IDEAS home Printed from https://ideas.repec.org/a/gam/jjrfmx/v14y2021i6p238-d564725.html
   My bibliography  Save this article

Intellectual Capital and Knowledge Management Research towards Value Creation. From the Past to the Future

Author

Listed:
  • Indra Abeysekera

    (Discipline of Accounting and Finance, Charles Darwin University, Darwin, NT 0800, Australia)

Abstract

Over the past decade, the body of literature on intellectual capital and knowledge management has grown exponentially, responding to the growing knowledge-based and digital economy. This article reviews the concepts and applications proposed at the initial stages of the launch of these two research paradigms. It then examines the interconnection between the two. The study selected a set of articles on intellectual capital and knowledge management that forward concepts and applications vital to the inception of these two research domains. The analytical review demonstrates that these concepts and applications, although considered separately in research, are interconnected and inform each other. The paper analyzes, discusses, and forms conclusions based on the self-selected literature with informed research knowledge.

Suggested Citation

  • Indra Abeysekera, 2021. "Intellectual Capital and Knowledge Management Research towards Value Creation. From the Past to the Future," JRFM, MDPI, vol. 14(6), pages 1-18, May.
    • Handle: RePEc:gam:jjrfmx:v:14:y:2021:i:6:p:238-:d:564725
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1911-8074/14/6/238/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/1911-8074/14/6/238/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Narula, R. & Dunning, J. H., 1998. "Explaining international R&D alliances and the role of governments," International Business Review, Elsevier, vol. 7(4), pages 377-397, August.
    2. Meer-Kooistra, Jeltje van der & Zijlstra, Siebren M., 2001. "Reporting on intellectual capital," Research Report 01E50, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    3. Linowes, Richard G. & Mroczkowski, Tomasz & Uchida, Keiko & Komatsu, Akira, 2000. "Using mental maps to highlight cultural differences: visual portraits of American and Japanese patterns of thinking," Journal of International Management, Elsevier, vol. 6(1), pages 71-100.
    4. Rose, Jacob M. & Wolfe, Christopher J., 2000. "The effects of system design alternatives on the acquisition of tax knowledge from a computerized tax decision aid," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 285-306, April.
    5. Chapman, Christopher S., 1997. "Reflections on a contingent view of accounting," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 189-205, February.
    6. Bontis, Nick & Dragonetti, Nicola C. & Jacobsen, Kristine & Roos, Göran, 1999. "The knowledge toolbox:: A review of the tools available to measure and manage intangible resources," European Management Journal, Elsevier, vol. 17(4), pages 391-402, August.
    7. Ball, R & Brown, P, 1968. "Empirical Evaluation Of Accounting Income Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 159-178.
    8. Graham, Roger C. & King, Raymond D., 2000. "Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand," The International Journal of Accounting, Elsevier, vol. 35(4), pages 445-470, 010.
    9. Kathleen R. Conner & C. K. Prahalad, 1996. "A Resource-Based Theory of the Firm: Knowledge Versus Opportunism," Organization Science, INFORMS, vol. 7(5), pages 477-501, October.
    10. Teegen, Hildy, 2000. "Examining strategic and economic development implications of globalising through franchising," International Business Review, Elsevier, vol. 9(4), pages 497-521, August.
    11. Boone, Jeff P. & Raman, K. K., 2001. "Off-balance sheet R&D assets and market liquidity," Journal of Accounting and Public Policy, Elsevier, vol. 20(2), pages 97-128.
    12. Joachim Hoegh-Krohn, Nils E. & Knivsfla, Kjell Henry, 2000. "Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution," The International Journal of Accounting, Elsevier, vol. 35(2), pages 243-265, July.
    13. Ikujiro Nonaka, 1994. "A Dynamic Theory of Organizational Knowledge Creation," Organization Science, INFORMS, vol. 5(1), pages 14-37, February.
    14. Zambon, Stefano & Zan, Luca, 2000. "Accounting relativism: the unstable relationship between income measurement and theories of the firm," Accounting, Organizations and Society, Elsevier, vol. 25(8), pages 799-822, November.
    15. Young, David, 1997. "Economic value added: A primer for European managers," European Management Journal, Elsevier, vol. 15(4), pages 335-343, August.
    16. Mouck, T., 1998. "Capital markets research and real world complexity: The emerging challenge of chaos theory," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 189-203, February.
    17. repec:dgr:rugsom:01e50 is not listed on IDEAS
    18. Ronen, Joshua, 2001. "On R&D capitalization and value relevance: a commentary," Journal of Accounting and Public Policy, Elsevier, vol. 20(3), pages 241-254.
    19. Demirbag, Mehmet & Mirza, Hafiz, 2000. "Factors affecting international joint venture success: an empirical analysis of foreign-local partner relationships and performance in joint ventures in Turkey," International Business Review, Elsevier, vol. 9(1), pages 1-35, February.
    20. Niamh Brennan, 2001. "Reporting intellectual capital in annual reports : evidence from Ireland," Open Access publications 10197/2918, Research Repository, University College Dublin.
    21. Dunk, Alan S. & Kilgore, Alan, 2001. "Short-term R&D bias, competition on cost rather than innovation, and time to market," Scandinavian Journal of Management, Elsevier, vol. 17(4), pages 409-420, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sandra Brucal & Cris Corpuz & Indra Abeysekera & Raul David, 2022. "Role of Service Quality, Price, and Firm Image on Customer Satisfaction in Philippine Accounting Firms," JRFM, MDPI, vol. 15(2), pages 1-16, February.
    2. Kardina Kamaruddin & Indra Abeysekera, 2021. "Intellectual Capital and Sustainable Economic Performance in the Public Sector: The Context of the New Public Management in Malaysia," Sustainability, MDPI, vol. 13(14), pages 1-16, July.
    3. Md. Sohel Rana & Syed Zabid Hossain, 2023. "Intellectual Capital, Firm Performance, and Sustainable Growth: A Study on DSE-Listed Nonfinancial Companies in Bangladesh," Sustainability, MDPI, vol. 15(9), pages 1-23, April.
    4. Łukasz Kański & Jan Chadam & Grzegorz Kłosowski, 2022. "Intellectual Capital: A New Predictive Indicator for Project Management Improvement," Sustainability, MDPI, vol. 14(22), pages 1-22, November.
    5. Tomasz Sierotowicz, 2022. "Sources of Intellectual Capital Acquisition," Sustainability, MDPI, vol. 14(18), pages 1-21, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Soufiane Mezzourh & Walid A Nakara, 2009. "Governance and innovation : A Knowledge-based approach [La gouvernance de l'innovation : une approche par la connaissance]," Post-Print halshs-01955966, HAL.
    2. Der-Fang Hung, 2015. "Sustained Competitive Advantage and Organizational Inertia: The Cost Perspective of Knowledge Management," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 6(4), pages 769-789, December.
    3. Daniel RUSU, 2022. "Association of Knowledge Management with Strategic Management: Directions and Trends at International Level," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 7(1), pages 49-66, February.
    4. Vivien Beattie & Robin Roslender & Sarah Jane Smith, 2013. "Balancing on a Tightrope: Customer Relational Capital, Value Creation and Disclosure," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 19-52.
    5. Ana Villar & César Camisón & Montserrat Boronat, 2007. "Technical Strategic Alliances And Performance: The Mediating Effect Of Knowledge ¿Based Competencies," Working Papers. Serie EC 2007-11, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    6. Giuliani, Marco & Skoog, Matti, 2020. "Making sense of the temporal dimension of intellectual capital: A critical case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    7. Paul E. Bierly III & Paula S. Daly, 2007. "Alternative Knowledge Strategies, Competitive Environment, and Organizational Performance in Small Manufacturing Firms," Entrepreneurship Theory and Practice, , vol. 31(4), pages 493-516, July.
    8. Byung Park, 2010. "What matters to managerial knowledge acquisition in international joint ventures? High knowledge acquirers versus low knowledge acquirers," Asia Pacific Journal of Management, Springer, vol. 27(1), pages 55-79, March.
    9. Alex Eapen & Rekha Krishnan, 2019. "Transferring Tacit Know-How: Do Opportunism Safeguards Matter for Firm Boundary Decisions?," Organization Science, INFORMS, vol. 30(4), pages 715-734, July.
    10. Fareeha Shareef & Howard Davey, 2005. "Accounting for intellectual capital: Evidence from listed English football clubs," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 7(3), pages 78-116, June.
    11. Nancy Vargas & M. Begoña Lloria & Salvador Roig-Dobón, 2016. "Main drivers of human capital, learning and performance," The Journal of Technology Transfer, Springer, vol. 41(5), pages 961-978, October.
    12. Dunning, John H. & Pak, Yong Suhk & Beldona, Sam, 2007. "Foreign ownership strategies of UK and US international franchisors: An exploratory application of Dunning's envelope paradigm," International Business Review, Elsevier, vol. 16(5), pages 531-548, October.
    13. Chris Kimble, 2013. "Knowledge management, codification and tacit knowledge," Post-Print halshs-00826911, HAL.
    14. Rossidis Ioannis & Dimitrios Belias, 2020. "Combining Strategic Management with Knowledge Management: Trends and International Perspectives," International Review of Management and Marketing, Econjournals, vol. 10(3), pages 39-45.
    15. Lívia Lopes Barakat & Torben Pedersen & Marcio Amaral-Baptista & Sherban Leornardo Cretoiu & Paulo Bento, 2022. "Too Much of Two Good Things: Explicating the Limited Complementarity Between Drivers of MNC Headquarters’ Absorptive Capacity," Management International Review, Springer, vol. 62(3), pages 393-426, June.
    16. Meier, Matthias & Weller, Ingo, 2010. "Wissensmanagement und unternehmensinterner Wissenstransfer," Discussion Papers 2010/16, Free University Berlin, School of Business & Economics.
    17. Prasoon Mani Tripathi & Varun Chotia & Umesh Solanki & Rahul Meena & Vinay Khandelwal, 2022. "Economic Value Added Research: Mapping Thematic Structure and Research Trends," Risks, MDPI, vol. 11(1), pages 1-19, December.
    18. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
    19. Yasser Alizadeh & Antonie J. Jetter, 2019. "Pathways for Balancing Exploration and Exploitation in Innovations: A Review and Expansion of Ambidexterity Theory," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 16(05), pages 1-33, August.
    20. Alberto Blázquez Manzano, 2013. "La información y comunicación, claves para la gestión del conocimiento empresarial," Dimensión Empresarial, Universidad Autónoma del Caribe, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jjrfmx:v:14:y:2021:i:6:p:238-:d:564725. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.