Intellectual Capital in Polish and U.S. Counties – A Comparative Analysis

Jan Fazlagić , Windham Loopesco

Abstract

The aim of this paper is twofold. Firstly, to show some theoretical background of Intellectual Capital (IC) measurement, with special emphasis on IC in public entities and, secondly, to analyze the similarities and difference between Polish and US counties. Some research findings from interviews conducted among representatives of local governments in the USA are presented here. Intellectual Capital in public entities, such as counties is, in many ways different from IC in business organizations. Intellectual Capital in public administration is strongly related to the quality of services provided to citizens and enterprises. The research findings from Poland and the USA may be useful for generalization and dissemination in other countries in Europe and elsewhere. The conclusions are shown in the form of a analysis the similarities and differences between the formation of intellectual capital in Polish and US counties. These comparisons can be also helpful in understanding the fundamental differences between public and private intellectual capital.