Title: Accounting for intangible assets: a systematic review

Authors: Egi Arvian Firmansyah; Umar Habibu Umar; Sulaiman Musa

Addresses: Faculty of Economics and Business, Universitas Padjadjaran, Bandung, Indonesia ' Department of Accounting, Yusuf Maitama Sule University, Kano, Nigeria ' Department of Accountancy, Kano State Polytechnic, Kano, Nigeria

Abstract: This study conducts a systematic literature review (SLR) of the intangible asset literature, analysing 61 papers from the Scopus database from 1990 to 2023. The findings reveal a relatively low trend in publications on intangible assets, with some years having no publications and a peak of five in others. Most of these studies were published in peer-reviewed journals, employed qualitative methods, and were conducted in developed countries. This study identifies five main themes in intangible asset research, with recognition and measurement being the most frequently examined topic. This study is unique in its synthesis of existing literature on intangible asset accounting, and to the authors' knowledge, no previous research has undertaken a similar comprehensive review.

Keywords: accounting; intangible asset; reporting; review; systematic literature review; SLR; systematic review; IAS 38.

DOI: 10.1504/IJLIC.2024.142386

International Journal of Learning and Intellectual Capital, 2024 Vol.21 No.4, pp.448 - 464

Received: 19 Aug 2023
Accepted: 05 Jul 2024
Published online: 28 Oct 2024 *

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