The communication of intellectual capital in healthcare organisations: what is disclosed and how?

Romilda Mazzotta

International Journal of Knowledge-Based Development, 2018, vol. 9, issue 1, 23-48

Abstract: The aim of the paper is to analyse the communication of intellectual capital (IC), or the disclosure of an organisation's IC assets, through supplementary corporate disclosure, in healthcare organisations. We pose two research questions: 1) what are the main components of IC disclosure in a healthcare organisation?; 2) how do these organisations disclose/communicate their IC? To answer these questions the paper analyses the case of an Italian healthcare organisation (University Hospital 'Santa Maria della Misericordia' of Udine) applying a qualitative research method over three years. The analysis highlights that the organisation changes its intellectual capital communication slowly over time and that the most important area is that of structural capital. The form of communication is mainly narrative, although it is possible to highlight differences in the three areas of IC.

Keywords: intellectual capital; healthcare; Italy; intellectual capital report; university hospital; human capital; relational capital; structural capital; disclosure; case study; communication; knowledge. (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://www.inderscience.com/link.php?id=90500 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijkbde:v:9:y:2018:i:1:p:23-48

Access Statistics for this article

More articles in International Journal of Knowledge-Based Development from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().