ABSTRACT
Intellectual Capital in the public sector the information society has allowed for a generalized application of information and communication technologies (ICT), transforming the way people relate to each other, work, and manage organizations. At the same time, due to increasing economic globalization, markets have become progressively more competitive and unstable and are in constant change. The most appropriate model for the present study is the Queiroz model, which makes it possible to demonstrate how the new ICTs can be used to incorporate intellectual capital indicators into the public sector. Queiroz had an innovative role in applying the model he had developed for the assessment of intellectual capital in the public sector to the assessment of the Web pages of Spanish municipalities. The main objective of his study was to understand the outline of the information provided by the Spanish municipalities through the Internet in order to identify the intellectual capital elements in them.
