ReferenceS
- Allee , V. (2000) . The value evolution: addressing larger implications of an intellectual capital and intangibles perspective . Journal of Intellectual Capital , 1 ( 1 ) : 17 – 32 .
- Bhimani , A. (1999) . Mapping methodological frontiers in cross-national management control research . Accounting, Organizations and Society , 24 ( 5/6 ) : 413 – 40 .
- Bornemann M. Knapp A. Schneider U. Sixl K. (1999) Holistic measurement of intellectual capital Paper presented at the International Symposium for Measuring and Reporting Intellectual Capital: Experience, Issues and Prospects, Amsterdam, June
- Bourdieu P. (1977) Outline of a Theory of Practice Cambridge Cambridge University Press
- Brennan , N. and Connell , B. (2000) . Intellectual capital: current issues and policy implications . Journal of Intellectual Capital , 1 ( 3 ) : 206 – 40 .
- Bukh , P. N. , Larsen , H. T. and Mouritsen , J. (1999) . Constructing intellectual capital statements . Scandinavian Journal of Management , 17 : 87 – 108 .
- Collier , P. M. (2001) . Valuing intellectual capacity in the police . Accounting, Auditing and Accountability Journal , 14 ( 4 ) : 437 – 55 .
- Donatini A. et al. (2001) Health Care Systems in Transition: Italy Copenhagen European Observatory on Health Care Systems
- Edvinsson L. Malone M. S. (1997) Intellectual Capital: Realizing Your Company's True Value by Finding its Hidden Brainpower New York HarperCollins
- European Commission (2001) The Intangible Economy. Impact and Policy Issues Report of the High Level Expert Group on the Intangible Economy Luxembourg European Communities
- Flynn N. Strehl F. (eds) (1996) Public Sector Management in Europe London Prentice-Hall
- Freeman R. (2000) The Politics of Health in Europe Manchester Manchester University Press
- Geertz C. (1973) The Interpretation of Cultures: Selected Essays New York Basic Books
- Grossmann R. (1995) Die Selbstorganisation der Krankenhäuser. Ein Schlüssel für die Organisationsentwicklung im “Gesundheitswesen” in Grossmann, R. (ed.) Veränderung in Organisationen: Management und Beratung Wiesbaden Gabler pp. 55–78
- Guba E. G. Lincoln Y. S. (1994) Competing paradigms in qualitative research in Denzin, N. K. and Lincoln, Y. S. (eds) Handbook of Qualitative Research London Sage pp. 105–17
- Guthrie , J. (2001) . The management, measurement and the reporting of intellectual capital . Journal of Intellectual Capital , 2 ( 1 ) : 27 – 41 .
- Hickson D. J. Pugh D. S. (1995) Management Worldwide: The Impact of Societal Culture on Organizations around the Globe London Penguin
- Hofmarcher M. M. Rack H. (2001) Health Care Systems in Transition: Austria Copenhagen European Observatory on Health Care Systems
- Hofstede G. (1980) Culture's Consequences: International Differences in Work-related Values Beverly Hills MA Sage
- Hood , C. (1995) . The “new public management” in the 1980s: variations on a theme . Accounting, Organizations and Society , 20 ( 2/3 ) : 93 – 109 .
- Hood C. (1998) The Art of the State. Culture, Rhetoric, and Public Management Oxford Clarendon Press
- Hopwood , A. G. (1999) . Situating the practice of management accounting in its cultural context: an introduction . Accounting, Organizations and Society , 24 ( 5/6 ) : 377 – 8 .
- Itami H. (1987) Mobilizing Invisible Assets Cambridge MA Harvard University Press
- Jacob , M. and Ebrahimpur , G. (2001) . Experience vs. expertise – the role of implicit understandings of knowledge in determining the nature of knowledge transfer in two companies . Journal of Intellectual Capital , 2 ( 1 ) : 74 – 88 .
- Johanson U. (2000) Characteristics of intangibles – proposals generated from literature and experienced Swedish firms in Grojer, J. E. and Stolowy, H. (eds) Classification of Intangibles Jouy-en-Josas Groupe HEC pp. 56–77
- Johanson , U. , Martensson , M. and Skoog , M. (2001) . Mobilizing change through the man-agement control of intangibles . Accounting, Organizations and Society , 26 ( 7/8 ) : 715 – 33 .
- Johnson H. T. Kaplan R. S. (1987) Relevance Lost. The Rise and Fall of Management Accounting Boston MA Harvard Business School Press
- Jönsson S. (1996) Accounting for Improvement Oxford Pergamon
- Kaplan R. S. Norton D. P. (1996) The Balanced Scorecard. Translating Strategy into Action Boston MA Harvard Business School Press
- Kohn L. T. Corrigan J. M. Donaldson M. S. (eds) (2000) To Err is Human: Building a Safer Health System Washington, DC National Academy Press
- Lev B. (2001) Intangibles – Measurement, Management and Reporting Washington, DC Brookings Institution
- Liebowitz , J. and Suen , C. Y. (2000) . Developing knowledge management metrics for measuring intellectual capital . Journal of Knowledge Management , 1 ( 1 ) : 54 – 67 .
- McKee M. Healy J. (eds) (2002) Hospitals in Changing Europe Buckingham Open University Press
- Meritum (2002) Guidelines for Managing and Reporting on Intangibles Cañibano, L., Sanchez, P., Garcia-Ayuso, M. and Chaminade, C. (eds) Madrid Fundación Airtel Móvil
- Moran M. (1999) Governing the Health Care State: A Comparative Study of the United Kingdom, the United States and Germany Manchester Manchester University Press
- Mouritsen , J. , Bukh , P. N. , Mouritsen , J. , Larsen , H. T. and Bukh , P. N. (2001) . Intellectual capital and the “capable firm”: narrating, visualising, and numbering for managing knowledge . Accounting, Organizations and Society , 26 ( 7/8 ) : 735 – 62 .
- OECD (1988) Human Resources and Corporate Strategy Paris OECD
- OECD (1992) Technology and the Economy: The Key Relationships Paris OECD
- OECD (1995) Governance in Transition: Public Management Reforms in OECD Countries Paris OECD
- OECD (1996) Measuring what People Know: Human Capital Accounting for the Knowledge Economy Paris OECD
- OECD (2003) OECD Health Data 2003: A Comparative Analysis of 30 Countries Paris OECD
- Panozzo , F. (2000) . Management by decree. Paradoxes in the reform of the Italian public sector . Scandinavian Journal of Management , 16 ( 4 ) : 357 – 73 .
- Petty , R. and Guthrie , J. (2000) . Intellectual capital literature review: measurement, reporting and management . Journal of Intellectual Capital , 1 ( 2 ) : 155 – 76 .
- Polanyi M. (1966) The Tacit Dimension New York Doubleday
- Pollitt C. Bouckaert G. (2000) Public Management Reform: A Comparative Analysis Oxford Oxford University Press
- Randall E. (2001) The European Union and Health Policy Basingstoke Palgrave
- Roberts H. (2000) Classification of intellectual capital in Grojer, J. E. and Stolowy, H. (eds) Classification of Intangibles Jouy-en-Josas Groupe HEC pp. 197–205
- Roslender , R. and Fincham , R. (2001) . Thinking critically about intellectual capital accounting . Accounting, Auditing and Accountability Journal , 14 ( 4 ) : 383 – 98 .
- Saltman R. B. Figueras J. (1997) European Health Care Reform: Analysis of Current Strategies Copenhagen WHO Regional Office for Europe
- Saltman R. B. Figueras J. Sakellarides C. (eds) (1998) Critical Challenges from Health Care Reform in Europe Buckingham Open University Press
- Schein E. H. (1985) Organizational Culture and Leadership San Francisco Jossey-Bass
- Schwandt T. A. (1994) Constructivist, interpretivist approaches to human inquiry in Denzin, N. K. and Lincoln, Y. S. (eds) Handbook of Qualitative Research Thousand Oaks CA Sage pp. 118–37
- Stake R. (1994) Case studies in Denzin, N. K. and Lincoln, Y. S. (eds) Handbook of Qualitative Research Thousand Oaks CA Sage pp. 236–47
- Stewart T. A. (1997) Intellectual Capital London Nicholas Brealey
- Sveiby K. E. (1997) The new organizational wealth San Francisco Berrett-Koehler
- Teece , D. (1986) . Profiting from technological innovation – implications for integration, collaboration, licensing and public policy . Research Policy , 15 : 285 – 305 .
- Tobin , J. (1969) . A general equilibrium approach to monetary theory . Journal of Money Credit and Banking , 1 : 15 – 29 .
- Ulrich , D. (1998) . Intellectual capital = competence × commitment . Sloan Management Review , 39 ( 2 ) : 15 – 26 .
- Vickery G. (2000) Accounting for intangibles: issues and prospects in Buigues, P. et al. (eds) Competitiveness and the Value of Intangible Assets Northampton MA Edward Elgar pp. 72–99
- von Glasersfeld E. (1995) Radical Constructivism. A Way of Knowing and Learning London Falmer Press
- World Health Organization (2003) Measuring Hospital Performance to Improve the Quality of Care in Europe: A Need for Clarifying the Concepts and Defining the Main Dimensions Copenhagen WHO Regional Office for Europe (Report on a WHO Workshop Barcelona Spain 10–11 December 2003