Intellectual Capital in hospitals- Opportunities and limitations of external intellectual capital reporting

Autor práce: Weichselbaumer, Barbara
Typ práce: Diplomová práce
Vedoucí práce: Štěrbová, Ludmila
Osoba oponující práci: Antonovič, Vladan

Informace o vysokoškolské kvalifikační práci

Název práce: Intellectual Capital in hospitals- Opportunities and limitations of external intellectual capital reporting
Typ práce: Master thesis
Jazyk práce: English
Abstrakt: Hospitals, like other knowledge-intensive organizations are today more dependent than ever before on intellectual capital (IC). lC consists of non-physical sources of knowledge used for value creation for key stakeholders. It comprises of human, structural and relational capital and becomes more often the key point for sustainable competitive advantage. The respective value is generally not reflected in the balance sheet. Indeed there are possibilities to disclose information on IC in supplementary or annual reports in order to reduce the lack of information on value drivers. The German hospital market is in a significant transition and trends of privatization, consolidation and a rising need for external capital become apparent. This increases the necessity for determination of a hospitals' value and key value drivers. The aim of the present thesis is to answer the questions of how IC in hospitals is measured and the how the information is disclosed to answer consequently the question if the analyzed tools can show the added value gained by IC. Finally, the analysis should find an answer on whether the reports can influence the valuation of hospitals and create a positive effect. The study is based on data gathered by five external available reports of national and international hospitals comprising information IC. The analysis includes both an examination of extent and quality of IC disclosure through the usage of content analysis and a disclosure index derived from previous studies and aligned to the special field of interest. Additionally, the reports were analyzed whether or not certain requirements set by financial analysts for valuation are met. The results show that IC disclosure in hospitals can be provided with or without making use of frameworks for IC reporting, or by including the information in annual reports. The majority of information is disclosed in a qualitative narrative way what brings the limitation, that only an indirect derivation of value drivers and the contribution to business success of the hospitals is possible. Theoretically, in all cases the information asymmetry between hospitals and the financial experts could be decreased, which would consequently lead to a more appropriate determination of the hospitals' value.
Klíčová slova: Hospital management; Intellectual capital; hospital valuation

Informace o studiu

Studijní program a Studijní obor: Ekonomika a management/International Business - Central European Business Realities
Typ studijního programu: Magisterský navazující studijní program
Jméno přidělované hodnosti: Ing.
Instituce přidělující hodnost: University of Economics, Prague
Název fakulty: Faculty of International Relations
Název katedry: Department of International Trade
Instituce archivující a zpřístupňující VŠKP: University of Economics, Prague

Informace o odevzdání a obhajobě

Datum zadání práce: 18. 12. 2012
Datum podání práce: 16. 5. 2013
Datum obhajoby: 05.11.2013
Výsledek obhajoby: Závěrečná práce byla úspěšně obhájena

Soubory ke stažení

Hlavní práce40737_qweib01.pdf [939,04 kB]
Oponentura29123_Antonovič.pdf [106,21 kB]
Hodnocení vedoucího40737_sterbovl.pdf [63,06 kB]

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