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Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020

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  • Tatiana Garanina
  • Henri Hussinki
  • Johannes Dumay

Abstract

This article presents the results of a systematic literature review on intangibles and intellectual capital (IC) focusing on articles published in the top 20 accounting journals between 2000 and 2020. We find that North American accounting scholarship during this period has predominantly focused on identifiable intangibles and how these appear in the balance sheet. Much less attention has been given to management issues and IC, even though these issues are more common in European and Australian accounting literature. By evaluating recent developments and trends, this contribution aims at identifying promising avenues for future research endeavours.

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  • Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
    • Handle: RePEc:bla:acctfi:v:61:y:2021:i:4:p:5111-5140
    DOI: 10.1111/acfi.12751
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    4. Mihaela Curea & Marilena Mironiuc & Maria Carmen Huian, 2022. "Intangibles, Firm Performance, and CEO Characteristics: Spotlight on the EU Electricity and Gas Industry," Sustainability, MDPI, vol. 14(15), pages 1-17, July.
    5. Feng Xiong & Maoyue Xie & Lingjuan Zhao & Cheng Li & Xuan Fan, 2022. "Recognition and Evaluation of Data as Intangible Assets," SAGE Open, , vol. 12(2), pages 21582440221, April.
    6. King Carl Tornam Duho, 2022. "Intangibles, Intellectual Capital, and the Performance of Listed Non-Financial Services Firms in West Africa: A Cross-Country Analysis," Merits, MDPI, vol. 2(3), pages 1-25, June.
    7. Mihaela Curea, 2023. "Intangible assets and resource allocation: insights from European companies," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 86-105, November.
    8. repec:fst:rfsisf:v:8:y:2023:i:15:p:86-105 is not listed on IDEAS
    9. Albanese, Massimo, 2023. "Reviewing literature through multidimensional representations," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).

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