Title: The communication of intellectual capital in healthcare organisations: what is disclosed and how?
Authors: Romilda Mazzotta
Addresses: Department of Business and Law, University of Calabria, Via P. Bucci, 87036 Rende, Italy
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.
Keywords: intellectual capital; healthcare; Italy; intellectual capital report; university hospital; human capital; relational capital; structural capital; disclosure; case study; communication; knowledge.
International Journal of Knowledge-Based Development, 2018 Vol.9 No.1, pp.23 - 48
Received: 06 May 2017
Accepted: 01 Jul 2017
Published online: 08 Mar 2018 *