Investigating factors of intellectual capital to enhance achievement of strategic goals in a university hospital setting

The purpose of this paper is to report on an action research project carried out in an Italian university hospital that was facing a strategic challenge. The role of intellectual capital (IC) for university hospital strategic management is discussed after developing and applying an IC framework to enhance the visualisation of strategic IC elements.

An action research process has been applied in the studied setting based on Susman and Evered’s (1978) definition of the engaged research cycle.

The action research process allowed a gap between theory and practice to be bridged; the strategic control process resulted supported by new measures; a different approach to strategy management was launched, and other organisations perceived the relevance of the IC representation and wished to import it.

Research limitations are related to those recognised for the interventionist research approach.

The paper contributes to the improvement of managerial and accounting technologies for practitioners managing university hospitals and discusses a university hospital’s strategic goals.

The paper represents a methodological contribution related to the interventionist research stream of literature, and enriches the limited studies focused on IC in health care organisations. Furthermore, the paper enables appreciation of the role of academics in the convergence of theory and practice.