THE IMPLEMENTATION OF INTELLECTUAL CAPITAL REPORTS IN THE ITALIAN CHAMBERS OF COMMERCE

n highly dynamic and turbulent markets, to respond to and / or anticipate the constant pressures for changes are essential for any company, whether private or public. In order to successfully fulfil its mission, every administration has to improve both in terms of efficiency and economy and, simultaneously, to acquire tools in order to develop and disclose all the intangible assets whose management contributes to the creation of value. Among these, intellectual capital resources deserve special attention. This paper aims to analyze the state of the art of this tool within local authorities as the Chamber of Commerce. This one, among many local authorities, appears to be very interesting both for its nature and for the institutional functions performed with modern and advanced management criteria. This justifies the preparation of a report according to which intellectual capital would make the Chamber of Commerce more "accountable", that means more responsible towards social partners and enterprises, by increasing its administrative transparency. Our choice to analyze the state of the art of the application of intellectual capital tools within the Chamber of Commerce is due to the relevance of this entity in providing effective and appropriate services to all citizens, particularly to businesses.