As an intangible resource, process capital represents the institutionalized knowledge and the competencies necessary for efficient value creation from the perspective of organizational infrastructure. Even though a practical relevance for its systematic assessment and development exists, there still appears to be a strong lack of basic definitions, standards, and practical methods to comprehensibly record such a complex set of information. On the basis of a structured literature review, this paper will be the first to summarize the research on process capital. The results support the assumptions that process capital is widespread in the scientific discussion and has been researched on a very interdisciplinary basis. Furthermore, research papers to date have a strong reflective focus, and few papers have addressed the development of practical concepts. Practical experience or progress reports is exceedingly rare. In addition, this paper discusses the status quo of process capital research and illustrates implications for research and practice.