The study tends to analyse Intellectual Capital (IC) relevance in health care organizations. The aims were to understanding IC determinants and to reach an intellectual capital statement to support strategic decisions system in health care organizations. This paper stress traditional control systems inefficiency and ineffectively to fully represent public organization performance. Supported by IC literature analysis, an empirical study wad conducted in five health care organizations in Emilia Romagna Region, to understand, through a mapping process, the elements which characterise IC. Results underline how in health care organizations, decision-making system may finds a valuable support from IC statement introduction.