Dear colleagues,

We would like to draw your attention on a mini track on "Intangibles in Public Sector" that will take place as part of the works of the 14th Interdisciplinary Workshop on “INTANGIBLES AND INTELLECTUAL CAPITAL – Value Creation, Integrated Reporting and Governance” in Munich, Germany, between 20 and 21 of September 2018.

For more information about the 14th Interdisciplinary Workshop on “INTANGIBLES AND INTELLECTUAL CAPITAL – Value Creation, Integrated Reporting and Governance please visit

http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=1317

Intangibles and intellectual capital have been developing in the public sector during the last decades. The managerial discourse enhanced by the NPM policies has pushed the public organizations to devote their efforts to implement processes and technologies to increase value creation. Therefore, the need to manage “new” factors relevant to the managerial process, to decision-making and to strategic thinking has emerged. In this arena, intellectual capital and intangibles are playing a critical role that is even more emphasized within integrated reporting frameworks.

As from literature, intellectual capital and intangibles are both at the centre of accounting theory, and practice. Considering the societal role of accounting and the public sector function in the economy, deepening the role of intangibles and intellectual capital for a better management in public sector organizations is relevant for economic development.

The studies on intangibles and intellectual capital encompass a number of areas (valuation techniques, reporting practices, the use of intellectual capital information for management and performance measurement, stakeholders’ relations, etc.), and have attracted researchers using a variety of methodological approaches (behavioural research, survey, case study, interventionist research, etc). In this frame, a deeper understanding of the relation between intellectual capital and knowledge management would be of interest in different perspectives: managerial, accounting and accountability ones. Thus, a number of research areas would contribute to enhance theoretical knowledge and the managerial practice of public sector organizations.

Papers that fall into the following categories are mostly welcome in this track:
• Intellectual capital and value-creation in public sector organizations
• Strategy and intellectual capital management
• Intellectual capital and performance management in the public sector
• Reporting Intellectual capital in public sector organizations
• Integrated reporting in the public sector: challenges and applications
• Intellectual capital for local development
• IC, Integrated reporting and Popular Reporting
• Intellectual capital and knowledge management in public sector

Contributing to the Mini Track

A max. 2 page abstract written in English should be submitted through the tool available on the Workshop website in http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=1317

by May 31st, 2018

For more information about the Track please communicate with the following:
Pierluigi Catalfo (University of Catania) This email address is being protected from spambots. You need JavaScript enabled to view it.
Sandra Cohen (Athens University of Economics and Business) This email address is being protected from spambots. You need JavaScript enabled to view it.
Francesca Manes Rossi (University of Salerno) This email address is being protected from spambots. You need JavaScript enabled to view it.
Emidia Vagnoni (University of Ferrara) This email address is being protected from spambots. You need JavaScript enabled to view it.