Analysis of Intellectual Capital Research Trends: A Comprehensive Review of the Last Decade's Academic Literature

Authors

  • Rima Rachmawati Widyatama University
  • Radhi Abdul Halim Widyatama University
  • Andry Arifian Widyatama University
  • Kenneth Cosa De La Salle LIPA College
  • Janine Abu De La Salle LIPA College

DOI:

10.33395/owner.v8i4.2499

Keywords:

intellectual capital, bibliometric, performance, Vos Viewer, systematic literature review

Abstract

This study examines the evolution of Intellectual Capital (IC) literature from 1997 to 2023 using Scopus. It employs a systematic literature review, integrating bibliometrics to analyze 790 studies. Findings reveal a marked increase in IC publications since 2004, identifying five IC sub-dimensions: human, structural, organizational, process, and relational/social customer capital. The study emphasizes IC’s role in innovation and value creation. It concludes that IC is crucial in modern business, linking it to company performance and wealth creation. Future research should explore IC's specific aspects and impact on organizational digital transformation.

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Published

2024-11-07

How to Cite

Rachmawati, R., Abdul Halim, R., Arifian, A., Cosa, K., & Abu, J. (2024). Analysis of Intellectual Capital Research Trends: A Comprehensive Review of the Last Decade’s Academic Literature. Owner : Riset Dan Jurnal Akuntansi, 8(4), 4878-4886. https://doi.org/10.33395/owner.v8i4.2499