IDEAS home Printed from https://ideas.repec.org/a/ibn/ijbmjn/v17y2023i12p24.html
   My bibliography  Save this article

The Role of Intellectual Capital in the Healthcare Sector: The Case of the Local Health Units of Rome

Author

Listed:
  • Gloria Fiorani
  • Chiara Di Gerio
  • Noemi Rossi
  • Federica Bosco

Abstract

Healthcare Organizations can be identified as contexts that can be defined as highly “knowledge-intensive”, both because of the peculiar characteristics of the personnel working in them, who are highly specialized, and because of the quality of the services provided. When we talk about Intellectual Capital within the Public Administration, the health sector proves to be among the least investigated, with the consequent lack of a reference model for the presentation of variables and a clear awareness of the criticalities found in the representation of this concept in such complex organizations. For this reason, the following research focuses on the content analysis of the Corporate Acts of the six Roman Local Health Units (ASLs) to analyze the impact of Intellectual Capital on Organization performance, specifically by resorting to key indicators identified concerning the three dimensions of Intellectual Capital (relational-individual-internal). The study aims to propose insights on IC for all public settings, both health and non-health, to integrate better the Intellectual Capital employed and help stakeholders understand the topic better.

Suggested Citation

  • Gloria Fiorani & Chiara Di Gerio & Noemi Rossi & Federica Bosco, 2023. "The Role of Intellectual Capital in the Healthcare Sector: The Case of the Local Health Units of Rome," International Journal of Business and Management, Canadian Center of Science and Education, vol. 17(12), pages 1-24, February.
    • Handle: RePEc:ibn:ijbmjn:v:17:y:2023:i:12:p:24
    as

    Download full text from publisher

    File URL: https://ccsenet.org/journal/index.php/ijbm/article/download/0/0/47973/51533
    Download Restriction: no
    File URL: https://ccsenet.org/journal/index.php/ijbm/article/view/0/47973
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Michael Habersam & Martin Piber, 2003. "Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 753-779.
    2. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Martin Piber & Paola Demartini & Lucia Biondi, 2019. "The management of participatory cultural initiatives: learning from the discourse on intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 435-458, June.
    2. Awais Alam Khan & Muhammad Nouman, 2019. "Intellectual Capital in Practice in the Public Sector: Developing a Conceptual Framework for the ‘Third Wave’," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 11(2), pages 1-18, June.
    3. Noor Sharida Badri Shah & Roslan Ja’afar, 2024. "Unveiling the Nexus Between Intellectual Capital Efficiency and Financial Performance in Malaysia's Healthcare Sector Amidst the Covid-19 Crisis," Information Management and Business Review, AMH International, vol. 16(1), pages 262-273.
    4. Secundo, Giustina & Elena Perez, Susana & Martinaitis, Žilvinas & Leitner, Karl Heinz, 2017. "An Intellectual Capital framework to measure universities' third mission activities," Technological Forecasting and Social Change, Elsevier, vol. 123(C), pages 229-239.
    5. Ionela Corina Chersan & Valentin Florentin Dumitru & Cãtãlina Gorgan & Vasile Gorgan, 2020. "Green Public Procurement in the Academic Literature," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(53), pages 1-82, February.
    6. Francesco Badia & Grazia Dicuonzo & Saverio Petruzzelli & Vittorio Dell’Atti, 2019. "Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 299-320, June.
    7. Ratapol Wudhikarn & Nopasit Chakpitak & Gilles Neubert, 2020. "Improving the Strategic Benchmarking of Intellectual Capital Management in Logistics Service Providers," Post-Print hal-03188190, HAL.
    8. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
    9. Barajas, Angel & Shakina, Elena & Fernández-Jardón, Carlos, 2017. "Acceleration effect of intangibles in the recovery of corporate performance after-crisis," Research in International Business and Finance, Elsevier, vol. 42(C), pages 1115-1122.
    10. Pirozzi Maria Grazia & Agliata Francesco & Tuccillo Danilo & Pirozzi Francesco, 2021. "Defining the Integrated Performance Measurement Systems in Small and Medium Enterprises: An Advanced Model," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(12), pages 203-203, July.
    11. Wilder Quintero-Quintero & Ana Beatriz Blanco-Ariza & Manuel Alfonso Garzón-Castrillón, 2021. "Intellectual Capital: A Review and Bibliometric Analysis," Publications, MDPI, vol. 9(4), pages 1-23, October.
    12. Mohammed Adel Elzahaby, 2023. "Corporate narrative disclosure practices in the Middle East and North Africa (MENA) region: a systematic literature review," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(3), pages 296-315, September.
    13. Fabio Nappo & Alessandra Lardo & Maria Teresa Bianchi & Federico Schimperna, 2023. "The impact of digitalisation on professional football clubs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 117-136.
    14. Giuseppe Marzo, 2013. "Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 111-140.
    15. Silvano Corbella & Cristina Florio & Alice Francesca Sproviero & Riccardo Stacchezzini, 2019. "Integrated reporting and the performativity of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 459-483, June.
    16. Marco Bisogno & Francesca Citro & Serena Santis & Aurelio Tommasetti, 2017. "Disclosure Quality Measurement in the Public Sector: A Structured Literature Review," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(12), pages 119-119, November.
    17. John Dumay, 2015. "Forty-two," SAGE Open, , vol. 5(1), pages 21582440145, January.
    18. Constantin BRATIANU & Florina PINZARU, 2015. "Challenges for the University Intellectual Capital in the Knowledge Economy," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 3(4), pages 609-627, December.
    19. Jean-Paul Mereaux & Jimmy Feige & Babacar Mbengue, 2013. "Evaluation comptable du capital humain : une approche par le triptyque masse salariale, connaissances et compétences," Post-Print hal-00996775, HAL.
    20. Thomas Bassetti & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi, 2020. "A critical validation of the value added intellectual coefficient: use in empirical research and comparison with alternative measures of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1115-1145, December.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ijbmjn:v:17:y:2023:i:12:p:24. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.