Mirroring a Decade-Long Experience on Intellectual Capital
The IUP Journal of Accounting Research & Audit Practices, Vol. XIX, No. 4, October 2020, pp. 38-58
Posted: 8 Apr 2021
Date Written: April 1, 2020
Abstract
Keeping in view the growing importance of Intellectual Capital (referred to as IC), there was a need to combine all the studies together for the benefit of proper understanding of the concept. The paper presents a structured literature review for 10-year period (2009-2018) of the dataset of 226 papers related to seven specialized and generalized journals in the field of IC. The sample studies have been categorized under six attributes to answer all the three basic research questions. The findings of meta-analysis reveal that maximum research related to IC has been conducted in public listed companies and content analysis is used in a majority of the studies. The study also reveals the areas where less or no research has been performed.
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