[The influence of intellectual capital in performance evaluation: a case-study in the hospital sector].
This paper contributes to public institutions with the adaptation of a performance evaluation tool based on private companies. The objective is to demonstrate how the impact of an educational activity might be measured in the economic value added for the society of a public university hospital. The paper was divided in four parts, despite the introductory and methodological aspects and the final remarks. First, the hospital sector is explained, specifically in the context of the public university hospitals. Then, the definitions, the nature and measure of the intellectual capital are presented, followed by the disclosure of the main economic performance evaluation models. Finally, an adapted model is presented, under the approach of the value based management, considering adjustments of the return and the respective investment measures, showing the impacts of the intellectual capital management and the education activity on the economic result of those institutions. The study was developed based on a methodology supported by a bibliographical research, using a comparative method procedure in the descriptive modality. At last, it is highlighted the importance of accountability for the society regarding the use of public resources and how this study can help in this way.
Bonacim
Carlos Alberto Grespan
CA
Departamento de Contabilidade, Economia e Contabilidade de Ribeirão Preto, USP, SP, Brazil. carlosbonacim@usp.br
Araújo
Adriana Maria Procópio de
AM
D001938:Brazil; D004493:Education; D006779:Hospitals, Public / Q000191:economics* / Q000592:standards*; D006785:Hospitals, University / Q000191:economics* / Q000592:standards*; D010043:Outcome and Process Assessment, Health Care