Intellectual Capital Reporting in Health Care Centers- the Development of a Prototype

Abstract: Problem discussion: What aspects of Intellectual Capital in health care centers are relevant to report? In what way are the difference aspects of Intellectual Capital best measured? How can anchoring and performance of an Intellectual Capital reporting in health care centers be facilitated? Purpose: The purpose of this thesis is to develop a prototype for Intellectual Capital reporting in health care centers. This will be achieved by utilizing Intellectual Capital reporting theories and studying two health care centers. Method: This thesis is based on a qualitative method using a case study approach. The explorative method is used as this is appropriate due to the lack of research regarding intellectual capital reporting in health care centers. Conclusion: Intellectual Capital reporting in a health care center needs to be put in a greater context. The necessity of the reporting and its results need to be clarified and understood. The Intellectual Capital report needs to be combined with a guiding or navigation tool to be anchored at the center. Reporting needs to be easy performed. Gathering of data needed has to be possible even with limited resources.