This article shows the intellectual capital variation in public organizations involved in government-to-government (G2G) enterprises. A heuristic frame was developed to measure the impact of G2G projects on the intellectual capital components of public agencies, i.e., on their human, organizational, relational and innovative capitals. This heuristic frame was applied to 30 G2G enterprises in Brazil connecting the Central Bank to the courts of justice and revealed a positive impact on the intellectual capital of the organizations involved. Furthermore, these G2G enterprises influenced the intellectual capital components uniformly. Then the frame was validated by means of a high and positive correlation between the intellectual capital in the public organizations and the perception of value by the workers involved in those enterprises. Finally, the article presents the limitations of the research, as well as a few conclusions so that public managers, practitioners and scholars can understand the potential of applying the intellectual capital theory to assess electronic government initiatives.
electronic government; intellectual capital; intangible assets; government-to-government
