Intellectual Capital Statement Model for Counties in Poland

Jan Fazlagić , Elżbieta Szczepankiewicz


The role of intellectual capital as a developmental factor has been constantly growing in both private and public sectors. World literature presents a variety of models for intellectual capital (IC) measurement, but so far IC in local government units such as counties (2nd tier local government unit in Poland) has been non-recognized. The purpose of this paper is to fill in this gap. The authors propose an original IC measurement concept developed on the basis of already existing models. The model was created following an analysis of the results of studies performed in local government units (counties) in Poland. The authors are of the opinion that the model can be used for developing IC measurement models for local government units in other countries.
Author Jan Fazlagić (WZ / KBRiU)
Jan Fazlagić,,
- Department of Research Markets and Services
, Elżbieta Szczepankiewicz (WZ / KR)
Elżbieta Szczepankiewicz,,
- Department of Accounting
Journal seriesAmfiteatru Economic, ISSN 1582-9146, (A 25 pkt)
Issue year2018
Publication size in sheets1
Keywords in Englishintellectual capital; human capital; organizational capital; relational capital; social capital; intellectual capital model; intellectual capital statement; intellectual city capital; intellectual capital at the level of counties in Poland; intellectual capital at the level of local government in Poland
ASJC Classification2000 General Economics, Econometrics and Finance
Languageen angielski
Score (nominal)25
Score sourcejournalList
ScoreMinisterial score = 25.0, 03-04-2020, ArticleFromJournal
Publication indicators WoS Citations = 0; Scopus SNIP (Source Normalised Impact per Paper): 2018 = 0.529; WoS Impact Factor: 2017 = 0.664 (2) - 2017=0.566 (5)
Citation count*4 (2020-09-08)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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