Martin Piber

Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria

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 characteristics, notion and practices against two different cultural backgrounds allows to complement the widespread taxonomy of IC consisting of human, structural and relational capital by connectivity capital as a linking pin. In addition, different spheres of IC transparency are identified: metric, literal, intuitive and black box capital. With this new comprehensive framework a dynamic valuing of IC becomes possible. This takes into account that IC is being characterized by process-driven collective and individual capabilities in interaction. As a consequence, it is argued for a co-existence of financial metrics and non-metric rationalities in order to achieve transparency of IC.

Performance Measurement and Accounting: Museums in Austria

Abstract In 2002, Austrias eight national museums became responsible for their own budgets. The ministry, which still owns the objects in the museums, relinquished operational control but continues to require the museums to report a number of key figures to measure their performance. In this article, various performance measurement practices are analyzed in the museum environment context with its strong focus on expert knowledge and art. Based on 15 interviews with experts, including museum managers, curators, artists and government officials, about their experiences, conclusions on the functions and dysfunctions of performance measurement are drawn.

Ethical impications of methodological settings in arts management research: The case of performance evaluation

In this article, we analyze research on the evaluation of the artistic outcome of arts organizations. Inspired by Wicks and Freemans new pragmatic approach to organization studies, we give an ethical question a central role in our analysis: to what extent is current research able to serve the needs of individual arts organizations and their communities? Our results highlight the influence of research traditions on the ethical implications of performance evaluation research. To serve the arts world, further research should aim at in-depth understanding of the specific complexity of different contexts rather than at decontextualized generalization of simplified universal principles.

Ten years of using knowledge balance sheets in Austrian public universities: A retrospective and prospective view

The purpose of this paper is to present the findings of a longitudinal study on the use of mandatory knowledge balance sheets (KBS) in Austrian public universities. It contributes to the discourse on fourth-stage intellectual capital (IC) research. Conclusions drawn from the analysis of the empirical material are expected to focus further research on fourth-stage IC and to improve practices of IC disclosure.,A mandatory KBS has been used to govern the Austrian Higher Education Institution sector for more than a decade. In a qualitative longitudinal case study, the authors analyze two series of qualitative interviews and documents in order to reveal functional and dysfunctional effects of the KBS in use.,The conclusions focus on the communicative culture in the implementation process, the way change processes are organized and the value of strategy for orientation, sense making and an effective allocation of resources.,The practical implications are twofold: first, to identify aspects of monetary, utilitarian, social and environmental value dimensions, a concerted effort to embed quantitative data in a discourse on qualitative impact on value would be needed. Second, the authors support a “communicative culture first” rather than a “tool-box first” approach.,Original empirical data have been gathered in a longitudinal study of a valuable and unique case. Retrospectively, a better understanding of the top-down implementation of the KBS and its pitfalls is achieved.

The role of museums of contemporary art in the re‐telling of historical accounts in Lithuania and Latvia

Museums of History and Art provide accounts of the past and the transition of nations into their current situation. They follow a certain line of interpretation of past events which reflect the dominant belief system in a nation. These narratives told in this process leave room for interpretation. Which particular string of the available narratives is followed while neglecting the others, and is influenced by the current self‐understanding of a nation and its political considerations. Latvia and Lithuania, two Baltic Nations, were planning to set up museums of contemporary art in 2009 and in 2011, respectively. Due to the financial crisis at this time, however, both projects have been put on hold. Based on interviews with key personnel and experts, the paper shows how the museums in both countries interpret their Soviet past and align it with the new European master narratives.

Controlling Intellektuellen Kapitals — Überlegungen zu einer Theorie des Controlling auf der Basis einer empirischen Untersuchung

Dieser Beitrag verknupft zwei Debatten, die bislang kaum miteinander verbunden sind, deren inhaltliche Nahe bei genauerer Betrachtung aber nicht zu ubersehen ist. Die Debatte zum Intellektuellen Kapital (IK) befasst sich mit der Frage, was das IK einer Organisation ist, wie es konzeptionell gefasst, abgebildet und ,management control practices’ zuganglich gemacht werden kann. Die Controllingdebatte im deutschsprachigen Raum wendet sich auf der Suche nach dem Kern des Faches immer starker Fragen von Information und Wissen, Organisation und Fuhrung sowie der Sicherung von Rationalitat im Zusammenspiel von Controlling und Management in spezifischen organisationalen Kontexten zu.

Strategizing Cultural Clusters: Long-Range Socio-Political Plans or Emergent Strategy Development?

ABSTRACT In many cities, cultural and creative clusters are elements of an ongoing urban development. As networks of arts institutions of different genres, structures, hierarchies, temporal and spatial forms, and size, they are rich examples for strategic analysis. We use the MuseumsQuartier (MQ) Wien as an example of a cultural cluster within a historic city center and focus on (1) the organizational, institutional, and sociopolitical impact of more or less detailed strategic frames of the overarching organizational construction; and (2) understanding strategy-making processes in cultural clusters with reference to the overall political frame and the strategy-as-practice approach.