" The Intellectual Capital in the non-profit sector: conceptual framework and empirical evidences"

Empirical evidence shows that intangibles are a company’s main value drivers. The consideration is ever more valid for organizationsoperating in the non-profit sector. The main aim of the article is to examine the concept of Intellectual Capital in the light of a unique non-profit environment both from a theoretical and practical point of view, by studying two cases of major non-profit organizations,namely ANPAS Piemonte in Italy and Centre of MolecularMedicine in Sweden which draft an IC report. The two organizations deal with health services.