Towards a model of intellectual capital in public administrations

Campos, Eduardo Bueno; Salmador, Mari Paz; Merino, C.

doi:10.1504/ijlic.2006.011311

Cited by 13 publications

(12 citation statements)

References 11 publications

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“…Penelitian ini menggunakan konsep intellectual capital sektor publik yang dibangun oleh Campos et al (2006) yang terdiri dari public human capital, public organizational capital dan relational public capital. Komponen ini juga digunakan oleh Ednoer et al (2022), namun penelitian tersebut menguji kinerja organisasi secara umum, sedangkan penelitian ini menguji kinerja belanja yang lebih spesifik pada instansi pemerintah.…”

Section: Pendahuluanunclassified

Hubungan Intellectual Capital Dan Kinerja Belanja Pada Instansi Pemerintah

Dewabrata

Firmansyah

Andrias

et al. 2022

Jurnal Pajak dan Keuangan Negara

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Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja belanja pada instansi pemerintah. Capital intellectual dalam penelitian ini dibagi menjadi tiga jenis yaitu public human capital, public organizational capital dan relational public capital. Purposive sampling digunakan dalam menentukan sampel penelitian ini yang berjumlah sebanyak 41 observasi. Responden penelitian merupakan pegawai pengelola anggaran di Direktorat Jenderal Kekayaan Intelektual, Kementerian Hukum dan Hak Asasi Manusia. Hasil penelitian menunjukkan bahwa public human capital, public organizational capital, dan relational public capital memiliki pengaruh positif terhadap kinerja belanja. Penelitian ini memberikan kontribusi literatur dalam pengujian intellectual capital pada organisasi sektor publik yang masih jarang dilakukan khususnya dengan menggunakan data Indonesia.

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Section: Pendahuluanunclassified

Hubungan Intellectual Capital Dan Kinerja Belanja Pada Instansi Pemerintah

Dewabrata

Firmansyah

Andrias

et al. 2022

Jurnal Pajak dan Keuangan Negara

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“…Public sector intellectual capital is an important component of NIC, though these relations are not well understood. Public sector intellectual capital measurements (Ramírez 2010;Kamaruddin 2013;Bueno Campos et al 2006) seek to improve the efficiency of the public sector, which leads to benefits for the whole society. The influence of public sector intellectual capital on NIC is not explicitly investigated.…”

Section: Defining Nic Application Levelmentioning

confidence: 99%

Comparative Evaluation of National Intellectual Capital Measurement Models

Mačerinskienė

Aleknavičiūtė

2015

Business: Theory and Practice

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Abstract. National intellectual capital is regarded as an important factor of a country's ability to perform high value added func tions including the ability to create innovations. Measuring national intellectual capital is still a complicated task. In this article national intellectual capital concept and measurement models are analysed in order to show how national intellectual capital could be measured. The findings show that there are several weaknesses of measurement models validity. Those weaknesses in more recent measurement models are minimized by introducing advanced national intellectual capital structural models and more complex value approximation methods. Analysis of selected national intellectual capital measurement models has shown that there are not many similar indicators used (from 21% to 60% of matching indicators), though results obtained by using these evaluation models have high significant correlation.Keywords: national intellectual capital, knowledge capital, national intellectual capital measurement models, intangibles, human capital, structural capital. Santrauka. Valstybės gebėjimas kurti inovacijas ir atlikti aukštos pridėtinės vertės funkcijas priklauso nuo valstybės intelektinio kapitalo. Nustatyti valstybės intelektinio kapitalo vertę -vis dar sudėtinga užduotis. Šiame straipsnyje analizuojama valstybės intelektinio kapitalo koncepcija ir vertinimo metodai, siekiant parodyti būdus, kaip valstybės intelektinis kapitalas gali būti įvertintas. Tyrimo rezultatai atskleidžia taikomų vertinimo modelių validumo trūkumą. Šie trūkumai naujausiuose vertinimo modeliuose minimizuojami taikant sudėtingas valstybės intelektinio kapitalo klasifikacijos sistemas ir pažangius valstybės intelektinio kapitalo vertės apibendrinimo metodus. Pasirinktų valstybės intelektinio kapitalo modelių analizė atskleidė, kad jų vertinimo sistemoje tapačių rodiklių naudojama nedaug (nuo 21 iki 60 proc.), tačiau valstybės intelektinio kapitalo vertė, nustatyta taikant skirtingus vertinimo modelius, yra panaši (rezultatai yra aukšto statistiškai reikšmingo koreliacijos lygio).Reikšminiai žodžiai: valstybės intelektinis kapitalas, žinių kapitalas, valstybės intelektinio kapitalo vertinimo modeliai, nema terialusis turtas, žmogiškasis kapitalas, struktūrinis kapitalas.

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“…The dependent variable, organizational performance, was tested using 10 statement items. The intellectual capital as an independent variable developed by Campos et al (2006), which includes public human capital (PHC) outlined in 10 question items, public structural capital (PSC) outlined in 15 question items, and public relational capital (PRC) outlined in 7 question items.…”

Section: Methodsmentioning

confidence: 99%

“…Cooperation between government institutions and these partners creates synergies that can be reflected in varying degrees of intensity, continuity, and structure. Campos et al (2006) found that the intellectual capital model covers relationships with providers, partners, institutional image, and the press. Public trust, which is the basis for public compliance, is a necessity for the success of government programs (Chanley et al, 2000).…”

Section: Literature Reviewmentioning

confidence: 99%

“…One of the keys to achieving goals in each balanced scorecard perspective is the existence of intangible assets. From the overall perspective of stakeholders, customers, internal processes, and learning and growth, intangible assets such as customer satisfaction, reputation, employee knowledge, and innovation are essential indicators in increasing the organization's capacity to adapt and develop, as Firmansyah (2017) suggested that organizations can optimize the role of their employees in achieving competitive advantage and Campos et al (2006) who mentioned that aspects related to intangible assets are potential in increasing the competitive level of the organization. Thus, along with adopting the balanced scorecard approach by the Directorate General of Taxes, understanding and managing intangible assets is crucial to achieving the desired balance of performance, especially in public sector organizations.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance?

Yusrifalda,

Darmawan,

Firmansyah

2024

Educoretax

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Intellectual capital is one of the important capital assets that every private and public sector organization should properly manage. Intellectual capital refers to individuals' knowledge, skills, and innovations within an organization. It can create a competitive advantage and improve organizational performance when managed effectively. Optimal management of intellectual capital is particularly important in the public sector, as it can strengthen institutional capacity to deliver more efficient and effective public services, ultimately increasing citizen satisfaction. With the development of literature studies related to intellectual capital, it is found that testing conducted in the public sector is still limited. This research examines intellectual capital's influence on the performance of the public sector organization, specifically the Directorate General of Taxes. This research uses the Partial Least Square-Structural Equation Modeling analysis technique based on primary data sourced from an online questionnaire survey of employees of the Directorate General of Taxes from various levels of positions at Tax Service Offices in the DKI Jakarta area and its surroundings and a sample of 52 observations was obtained. The research concludes that public structural and relational capital positively impact organizational performance. Meanwhile, public human capital does not influence organizational performance. This study is expected to contribute to developing theory and practice not only to intellectual capital as an intangible asset but also to human resource management, organizational infrastructure, and external relations in the context of public services. In addition, the findings of this study can serve as a basis for formulating policies and actions that can improve the effectiveness and efficiency of public institutions, as well as encourage further discussion regarding the management of intellectual capital to achieve more sustainable public sector organizational goals.

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Towards a model of intellectual capital in public administrations

Cited by 13 publications

References 11 publications

Hubungan Intellectual Capital Dan Kinerja Belanja Pada Instansi Pemerintah

Hubungan Intellectual Capital Dan Kinerja Belanja Pada Instansi Pemerintah

Comparative Evaluation of National Intellectual Capital Measurement Models

Does Intellectual Capital Affect The Directorate General Of Taxes Organisational Performance?

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