CITY’S INTELLECTUAL CAPITAL FRAMEWORK: THE PERFORMANCE MEASUREMENT POINT OF VIEW

Authors

  • Lina Uziene Kaunas university of technology

DOI:

https://doi.org/10.5755/j01.em.18.2.4761

Keywords:

city’s intellectual resource, intellectual capital, framework, competitive city

Abstract

It has been widely recognized that urban competitiveness relies on the reasonable management of the intellectual resource. This is not possible without having the proper resource inventory framework in place. The main purpose of this research is to explore the core and structure of city’s intellectual capital by constructing and thoroughly investigating the intellectual capital framework, which could serve as a starting point for the city’s performance measurement.

In order to achieve this purpose the following tasks have been completed: (1) the importance of the intellectual resource in the context of urban competitiveness has been analyzed; (2) the city’s intellectual capital concept variety by different authors has been explored; (3) the competitive city-specific characteristics have been investigated; (4) a detailed city’s intellectual capital framework that would facilitate the inventory of this resource has been created; (5) city’s intellectual resource performance measurement guidelines have been defined.

A possibility of applying the concept of organizational intellectual capital structure to perform city’s intellectual resource inventory is investigated in this research. City’s intellectual capital framework proposed here differs in a large number of composite components suggested and explained. Variety of internal components defined is useful for municipalities in the city’s intellectual resource identification and, therefore, measuring its performance and making management decisions.

DOI: http://dx.doi.org/10.5755/j01.em.18.2.4761

Author Biography

Lina Uziene, Kaunas university of technology

Assoc. Professor

Accounting department

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Published

2013-08-19

Issue

Section

Accounting, Auditing, Taxation and Governance