Intellectual capital: bibliometric analysis of scientific publications on the subject and identification of research opportunities

Abstract

This research promoted a quantitative and qualitative analysis of publications referring to the accounting recognition of intellectual capital, between the years 2010 and 2020. The research is classified as descriptive and used the bibliometric method for data collection and analysis. We analyzed 272 articles selected from two databases: Scopus and Web of Science. The analysis showed that publications on the subject focus mainly on aspects related to the disclosure of intellectual capital, more specifically human capital. The year with the highest number of publications was 2020, indicating that the topic has increased the interest of research carried out in this area. The largest number of publications on the subject was published in the Journal of Intellectual Capital. The qualitative analysis of the data revealed various research opportunities on the subject, which can be grouped into three main approaches: (i) disclosure of intellectual capital, (ii) measurement of intellectual capital, and (iii) antecedents and consequences of intellectual capital. The results found point to the need for further research on the subject, so that it is possible to expand existing knowledge on intellectual capital beyond aspects related to accounting disclosure.