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

Michael Habersam and Martin Piber

European Accounting Review, 2003, vol. 12, issue 4, 753-779

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.

Date: 2003
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Citations: View citations in EconPapers (12)

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DOI: 10.1080/09638180310001628455

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