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

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.

ACKNOWLEDGEMENTS

We would like to thank Giuseppe Marcon and Fabrizio Panozzo for the opportunity to join the AREHCAS-network (Accounting Research in Health Care Systems), especially for the support to carry out empirical fieldwork in Italy. Furthermore, we are grateful to all interviewees for spending time with us and to all participants of the final AREHCAS-meeting (March 2002, Venice) for their valuable comments on our presentation. This paper has greatly benefited from the suggestions of the two anonymous reviewers, both guest editors of this special issue, as well as from comments on an earlier draft of this paper by Albrecht Becker, Ulrike Hugl, Silvia Jordan, Ekkehard Kappler, Martin Messner, Tobias Scheytt and Kim Soin.