How to Assess the Intellectual Capital of Firms in Uncertain Times: A Systematic Literature Review

Marcello Cosa*

*Autore corrispondente per questo lavoro

Risultato della ricerca: Contributo in libroContributo a convegno

Abstract

Measuring Intellectual Capital (IC) is essential for contemporary firms. To succeed in a radically changed economic environment, organizations must develop reliable measures of IC. Yet existing studies focused on this topic missed evaluating the uncertainty sources. To our knowledge, we performed the first systematic literature review with thematic analysis to understand which IC measurement model works better in the following uncertainty areas: digital transformation, environmental impact, financial crisis, social impact and turbulent environments. We searched three databases and included quantitative peer-reviewed articles relevant to IC measurement methods in business uncertainty. This yielded 2,709 studies, of which 27 were eligible and included in the final sample. Our study found no agreement on the best IC measurement tool for uncertain times due to varying firm characteristics, including location, industry, size, and performance dimensions. Additionally, included studies emphasized the importance of human capital in enhancing company competitiveness and profitability. However, investing in IC alone cannot ensure agility and resilience in the digital era. Firms must effectively manage intangible assets like innovation, R&D, and employee knowledge and skills to drive growth. For future research, we recommend focusing IC measurement research on under-investigated industries, such as automotive, transportation, and hospitality, which require tailored IC measurement solutions. Furthermore, to highlight the broader societal benefits of effective IC management, research should also focus on measuring IC’s impact on social development goals, such as ecological sustainability, fair employment and gender parity.
Lingua originaleEnglish
Titolo della pubblicazione ospiteIFKAD 2023 - 18th edition of the International Forum on Knowledge Asset Dynamics - Managing Knowledge for Sustainability
Pagine1-22
Numero di pagine27
Volume25
DOI
Stato di pubblicazionePubblicato - 2023
EventoIFKAD 2023 - 18th edition of the International Forum on Knowledge Asset Dynamics - Managing Knowledge for Sustainability - MATERA -- ITA
Durata: 7 giu 20239 giu 2023

Convegno

ConvegnoIFKAD 2023 - 18th edition of the International Forum on Knowledge Asset Dynamics - Managing Knowledge for Sustainability
CittàMATERA -- ITA
Periodo7/6/239/6/23

Keywords

  • beni intangibili
  • capitale intellettuale
  • capitale umano
  • human capital
  • intangibles
  • intellectual capital
  • systematic review

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