The study of intangible capital analysis in the economics literature in Scopus sources 1908-2021: Corporate black-box unaddressed

Abstract

Purpose: This paper provides a bibliometric insight into the development of the field with the focus on the role of intangible capital in the economic literature.Design/methodology/approach: A systematic literature review of the development of the field of intangible capital is relying on bibliometric methods, combined with a standard descriptive approach to literature review to add depth. Bibliometric methods are used, focusing primarily on identifying timeline, key authors and author cooperations, most important papers, topics and most cited papers.Findings: After the Corrado et al. (2005, 2006) paper there is a significant number of papers dealing with methodology, measurement and empirical analysis, either of intangible capital as a whole or specific component. The study of the references reveals a clear indirect link between the micro and macro-level research, however a clear void between the very empirical economics and the more conceptual management field.Originality/value: It is the first such comprehensive bibliometric study of the intangible capital literature in economics, and as such complements the approach taken by very few other authors. It sheds light on the most notable authors and papers and their importance in the field, but also highlights the diversity in the literature.