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Advisor(s)
Abstract(s)
Purpose – The purpose of this paper is to determine the predominant classification of intellectual capital (IC),
in terms of components, using the literature of reference on the relationship between IC and performance and
considering multi-dimensional analysis axes (MAAs): organisational, regional and national.
Design/methodology/approach – A systematic literature review (SLR) is presented focussing on empirical
studies on IC published in the period 1960-2016. A protocol for action is defined and a research question is raised,
gathering data from the databases of: Web of Science, Scopus and Google Scholar. A social network analysis is also
provided to determine the type of networks embracing groups, IC individual components and performance type.
Findings – Of the 777 papers included in the SLR, 189 deal with the relationship between IC and
performance. The paper highlights the greater development of empirical studies starting from 2004; the
organisational MAA is the most studied. The most frequently used groups of components in studies dealing
with IC’s influence on performance corresponds to a triad of human capital; structural (organisational or
process) capital; and relational (social or customer) capital, which determine positively the performance of
organisations/regions/countries, but their influence is not linear and depends on various factors associated
with the context and surrounding environment.
Practical implications – This study has wide-ranging implications for politicians/governments, managers
and academics, providing empirical evidence about the relationships between the components of IC and
performance, by MAAs, and a global vision and better understanding of how those IC components have
developed and how they are related to performance.
Originality/value – Due to the high number of references covering a wide range of disciplines and the various
dimensions (e.g. organisational, regional and national) that form IC, it becomes fundamental to carry out an SRL
and systematise its MAAs to deepen knowledge about what has been discovered/developed in this domain, in
terms of empirical studies, in order to situate the topic in a wider theoretical-practical context. The paper is
exceptionally wide-ranging, covering the period 1960-2016. It is one of the first clarifying studies on systemisation
of the literature on IC, by MAA, and an in-depth study of IC’s impact on the performance of organisations/regions
and countries which may serve as a guideline for future studies using the taxonomy proposed.
Description
Keywords
Performance Intellectual capital Intangible assets Systematic review
Citation
Pedro, E., Leitão, J. & Alves, H. (2018). Intellectual capital and performance: taxonomy of components and multidimensional analysis axes. Journal of Intellectual Capital. Vol. 19 Issue: 2, pp.407-45