CICBS: a methodology and a framework for measuring and managing intellectual capital of cities. A practical application in the city of Mataró

The governments of cities have to make important decisions on the future of their communities. In the past, the vision, objectives, and goals of cities have been determined mainly by considering tangible assets as the main factors of a city's prosperity. However, in the knowledge economy, the role of intangible assets in wealth creation has become fundamental. As a result, a framework of intangible assets that allows navigation from the present reality to the future vision has become an urgent need for all cities. The paper has two well-defined parts. In the first part, it develops a specific methodology and framework for measuring and managing the intellectual capital of cities. In the second part, the study deals with the practical application of this model of intellectual capital in cities with the specific case of the city of Mataró, providing some details of the first cities' intellectual capital report.