Management Decision · 2014 · 13 citations · 41 references
ManagementHealth AdministrationHealth Care ManagementHealthcare AdministrationHealthcare LeadershipHospital AdministrationHospital Decision-makingHospital Organizational StructureIntellectual Capital MeasurementNursing LeadershipStructural Capital ManagementCriteria For MeasurementIntellectual CapitalIntellectual Capital Performance MeasurementLiterature Review DesignMeasurementStructural Capital Measurement
Purpose – The purpose of this paper is to explore how the nursing division supervisors at hospitals perceive intellectual capital (IC) and identify the relative importance of IC factors. Design/methodology/approach – Using literature review combined with experts’ viewpoints, IC is divided into four main structures and adopted them as the measurement criteria. A set of criteria that measure the hospital nursing division's IC was established using the Fuzzy Delphi Method, by the expert questionnaire given out to nursing division supervisors at large-scale teaching hospitals. Findings – The research results will hopefully help the management of medical institutions make decisions and input more resources in the “structural capital” perspective of their respective nursing divisions. Originality/value – Hospitals in Taiwan may improve in performance and medical services quality.
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The Boundaries of Financial Reporting and How to Extend Them
Baruch Lev, Paul Zarowin · Journal of Accounting Research · 1999 · 1.9K citations
Business, Accountancy, Accounting +12