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Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles

Author

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  • Dolores Gallardo Vazquez
  • Francisca Castilla Polo

Abstract

The creation of wealth through intangible factors is a valid alternative in any environment and, especially, if it has an insufficient degree of development. We look at the opinions of management on this issue using a descriptive, qualitative study carried out in the Autonomous Communities of Andalusia and Extremadura. The scope of the work is broadened with the inclusion of a different dimension of the Intellectual Capital movement – the Intellectual Capital of Regions – and with the theoretical justification of the necessity for the different public authorities to work actively for the development of this facet of intellectual capital.

Suggested Citation

  • Dolores Gallardo Vazquez & Francisca Castilla Polo, 2007. "Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 4(4/5), pages 400-421.
    • Handle: RePEc:ids:ijaape:v:4:y:2007:i:4/5:p:400-421
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    Cited by:

    1. Francisca Castilla-Polo & M. Isabel Sánchez-Hernández, 2020. "Cooperatives and Sustainable Development: A Multilevel Approach Based on Intangible Assets," Sustainability, MDPI, vol. 12(10), pages 1-14, May.

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