... or program level, and none with a focus on the intangible assets of subject librarians. The aim is to explore the application of strategy maps and balanced scorecards to subject liaison work, and their potential for disclosing intangible assets. The specific objectives are to: produce theoretical...

.... 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...