Intellectual Capital, Competitive Advantage, and Financial Performance: A Systematic Literature Review

Salsabila Catur Sakinah (Department Of Accounting, Sriwijaya University, Indonesia)
Yusnaini (Department Of Accounting, Sriwijaya University, Indonesia)
Shelly Febriana Kartasari (Department Of Accounting, Sriwijaya University, Indonesia)

International Journal of Education, Vocational and Social Science
Vol. 5 No. 04 (2026): International Journal of Education, Vocational and Social Science( IJVESS)

This study examines the relationship between intellectual capital, competitive advantage, and financial performance using a Systematic Literature Review (SLR) approach. A total of 50 international journal articles were analyzed based on PRISMA guidelines to identify research trends related to intellectual capital dimensions, competitive advantage development, and firm performance. The findings indicate that intellectual capital contributes to strengthening competitive advantage through effective management of knowledge, human resources, organizational capabilities, and external relationships. Based on the Resource-Based View (RBV) perspective, valuable and unique resources can become strategic advantages when properly managed. The study also highlights the role of financial performance in supporting the effectiveness of intellectual capital utilization. This research provides a structured understanding of how intellectual resources contribute to competitive advantage and sustainable firm performance.