Intellectual Capital in the Non-Profit Sector

Area 13 – Scienze economiche e statistiche

In doctrine, there is wide agreement on what is the main purpose of a company, identified as a firm’s capacity to create sustainable value. In the present economy, known as the knowledge economy, the main company value drivers are considered intangible resources and activities. The present work focuses on analysing the definition and measurement of Intellectual Capital in the non-profit or third sector organizations, and in particular in the health care sector, chosen for its relevance within the third sector. The contribution that this work seeks to provide is to give the reader a better comprehension of the IC theme in third sector organizations, by analysing the empirical evidence of IC national and international investigations in the health care sector and by studying a real case of a non-profit organization, which already drafts an IC report, in order to understand whether, from the IC report study of a health care organization, it is possible to understand the firm’s process value creation and the weight of the IC management as a factor of competitive advantage. Giovanni Bronzetti is assistant professor of Business Economics within the Faculty of Political Sciences of the University of Calabria. His main research interests are management control and the third sector. On these research themes he has published books, book chapters, journal articles and presented papers to national and international congresses.Stefania Veltri is actually researcher in Business Economics within the Faculty of Economics of University of Calabria. Her main research interests are related to strategic and management control, the performances of university systems, the systems of measurement intellectual capital. On these research themes she has published books, book chapters, journal articles and presented papers to national and international congresses.

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