Purpose

In the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated view of the topics covered by the existing literature and to highlight the emerging research trends and set the agenda for future research.

Design/methodology/approach

This study develops a structured literature review (SLR) of the extant research concerned with IC measurement and reporting, using a comprehensive sample of 1,021 articles extracted from the Scopus database.

Findings

The findings of the SLR show that the existing literature focuses on seven research areas: IC and public sector; IC university and education; IC evaluation method; internal and external IC disclosure; IC and CSR; management of IC in organizations; other. Overall, findings indicate that IC measurement and reporting are highly researched topics that continue to attract the interests of scholars. Finally, the SLR analysis has allowed outlining a future research agenda, with particular reference to the IC evaluation method and internal and external IC disclosure research areas.

Research limitations/implications

The main limitation of this research lies in the manual screening of relevant studies, which entails some degree of subjectivity. Furthermore, another limitation research could be considered the use of a single database (Scopus).

Originality/value

The present study brings potential contributions for scholars and practitioners. From a scholarly perspective, the paper provides a systematization of scientific contributions that have dealt with IC measurement and reporting. In particular, it contributes to the scholarly debate bringing into focus various IC measurement and reporting issues in the landscape of private and public organizations. Referring to practical implications, our research supports the strategic use of IC measurement and reporting as a key lever for improving the management of firms. Using an analytical framework that combines insights from the agency, stakeholder and legitimacy theories, this study highlights that IC reporting activity should be used strategically as a means to engage with all firm's stakeholders, in particular with a view to reducing information asymmetry and improving firm reputation.

中文翻译：

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测量和报告之间的智力资本：结构化文献综述

目的

在过去十年中，智力资本 (IC) 衡量和报告一直在引发科学辩论；然而，只有少数研究同时解决了这些问题。本研究旨在提供现有文献所涵盖主题的综合视图，突出新兴研究趋势并为未来研究设定议程。

设计/方法/途径

本研究使用从 Scopus 数据库中提取的 1,021 篇文章的综合样本，对与 IC 测量和报告有关的现有研究开发了结构化文献综述 (SLR)。

发现

SLR 的研究结果表明，现有文献集中在七个研究领域：IC 和公共部门；IC大学和教育；IC评估方法；内部和外部 IC 披露；IC 和企业社会责任；组织中 IC 的管理；其他。总的来说，研究结果表明，IC 测量和报告是高度研究的主题，继续吸引学者的兴趣。最后，SLR 分析概述了未来的研究议程，特别是 IC 评估方法以及内部和外部 IC 披露研究领域。

研究局限性/影响

这项研究的主要局限在于相关研究的人工筛选，这需要一定程度的主观性。此外，另一个限制研究可以考虑使用单一数据库（Scopus）。

原创性/价值

本研究为学者和实践者带来了潜在的贡献。从学术角度来看，本文系统化了处理 IC 测量和报告的科学贡献。特别是，它有助于学术辩论聚焦私人和公共组织领域的各种 IC 测量和报告问题。参考实际意义，我们的研究支持战略性地使用 IC 测量和报告作为改善公司管理的关键杠杆。本研究使用结合了机构、利益相关者和合法性理论的见解的分析框架，强调应战略性地使用 IC 报告活动作为与所有公司利益相关者接触的手段，