A study of intellectual capital management practices in government entities in Dubai
Global competition has necessitated 360 degrees auditing of performance of tangible and intangible assets of an organisation. Nevertheless, auditing management of intangible assets, the 'Intellectual capital' (IC), procedures and systems remains at a nascent stage. Having constraints in evaluating intangible assets is a major deterrent for assessing Institutional Excellence. The negative impact of this limitation to evaluate intangible assets gets magnified when taking Government entities into account, since the number of stakeholders to whom Government entities are responsible are many and significant, both at a micro and a macro level. A cross-section of Government entities in Dubai have been taken as the subject of study for auditing their IC management practices. In-Depth interviews with seven Government departments in Dubai (out of 32 departments), using simple random sampling, was employed in the study. The findings show the IC management practices, areas for improvement in Dubai Government sector and serve as an addition to existing literature, specifically on IC management practices in Government entities.