Intellectual capital and new public management Reintroducing enterprise

摘要

The paper reports on public sector organisations'/institutions' work to develop knowkdge management and intellectual capital statements. Building on experiences collected during 2001-2002 where 26 public sector institutions in Denmark sought to develop intellectual capital statements, this paper discusses their experiences and in particular, it addresses the role of intellectual capital in relation to the development of the new public management philosophy. It is suggested that these public sector organisations use intellectual capital activity to promote themselves as "businesses" with their own strategies and modes of operations. Intellectual capital helps these firms differentiate themselves and develop their own strategic approach to their mode of functioning by showing how they function as enterprises.