IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v12y2003i4p753-779.html
   My bibliography  Save this article

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

Author

Listed:
  • Michael Habersam
  • Martin Piber

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.

Suggested Citation

  • Michael Habersam & Martin Piber, 2003. "Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 753-779.
    • Handle: RePEc:taf:euract:v:12:y:2003:i:4:p:753-779
    DOI: 10.1080/09638180310001628455
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638180310001628455
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09638180310001628455?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Martin Piber & Paola Demartini & Lucia Biondi, 2019. "The management of participatory cultural initiatives: learning from the discourse on intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 435-458, June.
    2. Awais Alam Khan & Muhammad Nouman, 2019. "Intellectual Capital in Practice in the Public Sector: Developing a Conceptual Framework for the ‘Third Wave’," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 11(2), pages 1-18, June.
    3. Habersam, Michael & Piber, Martin & Skoog, Matti, 2013. "Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 319-337.
    4. Gloria Fiorani & Chiara Di Gerio & Noemi Rossi & Federica Bosco, 2023. "The Role of Intellectual Capital in the Healthcare Sector: The Case of the Local Health Units of Rome," International Journal of Business and Management, Canadian Center of Science and Education, vol. 17(12), pages 1-24, February.
    5. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    6. Simona VASILACHE & Mihaela Cornelia PREJMEREAN, 2008. "Estimation of the Romanian hospitals efficiency in relation to hospital market competition," Management & Marketing, Economic Publishing House, vol. 3(3), Autumn.
    7. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    8. Li, Jing & Mangena, Musa & Pike, Richard, 2012. "The effect of audit committee characteristics on intellectual capital disclosure," The British Accounting Review, Elsevier, vol. 44(2), pages 98-110.
    9. Ienciu Nicoleta Maria, 2012. "A Longitudinal Analysis Of Intellectual Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 938-943, July.
    10. Secundo, Giustina & Elena Perez, Susana & Martinaitis, Žilvinas & Leitner, Karl Heinz, 2017. "An Intellectual Capital framework to measure universities' third mission activities," Technological Forecasting and Social Change, Elsevier, vol. 123(C), pages 229-239.
    11. Suresh Cuganesan & Christina Boedker & James Guthrie, 2007. "Enrolling discourse consumers to affect material intellectual capital practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 883-911, October.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:12:y:2003:i:4:p:753-779. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.