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The heavily decentralized Swedish health care sector is facing massive challenges, e.g. to even out differences in health care performance. Intellectual Capital can partly be used to explain these differences. In the research field it is difficult to find contributions regarding the study of intellectual capital management in the health care sector and there is also a lack of studies on semantic interoperability. It is semantic interoperability which allows the right information to be available to the right people at the right time across products and organizations. Structured and standardized headings can be a tool to enable semantic interoperability. The aim of this article is to argue for predefined headings as intellectual capital and as base for a national shared and standardized terminology in the health care sector. The study shows that there is a lack of national management of predefined headings deployed in both electronic health records and national quality registries. This lack causes multiple documentation which is time-consuming, impacts health professionals’ workloads, data quality and partly the performance of health care. We argue that predefined headings can be a base for semantic interoperability and that there is a need for the management of predefined headings on a national level

Intellectual Capital and Predefined Headings in Swedish Health Care Sector