The effect of intellectual capital attributes on organizational performance. The case of the Bologna Opera House

Abstract

In this study, we propose to model how intellectual capital (IC) attributes affect the performance of organizations operating in the performing arts sector, more specifically opera companies. In particular, the aim of this paper is twofold in that it seeks: (1) to analyze the role IC plays in performing arts organizations; and (2) to propose research hypotheses that suggest how IC affects the performance of these organizations. An in-depth qualitative approach was adopted. The research methodology deployed consists of a longitudinal case study of a major Italian opera house. The main findings of this study are two: (1) the identification of six attributes of IC that are deeply grounded in management theories and that make the definition of the IC construct more theoretically robust with respect to other studies that are less evidence-based; (2) the development of a model that shows how IC attributes affect the three different performance dimensions of performing arts organizations.

Keywords:

• intellectual capital
• performance management
• longitudinal case study
• performing arts sector

Acknowledgements

The authors thank the useful comments on an earlier version of this paper presented at the Third International Forum on Knowledge Assets Dynamics in Matera, Italy. Thanks are also given to the important comments provided by Dina Gray of the Centre for Business Performance, Cranfield School of Management.

Additional information

Notes on contributors

Mariolina Longo

About the authors

Mariolina Longo is an associate professor at the Department of Management, School of Engineering, University of Bologna, where she teaches Economics and Organizational Theory. Her research work includes intangibles and intellectual capital, stakeholder theory, management accounting, investments evaluation, performance measurement and innovations both in private companies and in health care organisation.

Marcello M Mariani

Marcello M. Mariani is an assistant professor at the Department of Management, School of Business, University of Bologna. His research interests include: economic behaviour of individuals and organizations in creative industries; interorganizational dynamics (especially ‘co-opetition’ strategy); performance analysis and measurement in cultural industries; organizational learning; cultural policy; privatization, désétatisation and outsourcing processes for public sector organizations, with a focus on human resources management.

Matteo Mura

Matteo Mura is an assistant professor at the Department of Management, School of Engineering, University of Bologna. He received his Ph.D. in engineering management at the University of Padua. His current research interests are performance measurement, intellectual capital management, stakeholder theory, and corporate social responsibility.