INTELEKTUALNI KAPITAL U JAVNOM SEKTORU: TAKSONOMIJA NEMATERIJALNIH ULAGANJA U JAVNE ORGANIZACIJE

The Intellectual Capital theory emerged mainly from analyses and observations in business sector based on the growing importance of intellectual capital as a production factor and on its contribution to create value and competitive advantages. The importance of managing intellectual capital is also recognized in public organizations although the theory reveals differences in application to the public sector and is less developed in this environment. In fact, most methodologies to manage intellectual capital were developed in the business area and research at public sector level did not verify the same attention. In literature it is possible to realize that although there are some studies that analyse the management of intellectual capital in the public sector, there are few studies that suggest methodologies specific to this sector. Thus, this article aims to discuss the main aspects about the applicability of intellectual capital theory to the public sector and to propose a taxonomy of intangible assets appropriate to this sector through critical review of main contributions of literature. The analysis allowed finding several arguments that justify the application of the theory to public sector. It also allowed suggesting a classification of intellectual capital based on the intangible assets considered relevant to public sector namely the set of the followed categories: Human capital, Structural capital, Relational capital, Services capital and Public Commitment capital.Teorija intelektualnog kapitala proizašla je uglavnom iz analiza i zapažanja u poslovnom sektoru na temelju rastuće važnosti intelektualnog kapitala kao proizvodnog čimbenika i na njegovom doprinosu stvaranju vrijednosti i konkurentskih prednosti. Važnost upravljanja intelektualnim kapitalom je, također, prepoznata u javnim organizacijama, iako teorija otkriva razlike u primjeni na javni sektor i u ovom je okruženju manje razvijena. Naime, većina metodologija za upravljanje intelektualnim kapitalom razvijeno je u poslovnom području, a istraživanja na razini javnog sektora nisu dobila istu pozornost. Iz dosadašnjih istraživanja proizlazi da, iako postoje neke studije koje analiziraju upravljanje intelektualnim kapitalom u javnom sektoru, mali je broj studija koje sugeriraju metodologije specifične za ovaj sektor. Stoga se u ovom članku analiziraju glavni aspekti primjenjivosti teorije intelektualnog kapitala na javni sektor i predlaže se taksonomija nematerijalne imovine prikladna za ovaj sektor kritičkim osvrtom na glavne doprinose u literaturi. Analiza je omogućila pronalazak nekoliko argumenata koji opravdavaju primjenu teorije u javnom sektoru. Također, omogućila je i prijedlog klasifikacije intelektualnog kapitala na temelju nematerijalne imovine koja se smatra relevantnom za javni sektor, odnosno, niz sljedećih kategorija: ljudski kapital, strukturni kapital, relacijski kapital, kapital usluga i kapital javnih obveza

Case Study in Intellectual Capital and Territorial Development: Analysing Portuguese Local Governments WEB Pages

Multiple authors argue that the digital infrastructure of municipalities and regions, such as websites, have an important role to play in local and regional development since they enable the access and sharing of information, knowledge and the provision of certain services. Functioning as an entrance way to a territory, the websites provide important contributions in the knowledge and intellectual capital management activities. In this sense, an evaluation of websites is a core activity for the updating of content and delivery of services, contributing to their best management in the context of e-government. However, there are a limited number of studies on evaluation of websites from the perspective of intellectual capital, although the importance of this asset, either in business or public sector, and also to the development of territories is recognized. So, this study intend to show the importance of intellectual capital in the public sector, more specifically on local government, by assessing the intellectual capital of its web pages by implementing a model of intellectual capital for the public sector

Intellectual Capital in the Public Sector – An Assessment of City Councils’ Web Pages.

A sociedade da informação com as transformações que lhe têm sido inerentes pela aplicação generalizada das Tecnologias da Informação e Comunicação têm criado um ambiente cada vez mais concorrencial na actividade económica e entre os territórios. Verifica-se nas economias uma crescente importância dos factores intangíveis e incorpóreos no desenvolvimento de vantagens competitivas. São activos intangíveis, como o conhecimento, a informação, a criatividade e as competências dos trabalhadores, a qualidade, entre outros, constituem hoje os principais factores de produção das organizações. Esta transição de uma economia baseada em bens tangíveis para uma economia baseada em activos intangíveis, a chamada economia do conhecimento, tem resultado em áreas de investigação como é o capital intelectual. Com este estudo pretende-se mostrar a importância do capital intelectual para as organizações no sector público, em concreto para a administração pública local. Pelo que consiste numa avaliação do capital intelectual através da análise de páginas de Internet de instituições da administração pública local, traduzindo-se na aplicação prática de um modelo de capital intelectual para o sector público

O efeito da pandemia na estratégia nacional para o turismo em Portugal: O desafio da sustentabilidade

Em Portugal, sobretudo a partir da última década, as estratégias nacionais para o turismo têm refletido preocupação com o desenvolvimento sustentável da atividade. Esta preocupação tornou-se o desígnio da atual Estratégia Turismo 2027 e acentuou-se com o contexto da pandemia Covid-19, a qual trouxe grandes dificuldades ao setor do turismo. A recuperação do setor está a ser encarada como uma oportunidade de planear as atividades com base nos princípios da sustentabilidade. Assim, este artigo pretende analisar a presença da sustentabilidade enquanto filosofia de desenvolvimento na evolução das estratégias nacionais para o turismo e analisar o efeito da pandemia na atual estratégia. A análise permitiu perceber que o principal efeito da pandemia na estratégia nacional foi levar ao aceleramento na implementação de práticas sustentáveis. A publicação do Plano Turismo +Sustentável 20-23 mostra ser a primeira fase do desafio de tornar Portugal um destino turístico sustentável

The Impact of Information Systems on the Work Processes of Accountants in Baixo Alentejo and Central Alentejo

This study analyses the impact of information systems on the daily work of accountants in Baixo Alentejo and Central Alentejo. For this purpose, questionnaire surveys were used to assess the perception of information systems users regarding seven dimensions: satisfaction; productivity; management control; innovation; decision-making; quality and information security. Data were processed and treated using descriptive and multivariate statistical analysis techniques. The results of the study showed that the dimension with the higher impact was decision-making and that the computer application most used by accountants was Primavera. The study also revealed that the computer application used by the accountant influences their perception of impacts in the dimensions studied

Kapitał intelektualny – strategiczne zasoby organizacji

The increasing investment in intangibles and the growth of markets of goods and services based on knowledge shows that these assets that comprise the intellectual capital are the key to strategic management of organizations in the knowledge economy. In increasingly competitive markets, where it is mandatory to innovate constantly, the value of products and services seems to depend more and more on the percentage of technology, knowledge and intelligence embedded in them. Given this reality, intellectual capital should be considered a strategic resource and the ability to manage it, a key factor for success. This study intends to address this issue reflectively, showing the importance of intellectual capital and its strategic management as a way of developing sustainable competitive advantage for organizations.Wzrost inwestycji w zasoby niematerialne oraz rozwój rynku towarów i usług opartych na wiedzy dowodzą, że aktywa, które składają się na kapitał intelektualny, są kluczem do strategicznego zarządzania organizacjami w gospodarce opartej na wiedzy. Na coraz bardziej konkurencyjnych rynkach, gdzie koniecznością staje się ciągłe wprowadzanie innowacji, wartość produktów i usług w coraz większym stopniu zależy od ich zaawansowania technologicznego, wiedzy i inteligencji wykorzystanych do ich tworzenia. Należy zatem uznać kapitał intelektualny za zasób strategiczny organizacji, a zdolność do zarządzania nim – za kluczowy czynnik sukcesu przedsiębiorstwa. W artykule zaprezentowano znaczenie kapitału intelektualnego i zarządzania strategicznego tym kapitałem jako czynnika budującego zrównoważoną przewagę konkurencyjną organizacji

Analiza kapitału cyfrowego stron internetowych portugalskich samorządów

Studies focusing on local administration websites started in e-government field, where website management models are based on technological criteria, undervaluing relevant dimensions in the management of these organizations: transparency, relations network, etc. These dimensions are emphasized in intellectual capital field, in which there are various studies about website management. However, these innovative studies are of exploratory nature and do not present any models based on these theories to be used in the management of local administration websites. This paper proposes a model which considers relevant dimensions of intellectual capital in the development of municipal councils’ websites—Services, Democratic, Relational and Organizational e-Capital. The model was applied to analyze the contribution of the Simplex Autárquico 2010/2011 Programme to the digital capital of Portuguese municipal councils’ websites, verifying that it has led to an improvement in the digital capital of 98.4% of the websites, with a higher contribution in the case of Services e-Capital.Badania nad stronami internetowymi administracji samorządowej rozpoczęły się w obszarze e-rządu, gdzie modele zarządzania stronami internetowymi oparte są o kryteria technologiczne, przy czym zaniedbuje się istotne wymiary zarządzania tymi organizacjami: przejrzystość, sieć relacji, itp. Wymiary te podkreślane są w obszarze kapitału intelektualnego, w którym istnieją rozmaite badania na temat zarządzania stronami internetowymi. Jednakże te innowacyjne badania mają charakter eksploracyjny i nie prezentują żadnych modeli, które byłyby oparte na tych teoriach, a które można by wykorzystać w zarządzaniu stronami internetowymi administracji samorządowej. Niniejszy artykuł proponuje model, który bierze pod uwagę istotne wymiary kapitału intelektualnego w rozwoju stron internetowych rad gmin ‒ e-kapitał usługowy, demokratyczny, relacyjny i organizacyjny. Model został wykorzystany do analizy wkładu programu Simplex Autárquico 2010/2011 w kapitał cyfrowy stron internetowych rad gmin w Portugalii. Dokonana weryfikacja potwierdziła, iż przyczynił się on do poprawy kapitału cyfrowego stron o 98,4%, przy czym wkład ten był wyższy w przypadku e-kapitału usług

Lokalne modele e-administracji – krytyczny przegląd stosowanych rozwiązań

Over the last decades, local public administrations have looked for new ways of providing public services through Internet developing e-government projects. To achieve information about the progress of these projects several models have been developed to assess and classify e-government websites of cities and municipalities. This paper intends to identify the model that analyzes the process of local e-government, checking the main contributions in the literature. From the analysis of literature it was possible to identify two sets of approaches, on the one hand, the studies that analyze the levels of maturity of e-government process, and on the other hand, some works that intend to describe the practices of electronic governance. The research made it possible to verify that approaches with technological focus are dominant, underestimating important aspects of public administration management.W ciągu ostatnich dziesięcioleci lokalne administracje publiczne szukały nowych sposobów świadczenia usług publicznych z wykorzystaniem Internetu, rozwijając projekty e-administracji. Aby uzyskać informacje na temat postępów w realizacji tych projektów przez samorządy lokalne, opracowano kilka modeli oceny i klasyfikacji stron internetowych e-administracji miast i gmin. Na bazie dostępnej literatury przedmiotu w artykule podjęto próbę identyfikacji modeli, które analizują proces lokalnej e-administracji. Na podstawie analizy dostępnych publikacji z tego zakresu wyróżniono dwa podejścia służące identyfikacji przyjętego przez e-administrację modelu. Z jednej strony rozpatrywany jest poziom dojrzałości (zaawansowania) procesów e-administracji, z drugiej opisywane są praktyki zarządzania elektronicznego. W wyniku przeprowadzonych badań stwierdzono dominację podejścia technicznego (wykorzystywane technologie) w ewaluacji rozwiązań wprowadzanych w e-administracji nad aspektami zarządczymi, które choć bardzo istotne, wydają się tu niedoceniane

Capital intelectual e território: uma análise às páginas de Internet das Câmaras Municipais Portuguesas : um estudo de caso

Nas economias de hoje verifica‐se uma crescente importância dos fatores intangíveis e incorpóreos, como o capital intelectual, no desenvolvimento de vantagens competitivas. O capital intelectual tomou‐se numa importante fonte de riqueza para as organizações e territórios. O capital intelectual, conhecimento e informação sobre o território que as autarquias disponibilizam nas suas páginas de Internet pode contribuir para o desenvolvimento local. No âmbito do local e‐government os websites das câmaras municipais contribuem para o processo de mudança na administração local no sentido da modernização e desburocratização dos seus serviços. Desta forma, a avaliação dos seus conteúdos com ênfase no capital intelectual é importante para a sua melhor gestão. O presente estudo teve como objetivo principal fazer uma avaliação do capital intelectual das páginas de Internet dos municípios, pela aplicação de um modelo de capital intelectual. /ABSTRACT ‐ In today's economies an increasing importance of the intangible and non‐material factors is verified, as intellectual capital, in the development of competitive advantage. Intellectual capital became an important source of wealth for the organizations and territories. Intellectual capital, knowledge and information on the territory that the autarchies have in its web pages can contribute for the local development. In the scope of the local e‐government, websites of the city councils contribute for the process of change in the local administration, in the direction of the monetization of its services. Of this form, the evaluation of its contents with emphasis in the intellectual capital is important for its better management. The present study had as main objective to make an evaluation of the intellectual capital of city councils web pages, by the application of an intellectual capital model

Modelo organizacional de capital intelectual para gestão de portais autárquicos: um referencial para as autarquias portuguesas

Os estudos sobre websites da administração local surgiram na área do e-government, onde os modelos de gestão dos portais utilizam critérios de natureza tecnológica subvalorizando dimensões importantes da gestão destas organizações (transparência, rede de relações, etc.). Estas dimensões são enfatizadas na área do capital intelectual, onde surgiram também alguns trabalhos que analisam a gestão de websites. No entanto, apresentam ainda uma natureza pioneira e exploratória, não se identificando modelos para gestão de portais da administração local com base nestas teorias. Assim, este trabalho propõe um modelo assente num conjunto de dimensões de capital intelectual importantes no desenvolvimento dos portais das autarquias, o capital de serviços, democrático, relacional e, organizacional. O modelo foi aplicado na análise do contributo do Programa Simplex Autárquico 2010/2011 para o capital digital dos portais das Câmaras Municipais, verificando-se que melhorou o capital digital de 98,4% dos portais, com um contributo mais elevado no capital de serviços; Abstract: Studies focusing on local administration websites started in e-government field, where website management models are based on technological criteria, undervaluing relevant dimensions in the management of these organizations (transparency, relations network, etc.). These dimensions are emphasized in intellectual capital field, in which there are various studies about website management. However, these innovative studies are of exploratory nature and do not present any models based on these theories to be used in the management of local administration websites. This study proposes a model which considers relevant dimensions of intellectual capital in the development of municipal council’ websites – service, democratic, relational and organizational capital. The model was applied to analyse the contribution of the Simplex Autárquico 2010/2011. Programme to the digital capital of municipal councils’ websites, verifying that has led to an improvement in the digital capital of 98.4% of the websites, with a higher contribution in the case of service capital