... or program level, and none with a focus on the intangible assets of subject librarians. Creating a balanced scorecard for an entire organization can be a daunting task. Restricting it to one discrete programme was found to be manageable and hopefully will also prove to be sustainable. Kaplan...

.... Finally, empirical evidence is produced for the Greek central public libraries. Findings The proposed framework may be employed for prioritizing intangible assets in libraries. For the Greek central public libraries it has been indicated that human capital contributes more than the organizational...

...Petros A. Kostagiolas; Stefanos Asonitis Purpose The aim of the paper is explore issues related to the intangible assets in libraries and provide first results regarding their identification, categorization, valuation and reporting. Design/methodology/approach A review of the literature...