Journal ID : TRKU-09-08-2020-10981
[This article belongs to Volume - 62, Issue - 08]
Total View : 325

Title : Systematic Review of Intellectual Capital and Firm Performance

Abstract :

This study reviews the empirical literature of intellectual capital and firm performance. It increases the current understanding by classifying the previous studies within a taxonomy in order to highlight critical issues regarding the research topic. The current investigation aims to provide an up-to-the-minute literature review of intellectual capital to; identify the major themes developed within this research stream; investigate the research directions and highlight the challenges, recommendation and derive insights to guide future research agendas for the benefit of researchers and intellectual capital  users. The systematic reviewing procedures followed PRESMA protocol, wherein the time limits between 2014 and 2019. The research identified that primary challenge encountered by all researchers was measuring intellectual capitals. The complexity of the relationships between the elements of intellectual capital as each element consists of sub-element and each element of intellectual capital has different level of importance over the other elements. Besides, the aggregation of the intellectual capital component affects the accuracy of measurement. Therefore, the investigation concluded in the best method of evaluation and measuring intellectual capital is measuring each element alone based on real data extracted from the firm. However, some studies indicated that human capital is the most important intellectual capital component and companies could gain competitive advantage by incorporating great human capabilities, talents, and creativity since great human talents can make the difference

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