A1 Journal article (refereed), original research (Journal article, original research)

Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020

Open Access hybrid publication

Publication Details

Authors: Garanina Tatiana, Hussinki Henri, Dumay Johannes

Publisher: Wiley: 24 months

Publication year: 2021

Language: English

Related journal or series: Accounting and Finance

Volume number: 61

Issue number: 4

Start page: 5111

End page: 5140

Number of pages: 30

ISSN: 0810-5391

JUFO level of this publication: 1

Digital Object Identifier (DOI): http://dx.doi.org/10.1111/acfi.12751

Open Access: Open Access hybrid publication


This article presents the results of a systematic literature review on intangibles and intellectual capital (IC) focusing on articles published in the top 20 accounting journals between 2000 and 2020. We find that North American accounting scholarship during this period has predominantly focused on identifiable intangibles and how these appear in the balance sheet. Much less attention has been given to management issues and IC, even though these issues are more common in European and Australian accounting literature. By evaluating recent developments and trends, this contribution aims at identifying promising avenues for future research endeavours.

Research Areas

Last updated on 2022-14-01 at 14:29