Intellectual Capital History and Trends: A Bibliometric Analysis Using Scopus Database

Abstract

This article aims to provide a bibliometric analysis of intellectual capital research published in the Scopus database from 1956 to 2020 to trace the development of scientific activities that can pave the way for future studies by shedding light on the gaps in the field. The analysis focuses on 638 intellectual capital-related papers published in the Scopus database over 60 years, drawing upon a bibliometric analysis using VOSviewer. This paper highlights the mainstream of the current research in the intellectual capital field, based on the Scopus database, by presenting a detailed bibliometric analysis of the trend and development of intellectual capital research in the past six decades, including journals, authors, countries, institutes, co-occurrence, and author’s keywords. The findings imply that intellectual capital researchers do not use broad relevant theories and findings from studies beyond their clusters. Another result is that developing nations continue to be underexplored in terms of intellectual property research due to a lack of trust representation and a lack of appropriate investigators. Finally, the data analysis identifies a number of potential research issues to be investigated regarding intellectual capital development, which serve as raw material for future research. Once again, this study provides a framework for firms to build and implement intellectual capital development plans.

Intellectual capital and sustainability practices of manufacturing firms in Uganda

“…In-depth research on IC has already been extensively published in the literature. Al-Khoury et al (2022) conducted a study on the history and trends of IC and found that a significant majority of the articles, approximately 89%, originated from developed countries. This disproportionate focus on developed countries has led to a research gap in understanding IC in developing countries, particularly in Africa and other regions.…”

“…In-depth research on IC has already been extensively published in the literature. Al-Khoury et al. (2022) conducted a study on the history and trends of IC and found that a significant majority of the articles, approximately 89%, originated from developed countries.…”

A Bibliometric Performance Analysis of Publication Productivity in the Accounting Field: Outcomes of SciVal analytics

“…To summarize the literature studies on management accounting (Dönmez et al, 2011;Balstad & Berg, 2020), blockchain in accounting (Lardo et al, 2022), sustainability reporting (Pasko et al, 2021), intellectual capital (Al-Khoury et al, 2022), integrated reporting (Doan, 2020), and green accounting (Karcıoğlu & Tosunoğlu, 2022). Furthermore, many studies in the accounting literature in line with the examinations specific to accounting journals (Önce & Başar, 2010;Şentürk & Fındık, 2014;Kıymetli Şen et al, 2017;Gündüz, 2018;Kuruçay & Serçemeli, 2018;Özbek & Badem, 2018;Temelli & Karcıoğlu, 2018;Dinç & Cengiz, 2019;Çarıkçı & Yaman, 2019;Güleç & Öztürk, 2019;Altunay, 2021b).…”

Measuring the Level of Performance of Accounting Units and Their Impact on the Control Environment

“…The matter of improving performance has received the attention of accountants, as improving the financial performance of companies can be a done through the independence of the audit committees, and a study conducted in Tunisia in 2007-2010 found that the independence of the audit committees affects the rate of return on investment and thus leads to improved performance (Al-khoury et al, 2022).…”