Intellectual Capital in Polish and U.S. Counties – A Comparative Analysis

The aim of this paper is twofold. Firstly, to show some theoretical background of Intellectual Capital (IC) measurement, with special emphasis on IC in public entities and, secondly, to analyze the similarities and difference between Polish and U.S. counties. Some research findings from interviews conducted among representatives of local governments in the U.S.A. are presented here.  Intellectual Capital in public entities, such as counties is in many ways different from IC in business organizations. The research findings from Poland and the U.S.A. may be useful for generalization and dissemination in other countries in Europe and elsewhere. The conclusions are shown in the form of a analysis the similarities and differences between the formation of intellectual capital in Polish and U.S. counties. These comparisons can be also helpful in understanding the fundamental differences between public and private intellectual capital.