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

The communication of intellectual capital in healthcare organisations: what is disclosed and how? 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Knowledge-Based Development Inderscience Publishers

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

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd
ISSN
2040-4468
eISSN
2040-4476
DOI
10.1504/IJKBD.2018.090500
Publisher site
See Article on Publisher Site

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.

Journal

International Journal of Knowledge-Based DevelopmentInderscience Publishers

Published: Jan 1, 2018

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