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 health sector sphere by studying thecase of a major nonprofi t research organization in this sector, which has for some time been publishingIC reports. In the last few years, health care organizations have been the object of great attention in theimplementation and transfer of managerial models and tools; however, there is still a lack of attentionpaid to the strategic management of IC as a fundamental resource for supporting and enhancing performanceimprovement dynamics. The main aim of this article is to examine the IC reporting model usedby the Center of Molecular Medicine (CMM), a Swedish health organization which is an outstandingbenchmark in reporting its IC. We also consider the specifi cs of IC reporting for health organizations,the lessons learned by analyzing CMM’s IC reporting, and future perspectives for research.