PurposeThe aim of the paper is explore issues related to the intangible assets in libraries and provide first results regarding their identification, categorization, valuation and reporting.Design/methodology/approachA review of the literature for the intangible assets in academic libraries is provided and a number of important approaches related to the management of intangible assets are discussed.FindingsLibrary and information services include both tangible and intangible assets. In the economic reality of the twenty‐first century, the intangible assets critically contribute, in combination with the tangible assets, to the overall value and performance of academic libraries. Specific management actions and activities related to intangible assets are required.Research limitations/implicationsThis paper contributes to the discussion of the significance of intangible assets and some initial results are exhibited. The intention of this work however is to stimulate further research on the management of intangible assets in libraries and information services.Originality/valueA theoretical discussion of intangible assets in academic libraries is provided and a number of issues for their management are raised.

PurposeThis paper aims to present a methodological framework for the identification of a hierarchy among the three categories of intellectual capital, i.e. human, organizational/structural and relational capital, with respect to their contribution to the objective of improving a library's performance. It also seeks to provide a case study of Greek central public libraries.Design/methodology/approachThe framework is based on an analytic hierarchy process (AHP) application including utilization of a Delphi method and ISO 11620 international standards. Finally, empirical evidence is produced for the Greek central public libraries.FindingsThe proposed framework may be employed for prioritizing intangible assets in libraries. For the Greek central public libraries it has been indicated that human capital contributes more than the organizational/structural capital and this in turn more than the relational capital.Research limitations/implicationsAlthough the proposed methodological framework is intended to be widely applicable, the case study results cannot be directly generalized due to the uniqueness of the Greek public libraries environment.Practical implicationsA hierarchy may be an invaluable tool for the library's management in order to better utilize the intangible resources and effectively allocate investments to human, organizational and relation capital assets in order to improve the library's performanceOriginality/valueThe paper shows that the framework for building a hierarchy of intellectual capital in libraries is based on a rather challenging research approach for prioritizing intangible assets with respect to predefined management objectives.

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