The magnitude of intellectual capital research: A comprehensive bibliometric analysis

• Published in: International social science journal 2024-06, Vol.74 (252), p.585-616
• Main Authors: Sharma, Diksha, Sharma, Meena
• Format: Article
• Language: English
• Subjects: Bibliographic coupling; Bibliometrics; Citations; Conceptual structure; Content analysis; Corporate governance; Disclosure; Financial performance; Governance; Intellectual capital; Intellectual development; Interlocking directorates; Measurement; R&D; Research & development
• ISSN: 0020-8701; 1468-2451
• DOI: 10.1111/issj.12471

The purpose of this article is to map and explore in detail the development of intellectual capital (IC) literature with the help of bibliometric analysis. The research combines the IC literature from Scopus and Web of Science databases from 1985 to 2022, resulting in 2044 documents. Bibliographic coupling, co‐citation networks, content analysis and other techniques available under the Biblioshiny package were used to explore the database. The findings have demonstrated the four transition phases in IC research during 1997, 2004, 2011 and 2021. The results have revealed that the ‘Journal of Intellectual Capital’ and the ‘International Journal of Learning and Intellectual Capital’ are the core journals of the IC research. Further, it has been observed that Bontis, Dumay, Guthrie, Subramaniam and Youndt are some of the prolific contributors and pioneers of IC research. The conceptual structure unveiled that IC has been linked with its components, corporate governance, organisation performance and disclosures in the research undertaken so far. Reflecting upon the identified themes using the thematic evolution map, the research attempts to find future impediments. The bibliographic coupling of documents resulted in three clusters: disclosure, components and financial performance and VAIC. The co‐citation networks explored using content analysis resulted in four clusters: recognition and awareness of IC, measurement and development of IC, disclosure and reporting of IC and IC and corporate performance. Overall, the research is a comprehensive analysis of IC development over 38 years reflecting upon the present scenario and evolution of IC throwing light upon the niche themes requiring further exploration.