. 5
  • 23
    • 0003077926 scopus 로고    scopus 로고
    • Science & technology as predictors of stock performance
    • May-June
    • DENG, Z.; LEV, B., Y NARIN, F. [1999]: «Science & Technology as Predictors of Stock Performance», Financial Analysts Journal, May-June: 20-32.
    • (1999) Financial Analysts Journal , pp. 20-32
    • Deng, Z.1    Lev, B.2    Narin, F.3
  • 27
    • 33744900217 scopus 로고    scopus 로고
    • Intellectual capital of nations, for future wealth creations
    • EDVINSSON, L., Y STENFELT, C. [1999]: «Intellectual capital of Nations, for future wealth creations, Journal of Human Costing and Accounting, vol. 4, no. 1, pp. 21-33.
    • (1999) Journal of Human Costing and Accounting , vol.4 , Issue.1 , pp. 21-33
    • Edvinsson, L.1    Stenfelt, C.2
  • 28
    • 84963145369 scopus 로고
    • Towards some principles for intangible asset account
    • Summer 1990
    • EGGINTON, D. A. [1990]: «Towards some principles for intangible asset account», Accounting and Business Research, Summer 1990, pp. 193-205.
    • (1990) Accounting and Business Research , pp. 193-205
    • Egginton, D.A.1
  • 29
    • 77953739876 scopus 로고    scopus 로고
    • Las mejores ciudades para vivir
    • de junio de 1999
    • EL MUNDO [1999]: «Las mejores ciudades para vivir», La Revista de El Mundo, no. 190, 6 de junio de 1999.
    • (1999) La Revista de el Mundo , vol.6 , Issue.190
    • El, M.1
  • 30
    • 77953741497 scopus 로고    scopus 로고
    • E1 bienestar reside en el Norte y el Mediterraneo
    • 2000
    • EL PAIS [2000]: «E1 bienestar reside en el Norte y el Mediterraneo», El País, 21 de diciembre de 2000.
    • (2000) El País, 21 de Diciembre de
    • El, P.1
  • 31
    • 77953801987 scopus 로고    scopus 로고
    • Los turolenses son los terceros de España con mayor calidad de vida
    • de octubre de 2000
    • EL PERIODICO DE ARAGÓN [2000]: «Los turolenses son los terceros de España con mayor calidad de vida», El Periódico de Aragón, 9 de octubre de 2000.
    • (2000) El Periódico de Aragón , vol.9
    • El, P.D.E.A.1
  • 32
    • 14944352318 scopus 로고    scopus 로고
    • EUROFORUM, Modelo Intelect, IUEE, San Lorenzo de El Escorial, Madrid
    • EUROFORUM [1998]: Medición del Capital Intelectual. Modelo Intelect, IUEE, San Lorenzo de El Escorial, Madrid.
    • (1998) Medición del Capital Intelectual
  • 33
    • 77953791910 scopus 로고    scopus 로고
    • FASB, APB Opinion, Accounting for Intangible Assets
    • FASB [2001]: Accounting Principles Board, APB Opinion, no. 17, Accounting for Intangible Assets.
    • (2001) Accounting Principles Board , Issue.17
  • 34
    • 77953800406 scopus 로고    scopus 로고
    • FEMP, en línea Federatión Española de Municipios y Provincias consulta: 5 de abril de 2004
    • FEMP [2001]: Código de Buenas Prácticas Ambientales, [en línea] Federatión Española de Municipios y Provincias, < http://femp. es/life/html/index.html> 9[consulta: 5 de abril de 2004].
    • (2001) Código de Buenas Prácticas Ambientales
  • 35
    • 84986106061 scopus 로고    scopus 로고
    • Factors explaining the inefficient valuation of intangibles
    • GARCÍA-AYUSO, M. [2003]: «Factors explaining the inefficient valuation of intangibles», Accounting, Auditing & Accountability Journal, vol. 16, no. 1, pp. 57-69.
    • (2003) Accounting, Auditing & Accountability Journal , vol.16 , Issue.1 , pp. 57-69
    • GarcÍa-Ayuso, M.1
  • 36
    • 84953593313 scopus 로고
    • Objectives of financial reporting
    • GASB, Concepts Statement, September
    • GASB [1987]: Concepts Statement no. 1, «Objectives of Financial Reporting», Governmental Accounting Standards Board, Journal of Accountancy, September, 196-205.
    • (1987) Governmental Accounting Standards Board, Journal of Accountancy , Issue.1 , pp. 196-205
  • 37
    • 77953789966 scopus 로고    scopus 로고
    • Basic financial statements-and management's discussion and analysis-for state and local governments
    • GASB, Statement
    • GASB [1999]: Statement no. 34, «Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments», Governmental Accounting Standards Board.
    • (1999) Governmental Accounting Standards Board , Issue.34
  • 38
    • 15844382337 scopus 로고    scopus 로고
    • Organizational culture and budget related behavior: a comparative contingency study of three local government organizations
    • GODDARD, A. [1997]: «Organizational Culture and Budget Related Behavior: A Comparative Contingency Study of Three Local Government Organizations»,. The International Journal of Accounting, vol. 32, no. 1, pp. 79-97.
    • (1997) The International Journal of Accounting , vol.32 , Issue.1 , pp. 79-97
    • Goddard, A.1
  • 39
    • 0035486189 scopus 로고    scopus 로고
    • Intangibles and accounting classifications. In search for a classification strategy
    • GRÖJER, J. E [2001]: «Intangibles and Accounting Classifications. In Search for a Classification Strategy», Accounting, Organizations and Society, vol. 26, pp. 695-713.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 695-713
    • Gröjer, J.E.1
  • 40
    • 77951542827 scopus 로고    scopus 로고
    • Eficacia, eficiencia y gestión de lo intangible: el capital intelectual en las Organizaciones y la administración publica
    • GUIMET, J. [1999]: «Eficacia, eficiencia y gestión de lo intangible: el capital intelectual en las Organizaciones y la Administración Publica», Revista CT/Catastro, vol. 35, pp. 49-59.
    • (1999) Revista CT/Catastro , vol.35 , pp. 49-59
    • Guimet, J.1
  • 42
    • 84963165459 scopus 로고
    • Accounting for intangibles: A theoretical perspective
    • Spring
    • HODGSON, A.; OKUNEV, J., Y WILLET, R. [1993]: «Accounting for intangibles: A theoretical perspective», Accounting & Business Research, vol. 23, no. 90, Spring, pp. 138-150.
    • (1993) Accounting & Business Research , vol.23 , Issue.90 , pp. 138-150
    • Hodgson, A.1    Okunev, J.2    Willet, R.3
  • 43
    • 77952682552 scopus 로고    scopus 로고
    • ICAC, Libro Blanco para la reforma de la Contabilidad en España, Instituto de Contabilidad y Auditoría de Cuentas, Comisión de expertos para el desarrollo de la information sobre intangibles
    • ICAC [2002]: Informe sobre la situación actual de la contabilidad en España y lineas básicas para abordar su reforma (Libro Blanco para la reforma de la Contabilidad en España), Instituto de Contabilidad y Auditoría de Cuentas, Comisión de expertos para el desarrollo de la information sobre intangibles.
    • (2002) Informe Sobre la Situación Actual de la Contabilidad en España y Lineas Básicas Para Abordar su Reforma
  • 45
    • 8744281137 scopus 로고    scopus 로고
    • International Accounting Standards Board, IASB, IASB, Londres
    • International Accounting Standards Board, IASB [2002a]: Exposure Draft (ED3), «Business Combinations», IASB, Londres.
    • (2002) Exposure Draft (ED3), «Business Combinations»
  • 46
    • 77953763619 scopus 로고    scopus 로고
    • Exposure Draft of Proposed Amendments to IAS 36, and IAS, «Intangible Assets», IASB, Londres
    • - [2002b]: Exposure Draft of Proposed Amendments to IAS 36, «Impaiment of Assets», and IAS 38, «Intangible Assets», IASB, Londres.
    • (2002) Impaiment of Assets , vol.38
  • 47
    • 15844428939 scopus 로고    scopus 로고
    • International Accounting Standards Committee, IASC, International Accounting Standard, IAS, IASB, Londres
    • International Accounting Standards Committee, IASC [1998]: International Accounting Standard, IAS 38, «Intangible Assets», IASB, Londres.
    • (1998) Intangible Assets , vol.38
  • 48
    • 0041874486 scopus 로고    scopus 로고
    • International Federation of Accountants, IF AC, Financial and Management Accounting Committee
    • International Federation of Accountants, IF AC [1998]: The Measurement and Management of Intellectual Capital, Financial and Management Accounting Committee.
    • (1998) The Measurement and Management of Intellectual Capital
  • 49
    • 0007219314 scopus 로고    scopus 로고
    • Implementation mode and local government performance: A norwegian experiences
    • JOHNSEN, A [1999]: «Implementation Mode and Local Government Performance: A Norwegian Experiences, Financial Accountability and Management, vol. 15, no. 1, pp. 41-66.
    • (1999) Financial Accountability and Management , vol.15 , Issue.1 , pp. 41-66
    • Johnsen, A.1
  • 51
    • 0026494564 scopus 로고
    • The balanced scorecard: Measures that drive performances
    • KAPLAN, R. S., Y NORTON, D. P. [1992]: «The Balanced Scorecard: Measures that Drive Performances», Harvard Business Review, vol. 70, no. 1, pp. 71-79.
    • (1992) Harvard Business Review , vol.70 , Issue.1 , pp. 71-79
    • Kaplan, R.S.1    Norton, D.P.2
  • 52
    • 84992773287 scopus 로고    scopus 로고
    • Accounting for human resource development in the public sectors
    • May 1996
    • KLASE, K. A. [1996]: «Accounting for human resource development in the public sectors, International Journal of Public Administration, vol. 19, no. 5, May 1996, pp. 661-688.
    • (1996) International Journal of Public Administration , vol.19 , Issue.5 , pp. 661-688
    • Klase, K.A.1
  • 53
    • 9344241270 scopus 로고    scopus 로고
    • Intangible assets and stocks prices in the pre-SEC era
    • 1999
    • KRISTEN, E., Y GREGORY, W. [1999]: «Intangible assets and stocks prices in the pre-SEC Era», Journal of Accounting Research, vol. 37, Supplement 1999, pp. 17-44.
    • (1999) Journal of Accounting Research , vol.37 , Issue.SUPPL. , pp. 17-44
    • Kristen, E.1    Gregory, W.2
  • 55
    • 48049123998 scopus 로고
    • Organisational theory and human resource accountings
    • September
    • LIKERT, R., Y BOWERS, D. [1968]: «Organisational Theory and Human Resource Accountings, American Psychologist, September, pp. 585-592.
    • (1968) American Psychologist , pp. 585-592
    • Likert, R.1    Bowers, D.2
  • 56
    • 77953730999 scopus 로고    scopus 로고
    • Modrego, y dirigido por E. Bueno e I. Gómez, Ed. Directión General de Investigatión, Consejería de Educación, Comunidad de Madrid
    • MADRI D. [2002]: Capital intelectual y producción científica, trabajo coordinado por A. Modrego, y dirigido por E. Bueno e I. Gómez, Ed. Directión General de Investigatión, Consejería de Educación, Comunidad de Madrid.
    • (2002) Capital Intelectual y Producción Científica, Trabajo Coordinado Por a
    • Madri, D.1
  • 57
    • 77953756649 scopus 로고    scopus 로고
    • trabajo coordinado por A. Modrego, y dirigido por E. Bueno e I. Gómez, Ed. Dirección General de Investigation, Consejería de Educatión, Comunidad de Madrid
    • - [2003]: Gestidn del Conocimiento en Universidades y Administraciones Publicas, trabajo coordinado por A. Modrego, y dirigido por E. Bueno e I. Gómez, Ed. Dirección General de Investigation, Consejería de Educatión, Comunidad de Madrid.
    • (2003) Gestidn del Conocimiento en Universidades y Administraciones Publicas
  • 59
    • 2942720113 scopus 로고    scopus 로고
    • artner and Cranfield School of Management, Report CR
    • MARR, B., Y NEELY, A. [2001]: alanced Scorecard Software Report, artner and Cranfield School of Management, Report CR 101.
    • (2001) Alanced Scorecard Software Report , pp. 101
    • Marr, B.1    Neely, A.2
  • 62
    • 0042888051 scopus 로고    scopus 로고
    • Up the [E]Organization!: A Seven-Dimensional Model for the Centerless Enterprises
    • First Quarter 2000
    • NEILSON, G. L.; PASTERNACK, B. A., Y VISCIO, A. J. [2000]: «Up the [E]Organization!: A Seven-Dimensional Model for the Centerless Enterprises», Journal of Strategy & Business, First Quarter 2000, Issue 18, pp. 52-61.
    • (2000) Journal of Strategy & Business , Issue.18 , pp. 52-61
    • Neilson, G.L.1    Pasternack, B.A.2    Viscio, A.J.3
  • 65
    • 84986166744 scopus 로고    scopus 로고
    • Intellectual capital and firm performance of US multinational firms: A study of the resource-based and stakeholder views
    • RIHAD-BELKAHOUI, A. [2003]: «Intellectual capital and firm performance of US multinational firms: A study of the resource-based and stakeholder views», Journal of Intellectual Capital, vol. 4, no. 2, pp. 215-226.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.2 , pp. 215-226
    • Rihad-Belkahoui, A.1
  • 66
    • 0002009912 scopus 로고    scopus 로고
    • Discovering new value in intellectual property
    • January-February 2000
    • RTVETTE, K., Y KLINE, D. [2000]: «Discovering new value in Intellectual Property», Harvard Business Review, January-February 2000, pp. 54-66.
    • (2000) Harvard Business Review , pp. 54-66
    • Rtvette, K.1    Kline, D.2
  • 67
    • 84986040997 scopus 로고
    • Determinants of corporate social responsibility disclosure: An application of stakeholder theory
    • Organizations and Society
    • ROBERTS, R. [1992]: «Determinants of Corporate Social Responsibility Disclosure: an Application of Stakeholder Theory», Accounting, Organizations and Society, vol. 20, pp. 457-466.
    • (1992) Accounting , vol.20 , pp. 457-466
    • Roberts, R.1
  • 68
    • 77953780383 scopus 로고    scopus 로고
    • Gestión de la I+D en universidades: Qué tipos de conocimientos son relevantes?
    • «La transferencia de tecnología en Españaquo;;, d. Dirección de Política Cientifíca de la Comunidad de Madrid
    • RODRIGUEZ, A.; RANGUELOV, S.; LANDETA, J., Y PANERA, F. [2003a]: «Gestión de la I+D en Universidades: Qué tipos de conocimientos son relevantes?» Revista Madri+d; vol. 5, «La transferencia de tecnología en Españaquo;; d. Dirección de Política Cientifíca de la Comunidad de Madrid.
    • (2003) Revista Madri+D , vol.5
    • Rodriguez, A.1    Ranguelov, S.2    Landeta, J.3    Panera, F.4
  • 69
    • 77953785964 scopus 로고    scopus 로고
    • Knowledge networks: A key element for university research and innovation process. A case study
    • ISBN 0853581223, septiembre, Ed. University of Nottingham, Nottingham Reino Unido
    • RODRIGUEZ, A., Y RANGUELOV, S. [2003b]: Knowledge Networks: A key element for university research and innovation process. A case study, Proceedings from the 3rd European Knowledge Management Conference «Knowledge Management in actions», ISBN 0853581223, vol. 1, septiembre, Ed. University of Nottingham, Nottingham (Reino Unido).
    • (2003) Proceedings From the 3rd European Knowledge Management Conference «Knowledge Management in actions , vol.1
    • Rodriguez, A.1    Ranguelov, S.2
  • 70
    • 77953739110 scopus 로고    scopus 로고
    • R&D&T capital in universities: What types of knowledge drive it?
    • próxima publicación 2004
    • RODRÍGUEZ, A.; RANGUELOV, S., Y LANDETA, J. [2004]: «R&D&T Capital in Universities: what Types of knowledge drive it?», Journal of Intellectual Capital, vol. 5, no. 2, próxima publicación 2004.
    • (2004) Journal of Intellectual Capital , vol.5 , Issue.2
    • Rodríguez, A.1    Ranguelov, S.2    Landeta, J.3
  • 71
    • 3543106098 scopus 로고    scopus 로고
    • Intellectual capital. What you can measure you can manage
    • November 1996
    • ROOS, J. [1996]: «Intellectual Capital. What You Can Measure You can Manage», IMD Perspectives for Managers, vol. 26, no. 10, November 1996.
    • (1996) IMD Perspectives for Managers , vol.26 , Issue.10
    • Roos, J.1
  • 73
    • 0012646407 scopus 로고    scopus 로고
    • Data envelopment analysis: The evolution of the state of the art [1978-1995]
    • SEIFORD, L. M. [1996]: «Data Envelopment Analysis: The Evolution of the State of the Art [1978-1995]», Journal of Productivity Analysis, vol. 7, pp. 99-137.
    • (1996) Journal of Productivity Analysis , vol.7 , pp. 99-137
    • Seiford, L.M.1
  • 75
    • 84986084400 scopus 로고    scopus 로고
    • The measurement of intangible assets in public sector using scaling techniques
    • SERRANO, C; MAR-MOLINERO, C, Y BOSSI, A. [2003]: «The measurement of intangible assets in public sector using scaling techniques», Journal of Intellectual Capital, vol. 4, no. 2, pp. 249-275.
    • (2003) Journal of Intellectual Capital , vol.4 , Issue.2 , pp. 249-275
    • Serrano, C.1    Mar-Molinero, C.2    Bossi, A.3
  • 78
    • 84986164005 scopus 로고    scopus 로고
    • International accounting disharmony: The case of intangibles
    • STOLOWY, H., Y JENY-CAZAVAN, A. [2001]: «International accounting disharmony: the case of intangibles», ccounting, Auditing and Accountability Journal, vol. 14, no..5, pp. 477-496.
    • (2001) Ccounting, Auditing and Accountability Journal , vol.14 , Issue.5 , pp. 477-496
    • Stolowy, H.1    Jeny-Cazavan, A.2
  • 80
    • 23844470758 scopus 로고    scopus 로고
    • Measuring intangible assets. An Emerging Standards
    • in Morey, Maybury & Thuraisingham eds., MIT Press, Cambridge, Massachusetts
    • - [2000]: «Measuring Intangible Assets. An Emerging Standards, in Morey, Maybury & Thuraisingham (eds.), Knowledge Management. Classic and contemporary Works, MIT Press, Cambridge, Massachusetts.
    • (2000) Knowledge Management. Classic and Contemporary Works
  • 81
    • 0033507402 scopus 로고    scopus 로고
    • Governance in the digital economy
    • TAPSCOTT, D., Y AGNEW, D. [1999]: «Governance in the digital economy», Finance and Development, vol. 36, no. 4, pp. 84-87.
    • (1999) Finance and Development , vol.36 , Issue.4 , pp. 84-87
    • Tapscott, D.1    Agnew, D.2
  • 83
    • 77953600749 scopus 로고
    • Indicadores de gestión para las. Entidades publicas
    • abril-junio
    • TORRES, L. [1991]: «Indicadores de Gestión para las. Entidades Publicas», Revista Española de Financiación y Contabilidad, vol. XX, no. 67, abril-junio, pp. 535-558.
    • (1991) Revista Española de Financiación y Contabilidad , vol.20 , Issue.67 , pp. 535-558
    • Torres, L.1
  • 85
    • 77953796731 scopus 로고    scopus 로고
    • La práctica. del 3cuadro de mando integrals
    • marzo-abril
    • VIVAS, C. [1998]: «La práctica. del 3cuadro de mando integrals», Finanzas & Contabilidad Harvard Deusto, vol. 22, marzo-abril, pp. 42-52.
    • (1998) Finanzas & Contabilidad Harvard Deusto , vol.22 , pp. 42-52
    • Vivas, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.