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

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  • Romilda Mazzotta

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.

Suggested Citation

  • Romilda Mazzotta, 2018. "The communication of intellectual capital in healthcare organisations: what is disclosed and how?," International Journal of Knowledge-Based Development, Inderscience Enterprises Ltd, vol. 9(1), pages 23-48.
    • Handle: RePEc:ids:ijkbde:v:9:y:2018:i:1:p:23-48
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    Cited by:

    1. Kucharska, Wioleta, 2022. "Tacit knowledge influence on intellectual capital and innovativeness in the healthcare sector: A cross-country study of Poland and the US," Journal of Business Research, Elsevier, vol. 149(C), pages 869-883.
    2. Vincenzo Scafarto & Tamanna Dalwai & Federica Ricci & Gaetano della Corte, 2023. "Digitalization and Firm Financial Performance in Healthcare: The Mediating Role of Intellectual Capital Efficiency," Sustainability, MDPI, vol. 15(5), pages 1-16, February.

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