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While the intellectual capital perspective has been widely applied to research in knowledge‐intensive industries, less attention has been paid to the healthcare sector. This exploratory study aims to investigate how hospitals view the importance of intellectual capital and performance in the healthcare sector. It identifies the elements and relative importance of intellectual capital and performance measurement in the Taiwanese healthcare industry.

This study was executed by a developmental process comprising four phases: the generation of critical elements; expert review and perceptual assessments of the elements; data collection; and data analysis. This study developed a preliminary checklist with detailed IC elements and performance indicators derived from both literature reviews and practices. The questionnaire was refined by expert review. The pilot study collected …