Intellectual capital and performance measurement in healthcare organizations
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Intellectual capital and performance measurement in healthcare organizations

Article in Journal of Intellectual Capital 17(2):320-350 · April 2016
DOI: 10.1108/JIC-07-2015-0063
Abstract
Purpose – The purpose of this paper is to define a new conceptual framework or model, to measure and manage organizational performance, both financial/non-financial and intellectual capital (IC), in a healthcare organization. Design/methodology/approach – The integrated new model is produced by integrating the common assessment framework (CAF) model with two other frameworks representing the IC and leadership. These already existing models are originated, respectively by the Health Agency of Emilia-Romagna Region (Italy) and the National Healthcare System (NHS – UK). The integration phase is operated by comparing the CAF and IC models so as to assess the determinant factors that are present in both frameworks and eliminating such redundancies. Concerning the leadership determinant factor, the relevant conceptual framework of CAF model is substituted by the new leadership model proposed by the NHS. Findings – A new integrated model is made available for a subsequent step of empirical implementation and validation through its application in a healthcare organization. The main advantage of this model is the ability to measure and manage IC and financial/non-financial performance. Moreover, the use of a single measurement system facilitates the interpretation and coherency assessment of measured data so originated. Originality/value – The added value this work provides will enrich the academic literature regarding performance measurement systems in healthcare organizations, also providing an original integrated model that is able to exhibit the advantages highlighted above.

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