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

See all articles by Soumya Singhal

Soumya Singhal

Amity University, Noida

Seema Gupta

Amity University, Noida

Vijay Kumar Gupta

Government of India

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.

Suggested Citation

Singhal, Soumya and Gupta, Seema and Gupta, Vijay Kumar, Mirroring a Decade-Long Experience on Intellectual Capital (April 1, 2020). The IUP Journal of Accounting Research & Audit Practices, Vol. XIX, No. 4, October 2020, pp. 38-58, Available at SSRN: https://ssrn.com/abstract=3817254

Soumya Singhal (Contact Author)

Amity University, Noida ( email )

Sector 125
Noida
GAUTAMBUDDHANAGAR, 201301
India

Seema Gupta

Amity University, Noida ( email )

Sector 125
Noida
GAUTAMBUDDHANAGAR, 201301
India

Vijay Kumar Gupta

Government of India ( email )

India

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