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Revisiting the intellectual capital research landscape – a systematic literature review
(Routledge, 2020-03-09)
- bookPart
The objective of this systematic literature review (SLR) is to provide insights on intellectual capital (IC) research models in terms of their preference for a single IC element or multiple IC elements, as well as how this ...
Accounting for intangibles and intellectual capital : a literature review from 2000 to 2020
(WileyAccounting and Finance Association of Australia and New Zealand, 2021-01-22)
- article
This article presents the results of a systematic literature review on intangibles and intellectual capital (IC) focusing on articles published in the top 20 accounting journals between 2000 and 2020. We find that North ...
Accounting for intangibles: a critical review
(Emerald, 2024-02-08)
- article
Purpose
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments ...