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On the role of worksite fitness policy for developing intellectual capital

O. Aura (Swedish School of Economics and Business Administration, Helsinki, Finland)
G. Ahonen (Swedish School of Economics and Business Administration, Helsinki, Finland)
K‐E. Sveiby (Swedish School of Economics and Business Administration, Helsinki, Finland)

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Article publication date: 27 June 2008

Abstract

Purpose

The paper's aim is, in a framework of intellectual capital (IC), to study the interactions of a worksite fitness program (WFP) policy with a multidisciplinary approach in an IT‐company of 220 employees.

Design/methodology/approach

In a five years follow‐up setting, the associations of physical activity and the company's worksite fitness policy (WFP) effects on different elements of IC were studied. Qualitative methods were applied in constructing indicators and a scorecard type IC measure.

Findings

In a cross‐sectional and follow‐up setting, several findings with respect to IC were observed regarding physical activity in general and activity in WFP in particular. The findings were relatively strong regarding health‐ and wellness‐related indicators as part of human capital, where also relational capital indicators such as project feedback, revealed positive associations. Overall, WFP was seen to be an integrated part of structural capital.

Research limitations/implications

This case study was carried out in Finland, where the traditions of WFP are relatively long. This will, to some extent, restrict the implications of the results in countries or business cultures where WFP is not general.

Practical implications

The results emphasize first the need for company specific IC measures, and second the importance of humane, soft management procedures (like WFP) in developing a company's IC.

Originality/value

The paper is the first to examine the relations of IC and WFP and will thus provide new insights in developing a company specific IC.

Keywords

Citation

Aura, O., Ahonen, G. and Sveiby, K. (2008), "On the role of worksite fitness policy for developing intellectual capital", Journal of Human Resource Costing & Accounting, Vol. 12 No. 2, pp. 70-84. https://doi.org/10.1108/14013380810889529

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited