Title: Analysis of the intellectual capital effect on financial performance: systematic literature review and bibliometric analysis

Authors: Ranila Suciati; Sumiati Sumiati; Nur Khusniyah Indrawati; Andarwati Andarwati

Addresses: Management Department, Faculty of Economics and Business, Universitas Brawijaya, Indonesia ' Management Department, Faculty of Economics and Business, Universitas Brawijaya, Indonesia ' Management Department, Faculty of Economics and Business, Universitas Brawijaya, Indonesia ' Management Department, Faculty of Economics and Business, Universitas Brawijaya, Indonesia

Abstract: This research uses bibliometric analysis on 1,183 Scopus publications to investigate the connection between intellectual capital and financial performance. The study highlights the Journal of Intellectual Capital as the primary source of articles. Notably, article numbers fluctuated, with a 72% increase in 1998 and a significant 96% decrease in 2023. Prominent keywords include 'intellectual capital', 'human capital', and 'knowledge management', often rooted in resource-based view (RBV) theory. The findings confirm the consensus linking intellectual capital and financial performance, guiding evidence-based business strategies. These results align with analyses in the Journal of Intellectual Capital, indexed by Scopus and WOS, reinforcing the significant relationship. However, data limitations, research methodologies, generalisation challenges, and prior research constraints emphasise the need for further investigation to comprehensively understand the intellectual capital and financial performance relationship.

Keywords: intellectual capital; IC; financial performance; FP; value-added intellectual capital; VAIC; resource based-view; RBV; bibliometric analyst.

DOI: 10.1504/IJLIC.2024.138688

International Journal of Learning and Intellectual Capital, 2024 Vol.21 No.3, pp.333 - 350

Received: 20 Jul 2023
Accepted: 22 Dec 2023
Published online: 24 May 2024 *

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