Intellectual capital dimensions: state of the art in 2014

摘要

Purpose - The purpose of this paper is to review extant literature to identify models intended to measure/classify intellectual capital (IC) to establish the current body of knowledge that has been built since the review by Marr et al. (2004). Design/methodology/approach - The study consists of a systematic review of peer-reviewed articles on IC classification. The review was conducted for the period 2004-2014 in order to reach the aim. To ensure that all major models are included, important works developed prior to 2004 were captured as well. Findings - The review resulted in 83 additional models indicating continued research activities with regard to the topic. These models were merged with prior IC models and mapped on a timeline. The timeline clarifies that 2008, 2010, 2011, 2012 and 2013 represent the years of greatest research activity (outcomes). Additionally, the analysis of the list of IC frameworks resulted in the development of an IC Meta model. It synthesizes research activities in the field and highlights the main IC dimensions and sub-dimensions. Research limitations/implications - This study may not have enabled a complete coverage of all existing peer-reviewed articles in the field of IC classification. Yet, it seems reasonable to assume that the review process covered a large proportion of studies available. Originality/value - By aggregating and consolidating the IC frameworks covered, the study does not only provide an IC Meta model, but also promising directions for future research.