Two decades of the Journal of Intellectual Capital: a bibliometric overview and an agenda for future research

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marina Dabić ◽  
Božidar Vlačić ◽  
Veronica Scuotto ◽  
Merrill Warkentin
Keyword(s):  
Intellectual Capital ◽  
Significant Contribution ◽  
Future Research ◽  
Content Type ◽  
Journal Citation Reports ◽  
Research Themes ◽  
To Come ◽  
Number Of Citations ◽  
Business And Management ◽  
Practical Implications

PurposeThe Journal of Intellectual Capital (JIC) is one of the leading academic journals in the field of business and management, with an impact factor of 3.744, according to Journal Citation Reports from Clarivate Analytics, 2019. This study reports the results of a content analysis of the JIC articles that have been published since the journal was founded in 2000, in order to highlight its significant contribution and identify potential future research avenues within the business and management field.Design/methodology/approachScopus database, complemented by the Web of Science (WOS) Core Collection, was used. Furthermore, this study graphically maps over 20 years' worth of bibliographic material, using the visualization of similarities (VOS) to present an overview of the journal and identify future research avenues.FindingsThe paper provides an overview of a total of 700 articles and editorial notes, authored by leading authors from various universities, as well as collating the research themes explored during the 20 year period between 2000 and 2019. The prestigious positioning of this journal is evidenced both through the increasing number of citations received from other highly regarded journals and through its impact upon the establishment of new streams of research.Practical implicationsBy applying a bibliometric analysis, this paper offers an overview of past and current themes on intellectual capital (IC).Originality/valueThis article delivers an in-depth and rigorous analysis of the fields and research streams interrogated by the JIC over the last 20 years and offers potential topics for future research, which could stimulate authors and inspire advancements in research for years to come.

The main topics of research on disclosures of intangible assets: a critical review

2016 ◽  
Vol 29 (2) ◽  
pp. 323-356 ◽  
Author(s):  
Francisca Castilla-Polo ◽  
Dolores GALLARDO-VÁZQUEZ
Keyword(s):  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Design Methodology ◽  
Lessons Learned ◽  
Future Research ◽  
Intangible Asset ◽  
Content Type ◽  
Journal Citation Reports ◽  
Principal Directions ◽  
Practical Implications

Purpose – We must acknowledge the importance of intangibles in today’s economies and the controversy over the accounting and reporting of these assets. For this reason, the purpose of this paper is to synthesize the lessons learned from research to date and identify gaps in that research that would be useful to academics and practitioners. Design/methodology/approach – The literature review was conducted after an analysis of the most important academic databases in the period of 1990-2013: ABI Inform Complete, CSIS, EconLit, ISOC, Journal Citation Reports, Scopus, Emerald, Springer, and Google Scholar. Findings – The authors offer a summary of the main gaps in the literature on intellectual capital disclosures, among which the authors perceive a need for increased qualitative or explanatory research, which would allow further analysis of such decisions. Research limitations/implications – Specifically, the main problem encountered in the research on voluntary disclosure of intangibles appears to relate to the type of methodology used, which is usually quantitative or descriptive. Practical implications – Given that the principal limitations in the field of the disclosure of intangibles have been discussed, the authors conclude by indicating the principal directions for future research. Social implications – Qualitative analysis is absent in the literature the authors reviewed, and considered it fundamental to understanding this type of disclosure. In fact, the development of future lines of research could provide better-quality intangible asset reporting. Originality/value – Although there are previous studies on this topic, the authors believe that the main contribution of this study is to offer an integrated framework of existing findings concerning decisions by companies to disclose information on intangibles, a topic on which previous literature is sparse.

Intellectual capital disclosure on Twitter – empirical evidence from the world’s largest companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Łukasz Bryl ◽  
Justyna Fijałkowska ◽  
Dominika Hadro
Keyword(s):  
Social Media ◽  
Intellectual Capital ◽  
Recent Literature ◽  
Future Research ◽  
Corporate Disclosure ◽  
Content Type ◽  
Management Philosophy ◽  
Business Units ◽  
Structural Capital ◽  
Practical Implications

Purpose This study aims to examine intellectual capital disclosure (ICD) on Twitter by 60 of the world’s largest companies and explains the main themes communicated to stakeholders. The second objective is to determine which topics provoke most stakeholders’ reactions. Design/methodology/approach The authors perform content analysis on more than 42,000 tweets to examine ICD practices along with the reactions of stakeholders in the form of retweets and “favorites” toward the information disclosed. Findings Intellectual capital (IC) is an important theme in corporate disclosure practices, as more than one-third of the published tweets refer to IC. The world’s largest companies focus on relational capital information, followed by human and structural capital. The main IC themes disclosed were management philosophy, corporate reputation and business partnering. Tweets related to IC are of greater interest to stakeholders than other tweets and provoke more reactions. There is no complete consistency between the topics most intensively disclosed by companies and those that elicit the most vivid responses from the addressees. Practical implications This study offers an understanding of the world’s largest companies’ practices that refer to ICD via social media and has implications for organizations in the creation and use of communication channels when developing a dialogue with stakeholders on topics regarding IC that may lead to better management of IC performance. Originality/value This paper is a response to the call for studies on ICD via social media, which is strongly highlighted in the recent literature concerning future research on IC and until now was almost absent in the field of business units. This research provides in-depth insights into the use of Twitter to disclose IC elements and indicates which fields and topics of this disclosure provoke stakeholders’ reactions, which is a novelty in ICD studies.

scholarly journals In memoriam: Professor David J. Campbell, 1963-2017

2017 ◽  
Vol 8 (5) ◽  
pp. 520-524
Author(s):  
Richard Slack
Keyword(s):  
Collaborative Research ◽  
Environmental Accounting ◽  
Accounting Education ◽  
Policy Implications ◽  
Future Research ◽  
Corporate Accountability ◽  
Accounting Disclosure ◽  
Content Type ◽  
To Come ◽  
Practical Implications

Purpose This tribute is in memory of Professor David Campbell, who sadly died in June 2017. David was an influential and inspirational global researcher in accounting. This tribute summarises his significant contribution to the discipline as well as providing insights into his career at Northumbria and Newcastle Universities. Design/methodology/approach The tribute provides a review of David’s research and his key publications in accounting. Specifically, his invaluable contribution to social and environmental accounting disclosure and related corporate accountability is highlighted. Findings David was a hugely popular personality in the accounting research discipline and he will be missed by colleagues and friends across the world. His insightful research, thinking and engaging personality led to enduring friendships and significant collaborative research publications. David was a great supporter of international conferences at which he actively encouraged and nurtured research by others around him. Research limitations/implications David leaves a legacy of influential publications in accounting that have shaped the discipline and have helped develop solid foundations for rigorous future research in the area. Practical implications David’s research had significant practical implications with regard to the usefulness of voluntary accounting disclosure narrative to stakeholders. As well as highlighting the policy implications in relation to corporate disclosure, his work contributed to the debate concerning the accountability and ethics of organisations. Beyond research, David was also influential in professional accounting education as ACCA chief examiner for “Governance, Risk and Ethics”, embedding these issues into the curriculum. Social implications The tribute highlights David’s global collaborative research friendships and their fruitful publications. He will be a huge loss to those people and others who knew him closely, as well as to the accounting community in general. Originality/value David enhanced the discipline as we know it and through his work will continue to shape the discipline in years to come. David had a love for research and for others whom he knew through it.

A systematic review of halal supply chain research: to where shall we go?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nurul Indarti ◽  
Andy Susilo Lukito-Budi ◽  
Azmi Muhammad Islam
Keyword(s):  
Supply Chain ◽  
Success Factors ◽  
Citation Rate ◽  
Empirical Studies ◽  
Research Review ◽  
Future Research ◽  
Content Type ◽  
Publish Or Perish ◽  
Research Themes ◽  
Practical Implications

Purpose This study aims to explore existing study trends in the halal supply chain (HSC) field as an extension of supply chain studies. Upon examining multiple journal ranks and citation profiles, these trends cover research themes, methodologies, settings (country and data analysis level) and their interactions. Design/methodology/approach The study followed a systematic, mixed-method review to pinpoint the HSC research themes. The Publish or Perish software, with specific criteria, was used to retrieve and filter 87 HSC articles from 2009 to 2019 from the Google Scholar database. Then, an input–process–output framework was used to classify and discuss potential future research. Findings This study concludes that HSC research is still in early development. Five themes consisting of 24 different topics were found: the engagement process, quality control assurance, critical success factors, the production and distribution process and HSC operations support. Most of the HSC studies followed conceptual and qualitative interview methods, with special reference to Muslim-majority countries and organization-level analysis. Within one decade, the number of HSC publications grew significantly, though their presentation is mainly in unindexed journals and their citation rate is low. This study thus proposes three main future HSC research points: HSC consequences, processes and antecedents. Practical implications Possible practical implications can be expected from the authors’ proposed empirical studies as guidelines to formulate and promote HSC implementation. Originality/value No comprehensive HSC research review exists in the literature. This study intends to fill this void by charting cumulative knowledge and proposing a roadmap for future research endeavors.

Measuring environmental performance in business to business relationships: a bibliometric review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Umar Burki ◽  
Usama Najam ◽  
Robert Dahlstrom
Keyword(s):  
Environmental Performance ◽  
Web Of Science ◽  
Future Research ◽  
Business Relationships ◽  
Comprehensive Overview ◽  
Content Type ◽  
Research Themes ◽  
Bibliometric Review ◽  
Business To Business ◽  
Practical Implications

PurposeThis study presents a bibliometric review of environmental performance in business to business relationships research.Design/methodology/approachWe applied suitable keywords to retrieve relevant peer-reviewed articles from the Web of Science database between 1992 and 2019. The study uses bibliographic coupling as a tool to screen 358 relevant articles' titles, abstracts, keywords, frameworks and headings for analysis. For visualization analysis, the study applied the visualizing scientific landscapes viewer.FindingsOur review systematically reports about the evolution of environmental performance in business-to-business literature relationships. Bibliometric procedures reveal prominent authors and publication outlets (journals) as well as noteworthy thematic and theoretical contributions to the literature.Practical implicationsThis study provides a comprehensive overview of environmental performance in business relationships and theoretical directions for further research.Originality/valueThe paper contributes to business literature by outlining emerging research themes and theoretical clusters on environmental performance for future research.

Intellectual capital, strategy and financial crisis from a SMEs perspective

2014 ◽  
Vol 15 (2) ◽  
pp. 294-315 ◽  
Author(s):  
Sandra Cohen ◽  
Vassilios-Christos Naoum ◽  
Orestes Vlismas
Keyword(s):  
Financial Crisis ◽  
Strategic Management ◽  
Intellectual Capital ◽  
Economic Recession ◽  
Future Research ◽  
Research Approach ◽  
Cross Sectional ◽  
Content Type ◽  
Strategic Position ◽  
Practical Implications

Purpose – The purpose of this paper is to investigate the relationship of intellectual capital (IC) with the strategy of small-medium enterprises (SMEs) and their executive decisions regarding the strategy of their IC portfolio during a financial crisis. Design/methodology/approach – The analysis is informed by the responses of 162 Greek SMEs on a structured questionnaire. Greek SMEs constitute an appropriate research setting since they operate within an environment of economic recession, financial turbulence and operational uncertainty. Findings – Initial analysis indicates that SMEs’ strategic position seems to affect the composition of their IC portfolio, especially when a SME is strategically classified as Analytic according to Miles and Snow's (1978) typology. Moreover, Greek SMEs do not seem to follow the suggested by literature executive decisions for the strategic management of their IC portfolio. They apply on their IC components strategies that could be classified as “Act” or “Analyse” under Wissenzbilanz's typology (Bornemann and Alwert, 2007) regardless of the prospects for improvement expected for these IC components. Therefore, while SMEs seem to care about their IC, they do not manage it in a coherent and strategically beneficial way. Research limitations/implications – The study applies a novel methodology. By properly adapting the Wissenzbilanz's typology for IC executive decisions, it provides a research approach for collecting cross sectional firm data for IC executive decisions. A possible limitation but also an area for future research is to examine the implications of the relations between SMEs’ strategy and IC portfolio on SMEs’ financial performance. Practical implications – The practical implications of this study are twofold. First, managers should take into consideration that IC seems to be a strategic enabler even in periods of financial crisis and, thus, decisions regarding IC investments should not be abandoned. Second, SMEs tend to follow different than the recommended by literature executive decisions for the components of their IC portfolio. This might reduce the potential returns on IC investment. Therefore randomly investing in IC will not result in the expected benefits. Originality/value – The contribution of this study is that explores the relations of SMEs’ executive decisions in relation to the strategic management of their IC components as well as the influence that the strategic position of SMEs exerts on the composition of their IC portfolio during a financial crisis.

scholarly journals A bibliometric investigation of service failure literature and a research agenda

2020 ◽  
Vol 54 (10) ◽  
pp. 2575-2619
Author(s):  
Pantea Fouroudi ◽  
Philip J. Kitchen ◽  
Reza Marvi ◽  
Tugra Nazli Akarsu ◽  
Helal Uddin
Keyword(s):  
Service Failure ◽  
Recovery Process ◽  
Future Research ◽  
Repurchase Intention ◽  
Content Type ◽  
Search Terms ◽  
Research Themes ◽  
Future Improvement ◽  
Practical Implications ◽  
Made In

Purpose This paper aims to study the citations made in service failure literature and assesses the knowledge construction of this region of exploration to date. Design/methodology/approach The bibliometric investigation assesses 416 service failure articles in business associated research. Multidimensional scaling is used to uncover the scope of the scholarly impacts that have helped understand the nature of the service failure literature. The establishment of knowledge in the service failure literature is revealed by analysing co-citation data to identify significant topical impacts. Findings The theoretical model combines five areas with significant propositions for the future improvement of service failure as an area of investigation. The most important research themes in service failure literature are service failure, service failure communication, recovery process, recovery offer and intention. Research limitations/implications Potential research concentrating on the service failure literature could use search terms improved from the literature review, or use a comparable approach whereby a board of well-informed scholars approved the key words used. Practical implications This paper is beneficial for any reader who is interested in understanding the components of the perception of justice and recovery and how it improves repurchase intention. Originality/value The study seeks to influence resource and recovery-based concepts and utilises the five supporting knowledge groups to suggest a plan for future research that fills existing gaps and offers the possibility of expanding and enhancing the service failure literature.

Intellectual capital and business model: a systematic literature review to explore their linkages

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gabriele Baima ◽  
Canio Forliano ◽  
Gabriele Santoro ◽  
Demetris Vrontis
Keyword(s):  
Literature Review ◽  
Business Model ◽  
Systematic Literature Review ◽  
Intellectual Capital ◽  
Current Trend ◽  
Future Research ◽  
Value Capture ◽  
Content Type ◽  
The Relationship ◽  
Business And Management

PurposeIn the last decades, business and management scholars have given great attention to intellectual capital (IC), which could seem a mature topic, having arrived at its third wave of studies. However, its intersections with the business model (BM) remain an under-investigated topic, and the authors wanted to investigate two research questions (RQs): how the literature addressing IC and BM has evolved so far in the business and management domains? What are possible future research trends of business and management studies regarding IC and BM?Design/methodology/approachThis study answers these questions through a systematic literature review (SLR) of 74 peer-reviewed articles in the area of business and management. First, a bibliometric analysis was conducted to evaluate what is the current trend of such publications and what are the most relevant articles, authors, countries and journals. Then, a content analysis was performed to aggregate and systematize the results and identify future lines of research.FindingsResults show that most of the studies conducted to date are focused on the aspects of value creation and value capture, with a primary focus on investigating the relationship between IC and firms' performances (e.g. economic, financial and organizational).Originality/valueThe relationship between IC and BM has been quite neglected by the literature, or at least it leaves room for further research lines. For example, little is known about how firms use the various IC assets to leverage new forms of value proposition, new target markets or new sources of revenues. This is one of the first papers systematizing the current body of knowledge on this topic and drawing future lines of research.

scholarly journals Reconciling and reconceptualising servitization research: drawing on modularity, platforms, ecosystems, risk and governance to develop mid-range theory

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mark Johnson ◽  
Jens K. Roehrich ◽  
Mehmet Chakkol ◽  
Andrew Davies
Keyword(s):  
Design Methodology ◽  
Theory Development ◽  
Future Research ◽  
Content Type ◽  
Future Research Agenda ◽  
Product Service ◽  
Research Themes ◽  
Range Theory ◽  
Product Service Systems ◽  
Practical Implications

PurposeThis research bridges disparate research on servitization, namely product–service systems (PSS) and integrated solutions (IS), to provide valuable insights for the progression of the field. It acts as a reconciliation of these research streams and offers a reconceptualised agenda incorporating recent research on platforms, ecosystems, modularity, risk and governance as key conceptual themes to synthesise and build theory.Design/methodology/approachThis is a conceptual, theory development article focused on advancing thinking on servitization by identifying systematic and theoretically informed research themes. It also proposes future research opportunities to advance theoretical contributions and practical implications for servitization research.FindingsBy reviewing and synthesising extant PSS and IS research, this article identified five core themes – namely modularity, platforms, ecosystems, risks and governance. The importance of these five themes and their linkages to PSS and IS are examined and a theoretical framework with a future research agenda to advance servitization is proposed.Originality/valueThis paper considers the similarities and differences between PSS and IS in order to develop a theory and to reconcile formerly disparate research efforts by establishing linkages between core themes and identifying valuable synergies for scholars. The importance of the core themes and current gaps within and across these themes are shown, and a mid-range theory for servitization is positioned to bridge the servitization-related PSS and IS communities.

Food tourism research: a perspective article

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bendegul Okumus
Keyword(s):  
Quantitative Research ◽  
Future Research ◽  
Tourism Research ◽  
Content Type ◽  
Quantitative Research Methods ◽  
Research Themes ◽  
Future Research Directions ◽  
Food Tourism ◽  
Practical Implications

Purpose This paper aims to critically review current research on food tourism and discuss future research directions in this field of inquiry. Design/methodology/approach This study reviewed and synthesized current food tourism research. Findings The findings suggest that food tourism has made considerable progress over the past two decades in both academia and its own industry. Key research themes in food tourism include offering unique food experiences, authenticity through food experiences, using food in destination marketing and focusing on food tourism and sustainability together. Research limitations/implications This study identifies and discusses key themes on past, current and future food tourism research. Previous studies have focused on analyzing the nature and extent of linkages between the food and tourism sectors. Future studies should focus on designing and co-creating of unique local food tourism experiences, development of new culinary events, culinary medicine, establishment of stronger stakeholder engagements in food tourism development and the role of social media in promoting food tourism experiences. Practical implications The study offers practical implications for industry practitioners and policymakers. Originality/value This paper provides a clear perspective on future developments of food tourism research. In particular, future research studies should follow more a multidisciplinary approach and use both qualitative and quantitative research methods.

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