Record Detail Back
IJPSM:INTELLECTUAL CAPITAL DISCLOSURE AND ITS DETERMINANTS IN HEALTHCARE ORGANISATIONS – EVIDENCE FROM ITALY
- Share to:
Purpose – The present study aims to extend the knowledge of intellectual capital disclosure (ICD) disclosure
practices in the Italian Healthcare Organisations (HCOs) context. The ultimate goal of the study is to provide
fresh insight into the possible explanatory factors that may drive the extent of ICD provided by Italian HCOs
via the web.
Design/methodology/approach – The present study applies a manual content analysis on the websites of a
sample of 158 HCOs to determine the level of voluntary ICD. A multivariate regression model is estimated to
test the association between different variables – size, gender diversity in top governance positions, financial
performance and indebtedness – and the level of ICD provided by sampled HCOs through their official
websites.
Findings – Content analysis results reveal that – in the absence of mandatory requirements – Italian HCOs
tend to use websites to disclose information about IC. Particular attention is devoted to Structural and
Relational Capital. The statistical analysis pinpoints that size and indebtedness negatively influence the level of
ICD. In contrast, the presence of a female General Manager (GM) positively drives ICD. Also, it is observed that
Research and University HCOs and those located in the Italian Northern Regions are particularly prone to
discharge accountability on IC through websites.
Originality/value – To the best of the authors’ knowledge, this is the first study that examines voluntary ICD
practices through websites in the Italian HCOs’ context. Also, since prior studies on IC in the healthcare context
are mainly descriptive or normative, this is the first study examining the potential determinants of ICD
provided by HCOs in terms of size, gender diversity in top governance positions, financial performance and
indebtedness.
Giuseppe Nicolò, Diana Ferullo, Natalia Aversano, Nadia Ardito - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2023
ENGLAND
JURNAL ILMU PEMERINTAHAN
LOADING LIST...
LOADING LIST...
APA Citation
Giuseppe Nicolò, Diana Ferullo, Natalia Aversano, Nadia Ardito. (2023).IJPSM:INTELLECTUAL CAPITAL DISCLOSURE AND ITS DETERMINANTS IN HEALTHCARE ORGANISATIONS – EVIDENCE FROM ITALY.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd