Emerging Trends in Intellectual Capital Research: A Decade Review
Abstract
This study aims to analyze the trends in intellectual capital research by reviewing articles published on scopus.com. The objective is to identify the patterns of development and anticipate the future directions of intellectual capital research that are important for academics and practitioners in this field. The method used is a combination of bibliometric analysis and descriptive analysis with 132 articles based on the keyword search "intellectual capital" and "VAIC" and "structural capital" and "relational capital" and "human capital". There has been a significant increase in the number of articles related to intellectual capital over the years, indicating a growing interest. These topics have interdisciplinary relevance and are researched in various fields including management, economics, finance, technology, and sustainability. This study is limited to articles published in journals listed in scopus and may not cover perspectives or trends in other journals or among industry practitioners. The originality of this research provides a comprehensive understanding of the current trends in intellectual capital research and identifies the future directions of research in this field. It adds value to academics and practitioners who want to understand the evolution and application of intellectual capital in the business and academic context.
Keywords
References
Ahmed, F., Buallay, G., & Wadi, R. A. (2023). Intellectual Capital, Management Accounting Practices and Corporate Performance. In Contributions to Management Science: Vol. Part F1640 (pp. 853–867). https://doi.org/10.1007/978-981-99-6101-6_64
Beattie, V., & Smith, S. J. (2013). Value creation and business models: Refocusing the intellectual capital debate. The British Accounting Review, 45(4), 243–254. https://doi.org/https://doi.org/10.1016/j.bar.2013.06.001
Bontis, N., & Fitz-enz, J. (2002). Intellectual Capital ROI: a Causal map of Human Capital Antecedents and Consequents. JOurnal of Intelectual Capital, 3(3), 223–247. https://doi.org/10.1108/14691930210435589
de Matos Pedro, E., Leitão, J., & Alves, H. (2020). Bridging intellectual capital, sustainable development and quality of life in higher education institutions. Sustainability (Switzerland), 12(2). https://doi.org/10.3390/su12020479
Faraji, O., Asiaei, K., Rezaee, Z., Bontis, N., & Dolatzarei, E. (2022). Mapping the conceptual structure of intellectual capital research: A co-word analysis. Journal of Innovation & Knowledge, 7(3). https://doi.org/10.1016/j.jik.2022.100202
Lindblom, T., Mallios, A., & Sjögren, S. (2023). A Theoretical Analysis of Collusion Involving Technology Licensing Under Diseconomies of Scale. https://doi.org/doi:10.1515/bejte-2022-0148
Matos, F., Vairinhos, V., & Cabrita, M. R. (2016). Intellectual capital management scoring. In G. B., M. S., & G. B. (Eds.), Proceedings of the European Conference on Knowledge Management, ECKM (Vol. 2016-Janua, pp. 576–585). Retrieved from https://www.scopus.com/inward/record.uri?eid=2-s2.0-84997018148&partnerID=40&md5=c554ed2151c71fee2d4fcb317dfd2a1b
Pujotomo, D., Syed Hassan, S. A. H., Ma’aram, A., & Sutopo, W. (2023). University–industry collaboration in the technology development and technology commercialization stage: a systematic literature review. Journal of Applied Research in Higher Education, 15(5), 1276–1306. https://doi.org/10.1108/JARHE-11-2022-0344
Secundo, G., Lombardi, R., & Dumay, J. C. (2017). Journal of Intellectual Capital Article information : (January 2018). https://doi.org/10.1108/JIC-10-2017-0140
Sgourev, S. V. (2023). External Disruption and Creativity: When the West Looked Up to the East. Journal of Organizational Sociology, 0(0), 1–14. https://doi.org/10.1515/joso-2023-0016
Thien, T. H., & Hung, N. X. (2023). Intellectual capital and investment efficiency: The mediating role of strategic management accounting practices. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2207879
Ulupui, I. G. K. A., Gurendrawati, E., Armeliza, D., & Murdayanti, Y. (2023). A bibliometric analysis and visualization using VOSviewer in the integrated reporting research trends. In A. M., Z. A.Z., W. F.M.P., & A. null (Eds.), AIP Conference Proceedings (Vol. 2765). https://doi.org/10.1063/5.0154922
Vafaei, A., Taylor, D., & Ahmed, K. (2011). The value relevance of intellectual capital disclosures. Journal of Intellectual Capital, Vol. 12, pp. 407–429. https://doi.org/10.1108/14691931111154715
DOI: https://doi.org/10.17509/jimb.v15i1.68375
Refbacks
- There are currently no refbacks.
View My Stats
