A3 Book section, chapters in research books

Intellectual capital research: European versus North American approaches

Publication Details
Authors: Hussinki Henri, Dumay John, Garanina Tatiana
Editors of book: Dumay, John; Nielsen, Christian; Lund, Morten; Guthrie, James; Massaro, Maurizio
Publishing place: Cheltenham, UK
Publication year: 2021
Language: English
Title of parent publication: Research Handbook on Intellectual Capital and Business
JUFO-Level of this publication: 2
Open Access: Not an Open Access publication


This chapter analyses the differences between
the European and North American research on intellectual capital and
intangibles. Literature has indicated, that researchers in different parts of
the world perceive intellectual capital and intangibles differently, prefer
different methodological and conceptual approaches to research, and even use inconsistent
vocabulary. By looking at the post-2000 research on intellectual capital and
intangibes published in the leading international accounting and management
journals, we find that the European research has studied mainly
management-related issues with versatile research methods, whereas the American
research is more grounded on empirical quantitative methods and accounting
perspective. This chapter has implications for future research, by
demonstrating the strengths and weaknesses of the European and North American
research tradition, and outlining a way to progress the international intellectual
capital and intangibles research community.Keywords: intellectual capital,
intangibles, systematic literature review, Europe, North America

Last updated on 2021-15-01 at 08:59