Assessing competitiveness through intellectual capital research: a systematic literature review and agenda for future research
ISSN: 1059-5422
Article publication date: 5 July 2024
Issue publication date: 6 January 2025
Abstract
Purpose
The purpose of this study is to undertake a systematic literature review (SLR) on intellectual capital disclosure (ICD), focusing on its role in fostering competitive advantage.
Design/methodology/approach
Following the SLR process, the study identified 84 papers published in high-ranking journals over a 19-year span, providing insights into descriptive outcomes, research limitations and future research directions.
Findings
The results show that ICD research peaked in 2022, with the Journal of Intellectual Capital leading with the highest number of ICD publications. Resource-based theory was found to be the most applied theoretical framework, with developed country-specific research receiving the most attention. The use of small sample size, a lack of longitudinal studies, reliance on a single source of data, unsuitability of control variables and a lack of comparative studies with firms operating in developing countries are the main limitations that have been noted.
Research limitations/implications
This study faces constraints, primarily stemming from the selective keyword utilization and exclusive Scopus database reliance. It omits non-English papers, conference proceedings and books, potentially overlooking relevant insights.
Practical implications
The findings offer valuable insight for researchers, emphasizing the need for research on intellectual capital (IC) across diverse industries. Furthermore, our findings urge regulators to mandate global IC reporting to mitigate information asymmetry, while also prompting managers to enhance IC-related practices and reporting for more stakeholders’ trust.
Originality/value
This study provides a comprehensive overview of over two decades of ICD literature, synthesizing previous studies, identifying gaps and outlining potential directions for scholars and industry professionals in the context of competitiveness.
Keywords
Acknowledgements
Data availability statement: Data available on request from the authors.
Funding statement: N.A.
Conflict of interest disclosure: The authors declared no potential conflicts of interest.
Ethics approval statement: This article does not contain any studies with human participants or animals performed by any of the authors.
Citation
Abdallah, A.S., Amin, H.M.G., Abdelghany, M. and Elamer, A.A. (2025), "Assessing competitiveness through intellectual capital research: a systematic literature review and agenda for future research", Competitiveness Review, Vol. 35 No. 1, pp. 190-220. https://doi.org/10.1108/CR-10-2023-0262
Publisher
:Emerald Publishing Limited
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