Habersam, Michael; Piber, Martin - In: European Accounting Review 12 (2003) 4, pp. 753-779
This paper explores the relevance and awareness of intellectual capital (IC) in hospitals. Based on two qualitative case studies, one in the Veneto region, Italy, and one in the Tyrol region, Austria, the empirical study contributes to a better understanding of IC. The analysis of...