Reporting Intellectual Capital in Health Care Organizations: Specifics, Lessons Learned, and Future Research Perspectives

Abstract

This article analyzes the concept of Intellectual Capital (IC) in the sphere of the health sector, by studying the case of a major nonprofit research organization in this sector which has for some time been publishing IC reports (ICR). In the last few years, health care organizations have been the object of great attention in terms of the implementation and transfer of managerial models and tools, yet there is still a lack of attention paid to the strategic management of IC as a fundamental resource for supporting and enhancing performance improvement dynamics. The main aim of the present article is to examine the IC reporting model used in a health organization which is considered to be an outstanding benchmark of excellence in reporting its IC, the Swedish Centre of Molecular Medicine (CMM). This with a view to underlining the specifics of IC reporting for health organizations, the lessons learned by analyzing CCM’s IC reporting, and to outline future perspectives for research.

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This article is (c) Wolters Kluwer Law and Business and permission has been granted for this version to appear here: http://ssrn.com/abstract=2187946

Keywords: intellectual capital report, health sector, case study