Article2007

Is communicating intellectual capital information via the internet viable?

Alina Lee · Greg Tower · J‐L.W. Mitchell Van der Zahn

27 citations0/0 files storedJournal of Human Resource Costing & Accounting

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting

Abstract

Purpose The first objective of this study is to examine the nature and extent of intellectual capital (IC) information Australian hospitals disclose to their stakeholders (patients, general public, healthcare professionals) via the internet. The second objective is to examine whether four hospital characteristics influence the disclosure of IC‐related information. Design/methodology/approach Analysis reported in this study is based on IC disclosures by 128 hospitals on their internet web sites. IC disclosure is measured using an 85‐item research constructed index that covers six major sub‐categories. Measurement of IC disclosure was conducted during a four month period in the last third of 2005. Findings It is found that whilst the incidence rate of hospitals disclosing IC information is high, the extent of IC disclosure is relatively low. The quantity of IC disclosure varied significantly between different IC sub‐categories. In addition, the paper investigates possible determinants of variations in IC disclosure by Australian hospitals. Specifically, it is found that the quantity of IC information disclosed on a hospital web site varied according to the state location, designation as a private or public hospital, whether the hospital is specialized or general in its operations, and if the hospital is based in a city or regional location. A hospital's designation as being network or non‐networked is not a significant determinant. Originality/value Few studies have examined the disclosure of IC information by healthcare providers such as hospitals. No studies, to the knowledge of the authors, have examined the specific disclosure of IC information by hospitals on their internet web sites.

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1997Disclosure level and the cost of equity capital.1996Corporate Disclosure Policy and Analyst Behavior.1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 1998Capturing Value from Knowledge Assets: The New Economy, Markets for Know-How, and Intangible Assets 2001Intangibles: Management, Measurement, and Reporting 2001Assessing knowledge assets: a review of the models used to measure intellectual capital 2000Intellectual capital literature review 2004Using content analysis as a research method to inquire into intellectual capital reporting

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