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

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

MAZZOTTA, Romilda
2018-01-01

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
2018
intellectual capital; healthcare; Italy; intellectual capital report; university hospital; human capital; relational capital; structural capital; disclosure; case study; communication; knowledge.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.11770/140181
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