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Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria

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  • Michael Habersam
  • Martin Piber

Abstract

This paper explores the relevance and awareness of intellectual capital (IC) in hospitals. Based on two qualitative case studies, one in the Veneto region, Italy, and one in the Tyrol region, Austria, the empirical study contributes to a better understanding of IC. The analysis of characteristics, notion and practices against two different cultural backgrounds allows to complement the widespread taxonomy of IC consisting of human, structural and relational capital by connectivity capital as a linking pin. In addition, different spheres of IC transparency are identified: metric, literal, intuitive and black box capital. With this new comprehensive framework a dynamic valuing of IC becomes possible. This takes into account that IC is being characterized by process-driven collective and individual capabilities in interaction. As a consequence, it is argued for a co-existence of financial metrics and non-metric rationalities in order to achieve transparency of IC.

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  • 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.
    • Handle: RePEc:taf:euract:v:12:y:2003:i:4:p:753-779
    DOI: 10.1080/09638180310001628455
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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. Li, Jing & Mangena, Musa & Pike, Richard, 2012. "The effect of audit committee characteristics on intellectual capital disclosure," The British Accounting Review, Elsevier, vol. 44(2), pages 98-110.
    6. 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.
    7. Ienciu Nicoleta Maria, 2012. "A Longitudinal Analysis Of Intellectual Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 938-943, July.
    8. 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.
    9. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    10. 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.
    11. Simona VASILACHE & Mihaela Cornelia PREJMEREAN, 2008. "Estimation of the Romanian hospitals efficiency in relation to hospital market competition," Management & Marketing, Economic Publishing House, vol. 3(3), Autumn.
    12. Suresh Cuganesan & Christina Boedker & James Guthrie, 2007. "Enrolling discourse consumers to affect material intellectual capital practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 883-911, October.

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