Il contributo del capitale intellettuale nello sviluppo sostenibile dell’ente pubblico locale: un’analisi sul monitoraggio dei sistemi di controllo interno

A part of national and international literature (ZIRUOLO, 2016; DUMAY et. Al., 2015; DEIDDA GAGLIARDO, 2012, GUTHRIE et. al, 2006) agrees in defining intangible assets (intangibles) and in particular intellectual capital (Intellectual Capital) as the tools that contribute to the correct definition and implementation of internal control systems both in the context of the private sector and in the context of the public sector (CHEDLER et. Al, 2004). The purpose of this paper is to analyze the contribution of Intellectual Capital indicators: Human Capital, Structural Capital, Relational Capital (RAMIREZ, 2010 e 2020; FONTANA,2009; MANES ROSSI et. al., 2016) in the monitoring process of internal control systems in local public bodies through an OLS regression of two data set of Italian local authorities identified as "in financial default" and "not in financial default" (BUN et, al. 2019). While on the one hand, the Intellectual Capital can contribute to the economic and financial sustainability of the entity (GUTHRIE et. Al, 2012), were not valued or not reported it does not generate added value, on the contrary, it can contribute to the destruction of public value (DUMAY, 2012; ZIRUOLO AND BERARDI, 2019).