ABSTRACT
This chapter reviews the intellectual capital (IC) research that has been undertaken in New Zealand and also reviews the extent of public sector IC research. The level of IC research in the public sector is, however, limited when compared to that which has been undertaken in private sector settings. A literature search identified a small and narrowly focused body of research undertaken in New Zealand by selected academics. This research has been undertaken jointly with other authors and has tended to focus on an international rather than a New Zealand context. The public sector differs from the private sector in that it tends to have multiple non-financial objectives. By making more intensive use of human resources and knowledge, the public sector produces a final product that is usually an intangible service. The rationale behind the reforms was to provide the public sector organizations with greater freedom to deliver programs and services to the public at reduced costs.
