Owner : Riset dan Jurnal Akuntansi
Vol. 8 No. 4 (2024): Artikel Research Oktober 2024

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

Rachmawati, Rima (Unknown)
Abdul Halim, Radhi (Unknown)
Arifian, Andry (Unknown)
Cosa, Kenneth (Unknown)
Abu, Janine (Unknown)

Article Info

Publish Date
07 Nov 2024

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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Journal Info
Owner : Riset dan Jurnal Akuntansi
Website

Abbrev

owner

Publisher

Politeknik Ganesha Medan

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...