Screening and enhancing intellectual capital consistency: A scoping review of systematised literature reviews

Ped o, Eugenia de Ma os; Lei ão, João; Al es, Helena
A icle
Sc eening and enhancing in ellec ual capi al consis ency: A
scoping e iew o sys ema ised li e a u e e iews
Jou nal o Inno a ion & Knowledge (JIK)
P o ided in Coope a ion wi h:
Else ie
Sugges ed Ci a ion: Ped o, Eugenia de Ma os; Lei ão, João; Al es, Helena (2025) : Sc eening and
enhancing in ellec ual capi al consis ency: A scoping e iew o sys ema ised li e a u e e iews,
Jou nal o Inno a ion & Knowledge (JIK), ISSN 2444-569X, Else ie , Ams e dam, Vol. 10, Iss. 2, pp.
1-23,
h ps://doi.o g/10.1016/j.jik.2025.100664
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h ps://hdl.handle.ne /10419/327566
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Sc eening and enhancing in ellec ual capi al consis ency: A scoping e iew
o sys ema ised li e a u e e iews
Eug´
enia Ped o
a,*
, Jo˜
ao Lei ˜
ao
a,b
, Helena Al es
a
a
NECE – Resea ch Cen e o Business Sciences, Depa men o Managemen and Economics, Facul y o Human and Social Sciences, Uni e sidade da Bei a In e io ,
Co ilh˜
a, Po ugal
b
CEG-IST and ICS, Uni e sidade de Lisboa, Lisboa, Po ugal
ARTICLE INFO
JEL codes:
O3 esea ch and de elopmen
Technological change
In ellec ual p ope y igh s
O34 in ellec ual p ope y and in ellec ual
capi al
Keywo ds:
Digi al ans o ma ion
Digi alisa ion
Ecosys ems
En ep eneu ship
Inno a ion
In ellec ual capi al
Knowledge
Sus ainabili y
ABSTRACT
This scoping e iew aimed o sc een and enhance in ellec ual capi al consis ency, p o iding a gene al o e iew
o exis ing sys ema ised li e a u e e iews o in ellec ual capi al. This scoping e iew add essed i e esea ch
ques ions: 1. How did he ypology o publica ions, bo h heo e ical and empi ical, e ol e conside ing he
di e en s ages o in ellec ual capi al? 2. Wha a e he miles one s udies ma king he beginning o he i e s ages
o e olu ion o he in ellec ual capi al amewo k? 3. How has he in ellec ual capi al cons uc e ol ed? 4. Wha
a e he main s eams o esea ch on in ellec ual capi al and how a e hey cha ac e ised? 5. Wha a e he mos
ele an opics, gaps, and u u e ends in he ield o in ellec ual capi al? To answe he esea ch ques ions, a
scoping e iew was conduc ed ollowing a sea ch o he Web o Science and SCOPUS da abases. The inal sea ch
iden i ied 78 ull- ex a icles, published be ween 2005 and 2023. The e idence e ealed he eme gence o new
opics and iden i ied 13 clus e s. We ound e idence o he beginning o he i h s age a ound 2018 due o he
change in he esea ch pa adigm obse ed in his s udy and he de elopmen o new hemes, such as inno a ion,
digi alisa ion, knowledge, sus ainabili y, and en ep eneu ship, con ibu ing o he ecosys em de elopmen o
ci ies, egions, and na ions. This pionee ing scoping e iew sys ema ised li e a u e e iews abou in ellec ual
capi al, p o iding impo an implica ions o heo y, as i p esen s pa hs o ollow and ele an indica ions o he
e ol ing i h s age o in ellec ual capi al.
In oduc ion
Recen yea s ha e seen an exponen ial g ow h in bo h he numbe
and di e si y o published li e a u e e iews (e.g. in eg a i e li e a u e
e iews, sys ema ic e iews, bibliome ic analyses, and me a-analyses)
on opics ela ed o in ellec ual capi al (IC) (e.g. Ahlawa e al., 2023;
Da aio e al., 2023). A p elimina y c i ical assessmen o hese e iews
sugges s ha al hough hey a e jus i ied and con ibu e o knowledge in
his ield, hey equen ly p esen an a ay o isola ed esul s. These
esul s a e limi ed o a speci ic empo al pe iod, di e en uni s o
analysis (e.g. o ganisa ional, egional, and na ional), a pa icula
o ganisa ional ype (e.g. companies, indus y and public, p i a e, o
social ins i u ions), a speci ic p incipal componen o IC (e.g. human
capi al, social capi al, and s uc u al capi al), o a speci ic o m o
measu emen (e.g. Value Added In ellec ual Coe icien (VAIC), Da a
En elopmen Analysis (DEA), and Balanced Sco eca d (BSC) wi h Key
Pe o mance Indica o s).
Fo hese easons and because his is an a ea o esea ch wi h a la ge
numbe o published li e a u e e iews, esea che s looking o a gen-
e al syn hesis o cu en knowledge ind i especially di icul o ob ain a
uni ied syn hesis in a single documen . In he ield o esea ch ela ed o
IC, no syn hesis is ound o simul aneously co e all he published
li e a u e e iews; he e o e, combining, uni ying, and iden i ying gaps
in he li e a u e would indica e u u e esea ch a enues.
Well-d awn syn heses o pee - e iewed esea ch li e a u e gene -
a ing igo ous esul s a e essen ial o esea ch (Su i & Ha ie, 2013) as
long as hey a e duly jus i ied and success ully ca ied ou (Gough e al.,
2012). They p o ide high-quali y analyses, c ea e new knowledge (Su i,
2013), and indica e pa hs o exploi ing knowledge. As highligh ed in
Gu ie ez-Bucheli e al. (2022), hese syn heses p o ide a ield o
esea ch wi h a b oade and deepe unde s anding, and a e based on
knowledge d awn om a gi en momen (Li ell e al., 2008). They also
c ea e new ideas o ( e)di ec esea ch and de elopmen (R&D) ac i -
i ies (McMahan & McFa land, 2021) and p epa e he g ound o mo e
* Co esponding au ho .
E-mail add ess: [email p o ec ed] (E. Ped o).
Con en s lis s a ailable a ScienceDi ec
Jou nal o Inno a ion & Knowledge
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h ps://doi.o g/10.1016/j.jik.2025.100664
Recei ed 3 Sep embe 2024; Accep ed 27 Janua y 2025
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
A ailable online 4 Feb ua y 2025
2444-569X/© 2025 The Au ho (s). Published by Else ie España, S.L.U. on behal o Jou nal o Inno a ion & Knowledge. This is an open access a icle unde he
CC BY-NC-ND license ( h p://c ea i ecommons.o g/licenses/by-nc-nd/4.0/ ).
e lec ion and inno a ion in esea ch and p ac ice by cu en and u u e
schola s (Ha len & Deakin C ick, 2004). Al hough some me hodological
aspec s a e common o all ypes o li e a u e e iews, a undamen al
conside a ion o esea che s is he need o e alua e he mos app o-
p ia e li e a u e e iew echnique o pe o m hei wo k acco ding o he
esea ch aims, pu poses, ime limi , and o he p ac ical elemen s
(Gu ie ez-Bucheli e al., 2022).
As s a ed in A ksey and O’Malley (2005), his apid g ow h in li e -
a u e e iews has esul ed in a signi ican numbe o e ms desc ibing
app oaches which, despi e hei di e en names, sha e ce ain essen ial,
common cha ac e is ics, namely collec ion, assessmen , and p esen a-
ion o a ailable esea ch e idence. I is also wo h highligh ing sys-
ema ic e iews, me a-analyses, quick e iews, ( adi ional) li e a u e
e iews, li e a u e su eys, in eg a i e li e a u e e iews, essays,
na a i e e iews, c i ical e iews, esea ch syn heses, s uc u ed e-
iews, bibliome ic analyses, and scoping e iews (ScRs). In addi ion, as
unde lined by Pham e al. (2014), due o he a iabili y in pe o ming
hese e iews, me hodological s anda disa ion is necessa y o ensu e he
use ulness and s eng h o he e idence.
An ScR is a ela i ely new app oach (see A ksey & O’Malley, 2005;
Wes phaln e al., 2021) o syn hesising knowledge. ScR can syn hesise
exis ing knowledge and iden i y ends and gaps o in o m o he
esea ch, policies, and p ac ices (A ksey & O’Malley, 2005; Le ac e al.,
2010; T icco e al., 2016; Wes phaln e al., 2021). Mays e al. (2001)
ad oca ed ha ScR aims o map he key concep s ha unde pin a
pa icula a ea o esea ch and he main sou ces and ypes o e idence
a ailable. Acco ding o he same au ho s, i can be conduc ed as an in-
dependen p ojec , especially when he a ea is complex o has no been
comp ehensi ely e iewed. As ou lined in Munn e al. (2018), ScR can
be conduc ed when he associa ed goals a e as ollows: (i) iden i ying
gaps in knowledge, (ii) de ining he ield o a gi en body o li e a u e,
(iii) cla i ying concep s, o (i ) in es iga ing how he esea ch was
pe o med. In addi ion, ScR is use ul o examining eme ging e idence
when i is s ill unclea which o he , mo e speci ic ques ions can be asked
and add essed mo e ho oughly, o example, h ough a sys ema ic e-
iew (A ms ong e al., 2011; Munn e al., 2018). A ksey and O’Malley
(2005) highligh ed ha an ScR di e s om a sys ema ic e iew in ha
he la e ypically ocuses on a clea ly de ined ques ion o which
app op ia e s udy designs can be iden i ied in ad ance. ScR add esses
expansi e opics o which nume ous s udy designs may be applicable.
Acco ding o hese au ho s, a sys ema ic e iew aims o p o ide answe s
o ques ions de i ed om a ela i ely na ow ange o quali y-assessed
s udies, whe eas an ScR is less likely o add ess highly speci ic
esea ch ques ions o assess he quali y o he included s udies.
Fo hese easons, and as he e is a la ge numbe o li e a u e e iews
published on IC ha conside he c edibili y and impac o hese p e-
ious s udies as o ms o syn hesised knowledge, his app oach is sui -
able o mapping he b ead h and dep h o he li e a u e on he opic o
IC o wo easons: (I) ScR is conside ed an ideal ool o de e mine he
ield o co e age o a se o li e a u e on a gi en opic o a ea o s udy
and p o ides a clea indica ion o he amoun o li e a u e and s udies
a ailable, as well as a gene al iew (b oad o de ailed) o hei ocus
(Munn e al., 2018); and (II) i o e s an oppo uni y o iden i y key
concep s, esea ch gaps, and ypes and sou ces o e idence o in o m
p ac ice, p o iding con ibu ions and implica ions o policy and
esea ch (Daud e al., 2013).
Following A ksey and O’Malley (2005), his ScR was based on ou
main mo i a ions: (1) o examine he s a e-o - he-a and conduc a
sys ema ic sea ch o he li e a u e on IC o a icles published in he o m
o li e a u e e iews; (2) o map he cha ac e is ics and a ie y o
me hodologies used in hese e iews, syn hesise, and sha e esea ch
esul s; (3) o iden i y and examine he challenges and limi a ions e-
po ed in ca ying ou hese e iews and highligh impo an gaps in he
li e a u e; and (4) o make ecommenda ions o imp o e he app oach o
IC, o he need and/o iabili y o ca ying ou a sys ema ic e iew,
imp o ing he consis ency o knowledge, and opening up new a enues
o s udy. To achie e he goals o he cu en ScR, he s uc u e ollowed
by A ksey and O’Malley (2005) was adop ed wi h he ollowing i e
s eps: (i) speci ying he esea ch ques ion(s); (ii) iden i ying he ele an
li e a u e; (iii) selec ing s udies; (i ) mapping da a; and ( ) summa is-
ing, syn hesising, and epo ing he esul s.
A clea a icula ion o he esea ch ques ion(s) was he i s s ep in
conduc ing he ScR. Ini ially, he ques ions and pu pose o he esea ch
we e concep ualised based on a p elimina y apid li e a u e e iew
(A ksey & O’Malley, 2005; Wes phaln e al., 2021). Conside ing ha he
opic o IC has e ol ed and g own in e ms o a icles published, jou nals
used, and he numbe o esea che s (e.g. Ped o e al., 2018a; Massa o
e al., 2018; Bellucci e al., 2021), i s ocus has e ol ed since he 1960s.
I now includes ou delimi ed pe iods and an ongoing i h s age (e.g.
Massa o e al., 2018), equi ing a deepe unde s anding o he e olu-
iona y pa hways o hese s ages, especially he ou h and i h ones,
conce ning he ema kable achie emen s and gaps iden i ied.
In he cu en app oach, he heo e ical lens is amed wi hin he
scope o se e al s udies. Fi s , neo-ins i u ional and legi imacy heo ies
con e ge in ad oca ing ha o ganisa ions’ posi ioning is c ea ed
h ough legi imacy sea ch mechanisms a ge ed o deal wi h bo h
ex e nal and in e nal p essu es om s akeholde s and he su ounding
en i onmen ( an Vugh e al., 2008). Second, he in ellec ual posi-
ioning heo y analyses he mo emen h ough which knowledge and
expe ience a e mobilised o in o m a high- alue in e en ion (e.g. in-
ellec ual o in angible asse s) in he public domain (Eyal & Buchholz,
2010). Thi d, he agency heo y p o ides al e na i e insigh s by exam-
ining he economic cha ac e is ics o o ganisa ions in ela ion o he
beha iou al implica ions o go e nance and e icien esou ce alloca-
ion mechanisms (Ki is ¨
o & Zalye ska, 2016). Ne e heless, i mus be
no ed ha ou co ne s one li e a u e s eam is he sys ems heo y, since
i can be applied o all de elopmen s ages o IC and can be used o assess
he e olu ion, g ow h, changes, and adap a ion pa hways o IC
heo y- ela ed li e a u e (Yawson & Pa os, 2023).
The i s s age o IC goes back o he end o he 1980s and con inues
in o he 1990s, being di ec ed o de elop a heo e ical amewo k
(Ped o e al., 2018a). In his s age, he IC heo y ocused on gene a ing
o sou cing alue om o ganisa ional esou ces (Ed insson & Malone,
1997). Acco ding o S ewa (1997) and Ed insson and Malone (1997),
IC became a iable al e na i e o compe i i e le e age (Allee, 1997) as
i in eg a ed essen ial business componen s. IC heo y emphasised
balancing human, o ganisa ional, and cus ome capi al o op imise
in angible asse s. I a gued ha in angible asse s ha e become c ucial o
achie ing compe i i e ad an age in a knowledge-based economy
(S eiby, 1997; S ewa , 1997; Ed insson & Malone, 1997). In his
con ex , he impo ance o he sys ems heo y, which links he indi idual
o he p ocess and hen o he o ganisa ion’s pe o mance, was high-
ligh ed (Yawson & Pa os, 2023). IC shi ed om a s a ic o a dynamic
heo y (Ha is, 2000).
The second s age, which began in 2000, was mo e inc emen ally
inno a i e and e idence-based, wi h a line o esea ch ocusing on IC
measu emen , managemen , and communica ion. I concep ualised
speci ic aspec s o IC, such as accoun ing, epo ing, and measu ing IC,
and c ea ed di e en axonomies ha ha e helped de ine and g oup
di e en me hods o IC assessmen .
The hi d s age, which began in 2004, de eloped implica ions a ising
om he use o IC in o ganisa ional managemen . I ocused on p ac ical
analysis wi h deepe implica ions o IC managemen . The knowledge,
skills, and abili ies o indi iduals chosen o managemen and leade ship
oles we e c ucial ac o s in de e mining in o ma ion access and shaping
he s uc u e o an o ganisa ion and i s in e nal sys ems (Ha is, 2000).
The ou h s age ocused on IC ecosys ems a he na ional, egional,
and ci y le els (Dumay, 2013) and began in 2004. I emphasised con-
nec ing knowledge ac oss in e nal and ex e nal sys ems o enhance
pe o mance (Ha is, 2000). I also ex ended IC alue c ea ion o
ex e nal en i onmen s, pa icula ly o s akeholde s (Secundo e al.,
2016), including he ans e o knowledge om uni e si ies o socie y
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
2
(Secundo e al., 2018). Dumay e al. (2020) a gued ha IC should sup-
po an ecosys em o a ious o ganisa ions a he han simply u ilising
i s en i onmen . A complex dynamic sys em is also made up o in-
di iduals who wo k o an o ganisa ion, he in e nal sys em hey u ilise,
and he ex e nal en i ies hey deal wi h (Mokhlis e al., 2024).
Acco ding o Massa o e al. (2018), i is in he ou h s age ha e-
sea che s began o analyse he in e ela ions be ween he h ee pilla s o
sus ainabili y in he ield o IC: economic, en i onmen al, and social,
ini ia ing he i h s age o IC. The concep o sus ainabili y also applies
o he sys ems heo y because i comp ises human capi al and he es o
na u e (Cabezas e al., 2005). Massa o e al. (2018) unde lined he need
o conside di e en poin s o iew on he alue o IC and sus ainabili y
p ac ices, oge he wi h a discussion abou how hei conclusions sup-
po he i h s age o IC esea ch. Dumay e al. (2018) and Dumay e al.
(2020) co obo a ed his p emise, indica ing he s a o he i h s age.
Conside ing he abo e li e a u e e iew and he inhe en challenges
o he ou h and i h s ages o IC esea ch, he ollowing esea ch
ques ions we e o mula ed:
RQ1.How has he ypology o heo e ical and empi ical pape s changed
o e ime, conside ing he di e en phases o IC?
RQ2.Which miles one s udies signal he s a o he i e phases o he
de eloping IC amewo k?
RQ3.Wha is he e olu ion o he IC cons uc ?
RQ4.Wha a e he p ima y IC esea ch s eams a he momen , and how
a e hey de ined?
RQ5.In he ealm o IC, wha a e he mos pe inen heo e ical pe spec-
i es, con ibu ions, opics and eme ging ends?
This s udy p o ides new insigh s and c i ical iews based on an ScR
o exis ing li e a u e e iews in he IC con ex and is s uc u ed as ol-
lows: Fi s , he me hodology adop ed is desc ibed in de ail; second, he
e idence ob ained is p esen ed and discussed; and inally, he conclu-
sions and limi a ions o he s udy a e p esen ed.
Me hodology
Iden i ying he ele an li e a u e
The sea ch que ies we e elabo a ed and e ined h ough b ain-
s o ming by he esea ch eam. In de ining he scope o his s udy, he
aim was o b oadly iden i y he li e a u e e iews published in he ealm
o IC o add ess he esea ch ques ions p e iously aised (A ksey &
O’Malley, 2005). The s a egy adop ed in ol ed a sea ch o esea ch
e idence in elec onic da abases, which usually con ain bibliog aphic
de ails and abs ac s o published ma e ial. To be included in he ScR,
e iews o a icles con aining all ypes o li e a u e e iews published in
pee - e iewed jou nals un il he end o 2023 mus be included. Because
o he cos and ime in ol ed in ansla ion, only ma e ials w i en in
English we e conside ed, as his is he mos uni e sal language used o
dissemina e he esul s o scien i ic esea ch wo ldwide. This may be
conside ed a limi a ion because se e al ele an s udies we e igno ed.
Acco ding o A ksey and O’Malley (2005), he sea ch o elec onic da-
abases should conside (i) he selec ion o da abases o be used, (ii) he
app op ia e ypes o e ms o ela ed keywo ds o he esea ch as well
as he key concep s, and (iii) a es o he sea ch que y o ine- une i .
To iden i y po en ially ele an documen s, Cla i a e’s Web o Sci-
ence (WOS) and SCOPUS da abases we e sea ched. These wo da abases
we e chosen because hey a e he mos commonly used in his ype o
esea ch (e.g. Ped o e al., 2018a; Lei ˜
ao e al., 2023; Pe ei a e al.,
2023); hese sou ces include di e en domains and co e esea ch in he
human and social sciences in gene al, alongside a di e si ied se o
managemen and economics opics.
We sea ched o a icles wi h hei ‘ i le’, ‘abs ac ’, and ‘keywo ds’
o ensu e he g ea es co e age possible. Since IC is a b oad concep wi h
mul iple meanings (Mus apha & Abdullah, 2004), he sea ch e ms used
we e as ollows: ‘in ellec ual capi al’, ‘in ellec ual asse ’, ‘in ellec ual
esou ce’, ‘in angible capi al’, ‘in angible asse ’, ‘in angible esou ce’,
‘knowledge capi al*’, ‘knowledge asse ’, ‘knowledge esou ce’, and
‘knowledge managemen ’, o ensu e ha no impo an documen was
excluded. Finally, he abo e-men ioned e ms we e checked wi h he ‘*’
wildca d o include singula and plu al e sions, and ela ed wo ds. We
de eloped sea ch s a egies o assess he quali y o he collec ed docu-
men s. Fi s , only a icles published in pee - e iewed jou nals we e
accep ed; second, he quali y o ex s was e alua ed by eading comple e
ex s whene e he i le, abs ac , and keywo ds we e no conclusi e;
and hi d, he numbe o ci a ions in Cla i a e’s WOS and Scopus da-
abases we e checked.
A e collec ing a icles om he da abases and elimina ing all du-
plica es, all documen s we e analysed indi idually, conside ing ha he
co e ocus o he s udy was IC. They should include a sys ema ic sea ch
o a leas one da abase o ensu e ha he a icles a e s udied based on a
sea ch o andom da a. I he ull ex was inaccessible, he a icle was
elimina ed. Only i e ecen documen s ( om 2022 o 2023) wi hou
ci a ions we e ound. A e eading hese documen s, we el he need o
include hem gi en hei ocal ela ionship wi h he ScR opic. Table 1
p o ides a gene al o e iew o he p ocedu es used in his s udy.
Selec ion o s udies
In his phase, 822 documen s we e iden i ied in Cla i a e’s WOS and
1120 in SCOPUS, esul ing in 1942 pape s. The inal sea ch esul s we e
expo ed di ec ly om Cla i a e’s WOS and SCOPUS o Mendeley and
duplica es we e emo ed. The Mendeley pla o m was chosen o ou
easons: (i) he possibili y o impo ing di ec ly om bo h da abases; (ii)
he possibili y o joining all documen s in a single ile; (iii) indi idual
access o all he in o ma ion ela ing o each documen , including he
abs ac ; and (i ) he possibili y o expo ing he da a om all docu-
men s o a o ma accep ed by VosViewe , which acili a es he mapping
o some da a o desc ibe he sample.
A e elimina ing 572 duplica es, he i les and summa ies we e ead
o he ull pape was ead when analysis o he o me elemen s was no
conclusi e, leading o he elimina ion o a icles ha did no mee he
inclusion c i e ia lis ed in Table 1. The inal selec ion included 78
s udies published in pee - e iewed jou nals. Fig. 1 p esen s he ScR
p o ocol and he o al numbe o selec ed documen s. The ollowing
sec ion maps he da a h ough hema ic analysis and indica es how he
on ological o ganisa ion was ca ied ou .
Mapping, ex ac ion, and ea men o da a
Following Wes phaln e al. (2021), his phase included he mapping,
ex ac ion, and ea men o da a. Da a ea men is de ined as he
p ocess o syn hesising and in e p e ing quali a i e da a acco ding o he
opic s udied, using a ‘desc ip i e-analy ical’ me hod, unde s ood as he
applica ion o a common analy ical s uc u e (see, A ksey & O’Malley,
2005). I is he e o e necessa y o de e mine he a iables o in e es o
da a ex ac ion (quali a i e and quan i a i e) acco ding o he esea ch
ques ions p e iously aised, and o de elop a g aphic da a s uc u e.
Acco ding o Wes phaln e al. (2021), da a analysis was ca ied ou
in wo s eps, namely: (i) quan i a i e (desc ip i e analysis o he ScR)
and nume ical analysis o he da a ( ha is, RQ1); and (ii) quali a i e
(e olu ion o publica ions o e ime) and con en analysis (i.e. RQ2,
RQ3, RQ4, and RQ5).
Summa ize, syn hesise, and epo
Desc ip i e analyses
Fi s , we p esen he esul s o se e al desc ip i e analyses, p o iding
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
3
an o e iew o he exis ing li e a u e on IC heo y. Acco ding o Massa o
e al. (2016), di e en indica o s can be used o e alua e ends in
publica ions, such as he numbe o a icles published, yea o publica-
ion, ype o s udy, ocus o s udy, and au ho s’ p oduc i i y. This i s
analysis p o ides a p elimina y map o he exis ing li e a u e and
iden i ies possible gaps o u u e esea ch. Fig. 2 shows a imeline o he
o al numbe o publica ions o e ime, indica ing he s udy pe iod and
ocus.
Rega ding RQ1 (How has he ypology o heo e ical and empi ical
pape s changed o e ime, conside ing he di e en phases o IC?), he
analysis o he imeline p esen ed abo e (see Fig. 2) led o he ollowing
p elimina y conclusions:
•Sys ema ised li e a u e e iews o IC began in 2005, wi h a signi i-
can inc ease in 2021.
•New opics eme ged, such as inno a ion in 2017, big da a echnol-
ogies in 2018, en ep eneu ship, ecosys ems, and sus ainable
de elopmen in 2020, g een IC in 2022, and digi al ans o ma ion in
2023.
•Some indi idualised sec o s s ood ou , such as educa ion (2018 and
2021), heal h (2020 and 2021), and elec ici y (2023).
•Acco ding o h ee s udies (2007, 2011, and 2019), human capi al
was he mos impo an IC componen .
•The mos s udied opics we e IC measu emen (se en s udies), IC
disclosu e (eigh s udies), IC and pe o mance (se en s udies), and IC
and inno a ion ( i e s udies).
Fig. 3 shows he au ho s who pa icipa ed in a leas wo s udies,
me hodology used, and jou nals ha published hem. The au ho s wi h
he mos publica ions we e J. Dumay (6), J. Gu h ie (3), and E. Ped o
(3). The mos commonly used me hodology was a s uc u ed li e a u e
e iew, and he jou nal wi h he g ea es numbe o publica ions was he
Jou nal o In ellec ual Capi al.
Con en analysis
To answe RQ2, RQ3, RQ4, and RQ5, a clus e mapping s uc u e
aligned by heme was es ablished. The numbe o clus e s was chosen by
all he au ho s h ough pe sonal e alua ions. A simila p ocedu e was
ollowed o selec opics. A e ca e ul analysis o he 78 pape s, he e
was a consensual ag eemen o use he model wi h 13 clus e s in ch o-
nological o de , as shown in Fig. 4.
Fig. 5 p esen s a opic oadmap o he clus e s, wi h he a eas
ma king he beginning o each clus e and he IC s ages o which hey
belong (conce ning RQ2 and RQ3).
Rega ding Fig. 5 and o answe RQ2 (Which miles one s udies signal
he s a o he i e phases o he de eloping IC amewo k?), we ound
ha al hough he ini ial esea ch was on ‘Gene al IC’ wi h Ma and
Mous agh i (2005), which co esponds o all s ages o IC, i was only in
2007 ha sys ema ised e iews s a ed o ocus on speci ic hemes,
namely Le o and Ca lucci (2007) o ‘Na ional & Regional IC’ and Zula
and Che mack (2007) o ‘IC Componen s’, included in he second and
ou h s ages, espec i ely. Subsequen ly, in 2015, he e we e hemes
loca ed in he hi d s age o he IC clus e ‘IC & non-p o i and public
sec o ’, which s a ed wi h a s uc u ed li e a u e e iew by Dumay e al.
(2015). A e 2017 and 2018, he e was a g adual inc ease in he numbe
o sys ema isa ions in he li e a u e. A e he wo k o Bue-
nechea-Elbe din (2017) and G imaldi e al. (2017), bo h in he ‘IC &
Inno a ion’ clus e , and de San is and P es i (2018) in ‘IC & digi al-
isa ion’, whose hemes belong o he ou h s age, mo e a eas we e
linked o he change o he i h s age o IC men ioned by Dumay e al.
(2018), Massa o e al. (2018), and Dumay e al. (2020). These new a eas
comp ised ‘IC & knowledge’, headed by he e iews by Ga cia-Pe ez
e al. (2020) and Paoloni e al. (2020); ‘Sus ainable IC’ wi h he sys-
ema ic li e a u e e iews by Secundo e al. (2020); and ‘IC & En e-
p eneu ship’ wi h he mapping by C upi e al. (2020).
To add ess RQ3 (Wha is he e olu ion o he IC cons uc ?), i is
wo h men ioning ha he e olu ion o he IC cons uc was in luenced
by se e al key ac o s, as shown by he IC clus e oadmap in Fig. 5.
Fi s , he managemen o in angible esou ces has become i al in
main aining compe i i e ad an age in a apidly e ol ing echnology.
Second, he measu emen and op imisa ion o IC ha e been possible,
wi h he de elopmen o new ools o do so a he o ganisa ional,
egional, and na ional le els. Thi d, he business pa adigm has shi ed.
IC esea ch has ansi ioned om an ini ial ocus on he knowledge
economy o a new pa adigm emphasising inno a ion, digi alisa ion,
knowledge, en ep eneu ship, sus ainabili y, and alue c ea ion h ough
Table 1
Sea ching and esea ching p ocedu es: Inclusion e sus exclusion c i e ia.
P ocedu e Inclusion c i e ia Exclusion c i e ia
Da abases Cla i a e’s WOS and SCOPUS All o he da abases
Documen ypes A icle o Re iew a icle All o he documen ypes
A ea o s udy In ellec ual capi al Whose main heme is no IC
Type o s udy ‘Sys ema ic e iew’ o ‘me a-
analysis’ o ‘ apid e iew’ o
‘li e a u e e iew’ o ‘na a i e
e iew’ o ‘ esea ch syn hesis’
o ‘s uc u ed e iew’ o
‘bibliome ic analysis’ o
‘scoping e iew’
Documen s ha do no i he
inclusion c i e ia
Tempo al basis F om appea ance un il he end
o 2023
-
Language English All o he languages
Sou ce ype Jou nals No pee - e iewed jou nals
Subjec a ea Managemen , business,
economics, and accoun ing
All o he a eas
Sea ch wi hin Ti le, abs ac , keywo ds -
Sea ch e ms ‘In ellec ual capi al’ o
‘in ellec ual asse *’ o
‘in ellec ual esou ce*’ o
‘in angible capi al’ o
‘in angible asse *’ o
‘in angible esou ce*’ o
‘knowledge capi al*’ o
‘knowledge asse *’ o
‘knowledge esou ce*’ o
‘knowledge managemen ’
-
A icle selec ion
c i e ia
Ti le in he scope o IC;
Abs ac in he scope o IC;
Mus include a sys ema ic
sea ch in a leas one da abase.
Elimina ion o duplica es;
i le ou o scope; abs ac ou
o he scope; does no include
a sys ema ic sea ch in a leas
one da abase; and ull ex
no accessible.
Sea ch que ies
(made in
Janua y 2024)
Cla i a e’s WOS que y:
Resul s o ‘In ellec ual capi al’ o ‘in ellec ual asse *’ o
‘in ellec ual esou ce*’ o ‘in angible capi al’ o ‘in angible
asse *’ o ‘in angible esou ce*’ o ‘knowledge capi al*’ o
‘knowledge asse *’ o ‘knowledge esou ce*’ o ‘knowledge
managemen ’ (Topic) AND ‘Sys ema ic e iew’ O ‘Sys ema ic
li e a u e e iew’ O ‘Me a-analysis’ O ‘Rapid Re iew’ O
‘Li e a u e Re iew’ O ‘Li e a u e Su ey’ O ‘Essay’ O
‘Na a i e Re iew’ O ‘Resea ch Syn hesis’ O ‘S uc u ed
Re iew’ O ‘Bibliome ic Analysis’ O ‘Bibliome ic s udy’ O
‘Scoping Re iew’ (Topic) and A icle o Re iew A icle
(Documen Types) and Managemen o Business o Economics
(Web o Science Ca ego ies) and English (Languages)
SCOPUS que y:
(TITLE-ABS-KEY (‘In ellec ual capi al’ OR ‘in ellec ual asse *’
OR ‘in ellec ual esou ce*’ OR ‘in angible capi al’ OR ‘in angible
asse *’ OR ‘in angible esou ce*’ OR ‘knowledge capi al*’ OR
‘knowledge asse *’ OR ‘knowledge esou ce*’ OR ‘knowledge
managemen ’) AND TITLE-ABS-KEY (‘Sys ema ic Re iew’ OR
‘Sys ema ic Li e a u e Re iew’ OR ‘Me a-analysis’ OR ‘Rapid
Re iew’ OR ‘Li e a u e Re iew’ OR ‘Li e a u e Su ey’ OR
‘Essay’ OR ‘Na a i e Re iew’ OR ‘Resea ch Syn hesis’ OR
‘S uc u ed Re iew’ OR ‘Bibliome ic Analysis’ OR ‘Bibliome ic
S udy’ OR ‘Scoping Re iew’) AND PUBYEAR <2024 AND
(LIMIT-TO (SUBJAREA, ‘BUSI’)) AND (LIMIT-TO (DOCTYPE,
‘a ’) OR LIMIT-TO (DOCTYPE, ‘ e’)) AND (LIMIT-TO
(LANGUAGE, ‘English’))
Sou ce: Own elabo a ion.
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
4

new business models. Fou h, IC plays an inc easingly impo an ole in
he knowledge economy because, in his con ex , IC leads o he ac i-
a ion o capi al o ma ion p ocesses and he eme gence o o he , mo e
echnological indus ies (e.g. Indus y 4.0), as well as ecosys ems.
Finally, he beginning o he i h s age o IC and ela ed main esea ch
s eams has been discussed. Howe e , he e is a need o explo e
eme ging a eas o esea ch, such as IC and cybe secu i y, knowledge
managemen and in angible asse s, disclosu e p ac ices, big da a, and
he in eg a ion o heo e ical amewo ks o s a egy and alue c ea ion
con ex s, and o es ablish ela ionships be ween IC and a iables such as
scien i ic p oduc ion, inno a ion, and he s a egic use o esou ces in
highe educa ion ins i u ions.
Clus e s
To answe he wo emaining esea ch ques ions, RQ4 (Wha a e he
p ima y IC esea ch s eams a he momen , and how a e hey de ined?)
and RQ5 (In he ealm o IC, wha a e he mos pe inen heo e ical
pe spec i es, con ibu ions, opics, and eme ging ends?), a summa y is
p esen ed in Table 2 by clus e , au ho s, and RQ4 and RQ5, p o iding a
heo e ical pe spec i e and opics co e ed, and add essing p incipal
Fig. 1. ScR p o ocol used o inal selec ion pu poses (PRISMA-ScR low diag am adap ed om T icco e al. (2018)).
Sou ce: Own elabo a ion.
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
5
Fig. 2. Timeline o sys ema ised li e a u e e iews on IC.
Sou ce: Own elabo a ion.
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
6
Fig. 3. Au ho s pa icipa ing in a leas wo published s udies, me hodologies used, and jou nals publishing he s udies.
Sou ce: Own elabo a ion.
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
7
con ibu ions and u u e ends
1
.
Gi en he a ious pe spec i es p esen ed in Table 2, he e ol ing
cons uc ion o IC was shaped by changes in he business scena io, he
need o inc ease he e ec i eness o measu emen and op imisa ion
exe cises, and he g owing impo ance o in angible esou ces o
managemen a di e en le els: indi idual, o ganisa ional, egional, and
na ional. Based on he in o ma ion p o ided abo e, a ising om he
syn hesis o he ele an li e a u e by s udy clus e s included in his ScR,
i can be in e ed ha IC’s in e sec ion wi h business models, le e aging
IC asse s o new alue p oposi ions, and esea ch o ien ed owa ds
ecosys ems a e impo an a eas o u u e explo a ion. Howe e , se e al
con adic ions and inconsis encies we e obse ed in his s udy. I is clea
om he indings in he Discussion sec ion ha e en hough he ex
ad oca es o mo e comp ehensi e IC amewo ks and p ac ices, cu en
implemen a ion and esea ch a e s ill agmen ed and inconsis en
ac oss se e al a eas and lack an in eg a i e heo e ical amewo k.
Fig. 4. Clus e model de elopmen .
Sou ce: Own elabo a ion.
1
Fo mo e in o ma ion abou he hema ic analysis and on ological o gani-
sa ion p ocedu es applied in he me hodology, see he Appendix.
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
8
Table 2 (con inued)
Clus e s/Resea ch
Ques ions
Au ho s Theo e ical Pe spec i es Con ibu ions Topics Eme ging T ends
RQ4 RQ4 RQ5 RQ5
■ Rela ed o IC and digi al
ans o ma ion, he e is a
ma ked e olu ion o
esea ch a eas
encompassing business,
managemen , inance
and economics, e ol ing
dynamically o e ime.
The li e a u e p og esses
om human capi al o
KM and digi al
ans o ma ion,
signalling a highly
concen a ed ansi ion
pe iod.
pla o ms in IC c ea ion
and dissemina ion and
in es iga ing he ole o
digi al echnologies in
p o ec ing and managing
in ellec ual p ope y.
IC & Knowledge Ga cia-Pe ez e al., 2020;
Paoloni e al., 2020; Fa aji
e al., 2022
■ Ins i u ional complexi y
and agency ela ionships
in KM s a egies ha e
been iden i ied as
de e minan s o
subop imal KM
s a egies. This opic
p o ides aluable
insigh s in o KM and IC
p ac ices wi hin
p o essional spo s,
elucida ing hei
bidi ec ional ela ionship
and o e ing aluable
insigh s o s akeholde s
seeking o op imise hei
KM s a egies.
■ The e is a call o
in eg a ion e o s o
unde s and KM, IC, and
en ep eneu ship
esea ch in e ela ions
be e , and maximise
hei collec i e impac .
Emphasising he need o
in eg a e KM, IC, and
en ep eneu ship
esea ch highligh s hei
signi ican oles in
inno a ion and i m
alue, while sugges ing
a enues o u he s udy
o explo e hei
syne gis ic e ec s.
■ Limi ed dep h in IC
esea ch is ound,
pa icula ly ega ding
indus ies s udied,
me hodological
di e ences, and he
in ol emen o heo ies.
■ Eme ging esea ch
a eas a e iden i ied,
such as: The Media ing
Role; En ep eneu ial
O ien a ion; and KM.
This shi unde sco es
he impo ance o
adap ing
o ganisa ional sys ems
o le e age hese
eme ging concep s,
p o iding insigh s o
policymake s o in o m
egula ions ela ed o
IC.
■ None heless, he e is s ill
a lack o unde s anding
o how decision-make s’
in e ac ions a ec KM
s a egies conce ning IC
in es men s in
knowledge-based o gani-
sa ions. Thus, u u e
s udies can in es iga e
how manage s’ cha ac-
e is ics in luence he
o ma ion o belie s,
which in u n shape KM
s a egies ega ding IC
in es men s.
■ Resea ch mus ocus on
iden i ying in ellec ual o
en ep eneu ial d i e s
o inno a ion and
examining he ex en o
which en ep eneu s use
KM and IC o inno a ion
and knowledge ans e
pu poses.
■ Some ecommenda ions
a e o explo e IC esea ch
mo e comp ehensi ely
by examining indus ies
s udied, me hodological
app oaches
(quan i a i e, quali a i e
o mixed), da a collec ion
me hods, and he
p edominan heo e ical
pe spec i es shaping
esea ch in he IC
domain.
Sus ainable IC Secundo e al., 2020;
Mehmood & Hanaysha,
2022; Pa amba e al.,
2023; Ahlawa e al., 2023
■ Se e al c i ical a eas o
os e sus ainable
de elopmen a e
highligh ed, including IC
in he p i a e sec o and
in he public sec o .
Thema ic clus e s
eme ge, ocusing on IC
o sus ainable
de elopmen ac oss
sec o s. The e is an
emphasis on le e aging
IC o achie e SDGs,
pa icula ly in he
con ex o echnology
policy de elopmen .
Rele ance o IC and
sus ainable de elopmen
in echnology policies is
highligh ed.
■ IC is c ucial o s a -up
inno a ion and compe i-
i eness, pa icula ly in
sus ainable pe o mance.
Resea ch enhances un-
de s anding o IC
esea ch’s concep ual
s uc u e and i s impac
on sus ainable s a -up
pe o mance, con ib-
u ing o knowledge
expansion in he ield.
■ Co po a e social
esponsibili y (CSR)
and g een IC (GIC) a e
opical issues. CSR
d i es GIC, g een
inno a ion, and
compe i i e ad an age,
wi h highe CSR
associa ed wi h
ele a ed GIC le els and
s onge compe i i e
ad an ages. A nuanced
model o GIC is
in oduced,
highligh ing he
mode a ing oles o
isibili y and
anspa ency, and
acknowledging he
signi icance o human
capi al. I is sugges ed
ha public isibili y,
anspa ency,
■ Unce ain y ega ding
he media ion e ec o
GIC and g een
inno a ion. Lack o
longi udinal s udies on
GIC and i s consequences
on i m alue and
p o i abili y.
Addi ionally, he impac
o aining and educa ion
on g een human capi al
emains unde explo ed.
■ While GIC in luences
o ganisa ional
pe o mance posi i ely,
i is necessa y o
unde s and i s dynamics
wi h pe o mance
me ics, equi ing u he
esea ch o elucida e.
■ Limi ed unde s anding o
he in e ac ions be ween
he componen s o IC in
(con inued on nex page)
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
15

Table 2 (con inued)
Clus e s/Resea ch
Ques ions
Au ho s Theo e ical Pe spec i es Con ibu ions Topics Eme ging T ends
RQ4 RQ4 RQ5 RQ5
en i onmen al
dynamics, and
egula ions mode a e
ela ionships be ween
CSR, g een inno a ion,
and compe i i e
ad an age. The
impo ance o e ec i e
GIC managemen in
mode n economies is
s essed, aiding in
policy and p ac ice
imp o emen s.
ini ial s udies. This gap
unde lines he need o
wide- anging s udies on
how he di e en aspec s
o IC in e ac o in luence
he success and sus ain-
abili y o s a -ups.
Adop ing a mo e holis ic
app oach o s udy IC in
s a -ups will help o
iden i y in e ac ions and
syne gies be ween hei
a ious componen s and
imp o e unde s anding.
By conside ing he in e -
connec ed na u e o he
componen s o IC, e-
sea che s can p o ide
wide- anging in o ma-
ion abou how s a -ups
can make he mos o IC
o success.
IC & En ep eneu
ship
C upi e al., 2020;
Chaudha y e al., 2023
■ The e has been
inc easing schola ly
a en ion paid o IC-
en ep eneu ship since
he ea ly 2000s, wi h
heo e ical iden i ica ion.
This con ibu es signi i-
can ly o unde s anding
IC in en ep eneu ship
s a egies, p esen ing a
esea ch agenda o
inspi e u he explo a-
ion in en ep eneu ial
and manage ial s udies.
■ A holis ic app oach in
s udying IC in
en ep eneu ship
esea ch emphasises
in e ac ions and
syne gies among IC
componen s o be e
unde s and hei impac
on he pe o mance and
g ow h o new
en e p ises.
■ Cu en esea ch
emphasises knowledge
managemen ,
o ganisa ional lea ning,
IC, and abso p i e
capaci y in
en ep eneu ial i ms.
■ The p edominan
hemes in
en ep eneu ial i ms
a e knowledge
managemen ; IC and
en ep eneu ial
o ien a ion;
o ganisa ional lea ning
and en ep eneu ial
o ien a ion; and
abso p i e capaci y
and en ep eneu ial
o ien a ion. Analysis o
hose hemes o e s a
heo e ical model
explaining how IC
in luences i m-le el
en ep eneu ial beha -
iou , hus con ibu ing
o a dynamic business
en i onmen .
■ A mo e holis ic iew o IC
in esea ch on
en ep eneu ship will
help o moni o he
in e ac ions and
syne gies be ween he
di e en componen s o
IC, con ibu ing o b oad
unde s anding o how IC
in luences
en ep eneu ial
beha iou and
pe o mance.
■ A sugges ion o s udies
on he associa ion
be ween IC and he
capaci y o le e age
knowledge asse s in
dynamic business
en i onmen s.
■ Sugges ion o explo e
enabling in e nal and
ex e nal mechanisms and
con igu a ions o IC
in luencing he
ela ionship be ween
en ep eneu ial
o ien a ion and KM.
In es iga ing hese
mechanisms will shed
ligh on how
o ganisa ions can
e ec i ely le e age hei
IC o os e
en ep eneu ial
beha iou and
inno a ion. I is also
ecommended o
inco po a e a ious
dimensions d i ing
en ep eneu ial
o ien a ion and
knowledge managemen ,
such as he ole o
knowledge esou ces and
capabili ies,
o ganisa ional ou ines,
s uc u e, cul u e,
digi alisa ion, and
human esou ce
p ac ices. Unde s anding
he mul i ace ed na u e
o hese ac o s and hei
(con inued on nex page)
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
16
This e olu ion, which in he i s s age gi es shape o a line o
esea ch posi ioning IC as a de e minan o compe i i e ad an age,
changes in he second s age o a de elopmen suppo ed by empi ical
p oo (Ped o e al., 2018a). This highligh s a line o esea ch ocused on
aspec s linked o he iden i ica ion o i s componen s (Zula & Che mack,
2007; Ma hies, 2014; C´
ezanne e al., 2019; Alan & K¨
oke , 2021; Gos-
wami & Ag awal, 2020), measu emen models (Gu h ie e al., 2012;
Ve bano & C ema, 2013; Fe enho e al., 2015; Tsakale ou, 2015;
Wudhika n e al., 2018; Fe ei a e al., 2021; Van C iekingen e al.,
2022; De Almeida e al., 2022; Cosa e al., 2023; Paoloni e al., 2023;
San osa e al., 2023), pe o mance and accoun ing (C ook e al., 2011;
Inkinen, 2015; Ped o e al., 2018b; Albe ini & Be ge -Remy, 2019;
Ma ín-de Cas o e al., 2019; B yl, 2020; Dema ini & Be e a, 2020,
2022; Shakina e al., 2020; Ga anina e al., 2021; G a ili e al., 2021;
Pigola e al., 2021; Da aio e al., 2023; Sil a Júnio e al., 2023), and
disclosu e (Cas illa-Polo & Galla do-V´
azquez, 2016; Cas illa-Polo &
Ruiz-Rod íguez, 2017; Cuozzo e al., 2017; Dumay & Gu h ie, 2017;
Vanini & Rieg, 2019; B yl & Fijalkowska, 2020; Rieg & Vanini, 2023) o
IC. In he hi d s age, s udies s a o conside di e en ypes o o ga-
nisa ions, such as non-p o i o ganisa ions and he public sec o (see e.g.
Dumay e al., 2015; Bisogno e al., 2018; Paoloni e al., 2020; Paoloni
e al., 2021; Iskanda e al., 2021;Ci i illo e al., 2022), emphasising he
impo ance o s udying and measu ing IC, o example, in highe edu-
ca ion and he heal h sec o . In he ou h s age, he IC ecosys ems o
ci ies, egions, and na ions a e highligh ed (Le o & Ca lucci, 2007;
Lab a & S´
anchez; 2013, 2017; O jala 2021), wi h opics ela ed o
inno a ion (Buenechea-Elbe din, 2017; G imaldi e al., 2017; Gallego
e al., 2020; Ali e al., 2021; Nejja i & Aamoum, 2022; Pa k e al., 2023)
and digi alisa ion (de San is & P es i, 2018; Yilmaz & Tuzlukaya, 2023),
ending a wha is al eady conside ed he beginning o he i h s age
(Dumay e al., 2018; Dumay e al., 2020). This new s age explo es how
IC is linked o knowledge (Ga cia-Pe ez e al., 2020; Paoloni e al., 2020;
Fa aji e al., 2022) sus ainabili y and g een IC (Secundo e al., 2020;
Mehmood & Hanaysha, 2022; Pa amba e al., 2023; Ahlawa e al.,
2023), and en ep eneu ship (C upi e al., 2020; Chaudha y e al.,
2023).
Re u ning o he s a emen in he in oduc ion abou he heo e ical
co ne s one o he cu en ScR— ha is, he sys ems heo y aligned wi h
he ision o Mokhlis e al. (2024)—one sys em canno be op imised
wi hou conside ing he o he , as his would lead o de iciencies,
asymme ies, ma ke ailu es, imbalances, and dis inc sou ces o ex-
e nali ies. Thus, he economic, en i onmen al, social, educa ional,
poli ical, and cul u al le els o sys ems mus be simul aneously maxi-
mised o o ganisa ions o ope a e e ec i ely. These s a a ep esen
ecosys ems wi h dynamic e olu ion.
The p oposal o an IC ecosys em o u u e esea ch di ec ions sig-
ni ies he e olu ion o IC esea ch owa ds an in e disciplina y app oach
and sus ainable de elopmen goals, as s a ed in Lin and Ed insson
(2020). Since he app oach o measu ing IC depends on many a iables
o i s ac i i y, i can be di icul o d aw clea bounda ies be ween he
di isions and ela ionships o a ious measu ed elemen s (Ozhigano
e al., 2021). Acco ding o he same au ho s, he i s pos ula e o he
sys ems heo y sugges s ha sepa a e IC measu emen s and indica o s
canno e lec he mul ile el, mul idimensional na u e o knowledge. In
addi ion, unde lining he conclusion o Ma ín-de Cas o e al. (2019),
he eme gence o new esea ch s eams on IC, such as IC in new business
models, and i s ole in social capi al and human esou ce p ac ices, in-
dica es and links he in e disciplina y na u e o IC esea ch.
As illus a ed in Ozhigano e al. (2021), he de elopmen o an in-
eg a ed sys ems model is o pa amoun impo ance o inno a i e
companies, gi en ha in angible asse s play a pi o al ole in he success
o con empo a y compe i i e and con inuously e ol ing landscapes.
Acco dingly, he selec ed indica o s acili a e comp ehensi e esea ch
and moni o ing o each IC componen , ensu ing a balanced and unbi-
ased analysis o any gi en segmen . This model should inco po a e a
ange o analy ical c i e ia, including he ype o model, me hodologies
employed, IC calcula ion o mulae, and hei espec i e ad an ages and
limi a ions. This app oach acili a es he compa ison o dispa a e inno-
a ion s a egies, pa icula ly when moni o ing al e a ions in a com-
pany’s IC le els. In addi ion, i has he po en ial o be implemen ed a
local, egional, o na ional IC le els.
Rega ding gaps and u u e s udies, ou discussion ocused especially
on he las h ee yea s (2021, 2022, and 2023), as hese a e he yea s
ha bes iden i y cu en gaps and u u e ends. In gene al, Bellucci
e al. (2021) highligh ed he need o new esea ch ela ed o IC
epo ing and disclosu e, in line wi h Rieg and Vanini’s (2023) conclu-
sion ha he ela ionships and in e dependencies be ween di e en IC
ca ego ies a e no well unde s ood. Ano he sugges ion is o s udy he
ela ionship be ween IC and knowledge managemen , inancial pe o -
mance, ma ke alue (Bellucci e al., 2021), scien i ic p oduc ion, and
inno a ion (Quin e o-Quin e o e al., 2021). Eme ging esea ch a eas
ha e al eady been sugges ed, such as IC, cybe secu i y, business
esea ch me hods (Dabi´
c e al., 2020), he ole o IC in inno a ion, and
big da a (Bamel e al., 2022).
Rela ed o he NIC and RIC, O jala (2021) d aws a en ion o he
need o use measu es ha be e cap u e he use o echnology, use o
di e en indica o s conside ing coun ies’ di e en le els o de elop-
men , and he need o a deepe s udy o he connec ions be ween he
NIC esea ch communi y and na ional da a policies.
Conce ning he componen s o IC, Alan and K¨
oke (2021) high-
ligh ed ha he main opics o u u e s udies a e inno a ion, en e-
p eneu ship, knowledge managemen , pe o mance, leade ship,
echnology, and human esou ces.
Fo IC and pe o mance, Ga anina e al. (2021) s a ed ha esea ch
should go beyond implemen a ion p ac ices wi hin a single company o
obse e how in angibles gene a e use ulness and social and en i on-
men al alue o he whole sys em. G a ili e al. (2021) p oposed ha
Big Da a analysis could be a ue means o o malising and s uc u ing
esea ch, as he e is li le heo e ical o empi ical esea ch on his opic,
wi h limi ed means and a iables a ailable o code his knowledge.
Pigola e al. (2021) p oposed in es iga ing knowledge capi al as a dy-
namic asse in u u e s udies and i s e ec s in di e en con ex s and
Table 2 (con inued)
Clus e s/Resea ch
Ques ions
Au ho s Theo e ical Pe spec i es Con ibu ions Topics Eme ging T ends
RQ4 RQ4 RQ5 RQ5
impac on
en ep eneu ial
o ien a ion will p o ide a
mo e comp ehensi e
unde s anding o how
o ganisa ions can
cul i a e an
en ep eneu ial mindse
and e ec i ely manage
hei knowledge asse s.
Sou ce: Own elabo a ion.
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
17
measu emen s o ob ain a clea sepa a ion be ween IC esou ces (human
and s uc u al capi al) and IC in ac ion ( ela ional and knowledge cap-
i al). Finally, Sil a Júnio e al. (2023) indica ed ha companies in he
ene gy sec o mus inco po a e mo e aspec s ela ed o he managemen
o in angibles in o hei day- o-day ac i i ies.
Conce ning he measu emen o IC by Van C iekingen e al. (2022),
u he wo k is needed, bo h conce ning he es ima ion o ‘ echnical’
aspec s, such as dep ecia ion a es and de la o s, and he con inued
es ing and compa ison o di e en measu emen e o s. Cosa e al.
(2023) en isaged u u e esea ch explo ing he in e play be ween IC
componen s, echnology, inno a ion, and ne wo k-building s a egies
o business esilience. Addi ionally, he e is a need o unde s and IC’s
impac on speci ic indus ies (au omo i e, anspo , and hospi ali y),
social de elopmen goals, and digi al ans o ma ion pe o mance.
Paoloni e al. (2023) indica ed ha mos s udies deal wi h IC measu e-
men and in e nal and ex e nal IC disclosu e, highligh ing he need o
apply an in eg a ed amewo k ha combines agency, s akeholde , and
legi imacy heo ies. The e o e, u u e s udies should analyse he po-
en ial o IC as a s a egic ool capable o educing in o ma ion asym-
me ies and ansac ion cos s and gene a ing a ne wo k o ela ionships
wi h s akeholde s based on us and anspa ency. Fo San osa e al.
(2023), u u e esea ch may include a iables such as inno a ion and
ela ional capi al, as hey migh be hidden ac o s in he inconsis ency o
VAIC, as well as he impac o modi ied VAIC on inancial and
non- inancial pe o mance. Ano he esea ch a enue ega ds he link
be ween IC and co po a e go e nance as well as sus ainabili y issues,
especially in he con ex o a knowledge-based and g een economy.
Rela ed o IC and non-p o i and public sec o s, Paoloni e al. (2021)
sugges ed ha u u e esea ch on highe educa ion could explo e ela-
ional capi al and ne wo ks wi h a ocus on ools ha a e use ul in
p omo ing and emphasising he e ec i eness o he ‘ hi d mission’.
Fo pe o mance and disclosu e, ano he pe spec i e ha can be
elabo a ed on in ol es in es iga ing he me hodologies o bo h
epo ing and e alua ing IC, which is seen as an asse ha can imp o e
uni e si y pe o mance. Gende epo ing in uni e si ies is ano he ield
ha should be in es iga ed in he u u e. Conce ning IC in social o ga-
nisa ions, Iskanda e al. (2021) highligh ed he need o inno a i e and
c ea i e young minds o esol e he bigges challenges aced. Ci i illo
e al. (2022) ound ha he e is s ill some e icence wi hin non-p o i
o ganisa ions o conside he impo ance o IC esou ces, mo e speci -
ically ela ed o social capi al, which should now be conside ed a ele-
an asse in c ea ing alue o any socioeconomic o ganisa ion.
As o IC and business models, Al ino e al. (2021) poin ed ou he
need o openness o in es men solu ions ha a e able o implemen
knowledge managemen p ocesses, as well as he use o inno a i e
echnological sys ems ha a ou knowledge sha ing and op imisa ion
o IC’s po en ial. Ano he ele an aspec , men ioned by Baima e al.
(2021), is he sca ce scien i ic li e a u e on he opic, sugges ing mo e
s udies o ocus on i ms’ capaci y o c ea e new p oduc s and alue
p oposi ions, en e new ma ke s, and de elop new p icing models
h ough he s a egic use o hei IC, which unde lines he lack o
empi ical s udies in di e en geog aphical con ex s. These au ho s
s a ed ha while s udies ocus on he impac o IC componen s on
business pe o mance, he e is a gap in unde s anding he alue-c ea ion
side o he business model, s udying he social and en i onmen al alue
app oach as opposed o economic alue, and assessing how IC and i s
componen s con ibu e o sol ing social and en i onmen al p oblems.
Few s udies ocus on aspec s o he business model’s alue c ea ion and
co-c ea ion, especially ega ding he capaci y o s imula e inno a ion in
he business model i sel . The same au ho s also unde lined he eme -
gence o g een IC, a ou ing he c ea ion o alue o he communi y,
en i onmen , wo ke s, and e i o y. They also claimed ha he e
should be a g ea e ocus on s udying he ole o knowledge, in o ma-
ion, and ela ionships in de eloping business models wi h social and
en i onmen al impac s.
Rega ding IC and inno a ion, Ali e al. (2021) p o ided e idence o
s udying he ela ionship be ween IC and inno a ion pe o mance. The
au ho s highligh ed he impo ance o p ope measu emen me hods
and he amalgama ion o cons uc s in his a ea. They emphasised he
need o s eng hen empi ical in es iga ions a he egional and na ional
le els o gain a be e unde s anding o IC componen s and inno a ion
pe o mance ela ionships, which may con ibu e conside ably o
o ganisa ional policies. Pa k e al. (2023) poin ed ou ha in angible
asse s in luence science-based inno a ion h ough academic spino s.
The li e a u e has a easonably uni o m ocus on a ious le els o
con ibu ion o he scien i ic inno a ion p ocess, wi h a sligh emphasis
on ac o s a he i m, uni e si y, and ecosys em le els. Howe e , he
au ho s s a e he need o a mo e sophis ica ed unde s anding o wha
cons i u es scien i ic inno a ion success h ough academic spino s.
Rega ding IC and digi alisa ion, Yilmaz and Tuzlukaya (2023) ec-
ommended in es iga ing he ole o digi al echnologies in he c ea ion
and dissemina ion o knowledge, analysing he ela ionship be ween
digi al ans o ma ion and IC in di e en indus ies, de eloping a clea
digi al ans o ma ion s a egy, in es ing in digi al echnologies, o m-
ing s a egic pa ne ships, encou aging employee engagemen , and
building a da a-d i en cul u e. Following his a ionale, se e al key
u u e esea ch opics a e connec ed o he ela ionship be ween digi al
ans o ma ion and IC, including he impac o AI and machine lea ning
on IC managemen , he ole o digi al pla o ms in he c ea ion and
dissemina ion o IC, and he ole o digi al echnologies in he p o ec ion
and managemen o in ellec ual p ope y.
Rega ding IC and sus ainabili y, he s udy by Mehmood and
Hanaysha (2022) s ood ou , concluding ha educing he in o ma ion
gap be ween he o ganisa ion and i s s akeholde s would b ing g een
inno a ion as an e ec i e ou come o i s co po a e social esponsibili y
ini ia i es. The same au ho s sugges ed checking whe he co po a e
social esponsibili y posi i ely a ec s i ms’ compe i i e ad an age
h ough he se ial media ion e ec o g een IC and g een inno a ion,
public isibili y mode a es he ela ionship be ween co po a e social
esponsibili y and g een inno a ion, i m anspa ency mode a es he
ela ionship be ween co po a e social esponsibili y and g een inno a-
ion, en i onmen al dynamism mode a es he ela ionship be ween
g een inno a ion and compe i i e ad an age, and en i onmen al egu-
la ion mode a es he ela ionship be ween g een inno a ion and
compe i i e ad an age. Pa amba e al. (2023) con i med ha esea ch
in he ield o s a -ups should adop a holis ic app oach o IC, high-
ligh ing he in e ac ions and syne gies among i s componen s. Ahlawa
e al. (2023) ecommended esea ch in o ganisa ions ela ed o ans-
po , ag icul u e, ood e ailing, sani a y se ices, communica ion se -
ices, eal es a e se ices, educa ion, and pos al se ices. S udies on
g een IC’s con ibu ion o alue c ea ion, he ole o g een IC, and i s
dimensions in sol ing g een o social issues, as well as mo e longi udinal
s udies, will help us unde s and he a ious s ages o g een IC. Ano he
aspec is de e mining he e ec s o g een IC on a i m’s alue and
p o i abili y as well as he impac o aining and educa ion in en i-
onmen al p o ec ion on g een human capi al.
Finally, ega ding IC and en ep eneu ship, C upi e al. (2020)
concluded ha he exis ing li e a u e seems o con i m ha s udies
add essing en ep eneu ship should adop a holis ic app oach o IC, hus
emphasising he exis ence o in e ac ions and syne gies among he
di e en componen s o IC i sel . Fu he mo e, pa icula a en ion
should be paid no only o explaining wha IC consis s o and how i
impac s new en e p ises’ pe o mance and g ow h, bu also how IC
should be managed p ac ically o i s po en ial o be ully exploi ed.
Chaudha y e al. (2023) p oposed answe ing ques ions ela ed o
knowledge esou ces, capaci ies, and en ep eneu ial o ien a ion; he
ole played by o ganisa ional cul u e in o ming knowledge manage-
men in di e en ins i u ional mechanisms; how cul u e and digi al-
isa ion in luence di e en dimensions o en ep eneu ial o ien a ion;
how he pe cep ion o he o ganisa ion’s human capi al ega ding
human esou ce p ac ices shapes knowledge managemen p ac ices and
en ep eneu ial o ien a ion a he i m le el; and how employees’ social
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
18
capi al in luences he de elopmen o en ep eneu ial o ien a ion.
The i e key e ms o u u e s eams o IC a e isually ep esen ed in
Fig. 6 using a mind map g aph, which also highligh s he mos impo an
ela ed ques ions ha ha e no ye been add essed in he IC li e a u e.
Conclusions
An ScR o sys ema ised li e a u e e iews on IC ound in he WoS and
SCOPUS da abases was pe o med. The sea ch que ies we e elabo a ed
and e ined h ough b ains o ming by he esea ch eam. A e iden i-
ying he documen s, he inal selec ion con ained 78 s udies ha we e
analysed conside ing he i e esea ch ques ions. Conclusions can be
d awn om h ee pe spec i es: con ibu ions, implica ions, and limi a-
ions and u u e esea ch.
Con ibu ions
This s udy unde sco es he s a egic impo ance o IC ac oss i s
a ious dimensions and componen s, emphasising he need o
comp ehensi e amewo ks, p ope measu emen me hods, and in e-
g a ed app oaches o le e age IC, including mo e sophis ica ed and
eme ging opics linked o inno a ion, sus ainabili y, digi alisa ion,
knowledge, and en ep eneu ship. F om he ou h s age, esea ch on IC
gained a new lease o li e and ex ended beyond he bo de s o o gani-
sa ions o include he ecosys ems o ci ies, egions, and coun ies. This
ga e ise o he i h s age, which is c ucial o consolida ing IC (see e.g.
Dumay e al., 2018) as a uni ied, ele an heo y o he academic
communi y, policymake s, and p ac i ione s. The esul s demons a ed
ha he i h s age began in 2018. I is a his s age ha u u e s udies
should ocus hei analysis so ha esea che s can unde s and IC as a
c ucial elemen o an ecosys em comp ising a as numbe o o gani-
sa ions, as s a ed by Dumay e al. (2018). Mo eo e , hese au ho s s a e
ha esea ch in he a ea o IC should inco po a e a b oade social and
en i onmen al pu pose, going beyond he me e managemen o o ga-
nisa ions; o he wise, i uns he isk o dying. As concluded by Dumay
e al. (2020), IC’s g ea po en ial in he i h s age is unde s anding how
a ious ypes o capi al, including human, social, ela ional, cul u al,
and na u al capi al, in e ac when combined wi h knowledge, expe i-
ence, and in ellec ual owne ship so ha IC can be used o gene a e
economic, en i onmen al, social, and u ili a ian alue.
ScR also e eals con adic ions and gaps in he con ex o he p o-
posed esea ch a eas and he cu en s a e o knowledge in he ield o IC
s udies. The ollowing issues equi e u he in es iga ion.
(i) The e is a need o esea ch on IC disclosu e, pa icula ly
conside ing he cu en lack o deep unde s anding o IC in-
e dependencies. Fu he esea ch on IC epo ing and disclosu e,
ocusing on enhancing he anspa ency and s uc u e o IC in-
o ma ion, is needed. Howe e , he in e dependencies be ween
di e en IC ca ego ies emain poo ly unde s ood. This con lic
sugges s ha he call o imp o ed IC disclosu e may be p ema-
u e i undamen al ela ionships wi hin IC ca ego ies emain
unclea . This may lead o an in o ma ion disclosu e p ocedu e
ha lacks subs ance.
(ii) ScR in es iga es he ela ionships be ween IC and a ange o
ac o s including knowledge managemen , inancial
Fig. 6. Mind map g aph abou he i e main wo ds and ela ed main ques ions o u u e s eams o IC.
Sou ce: Own elabo a ion.
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
19
pe o mance, ma ke alue, scien i ic p oduc ion, and inno a-
ion. Howe e , he in e dependencies among IC ca ego ies a e
poo ly unde s ood, sugges ing ha he scope o esea ch may be
o e ex ended wi hou es ablishing a solid ounda ion o unde -
s anding he in e ela ionships among IC ca ego ies.
(iii) Inno a ion is a key ocus; ye , he e is a lack o cla i y ega ding
he ole o IC in inno a ion. The ScR emphasises he s udy o IC in
he con ex o inno a ion and i s impac on scien i ic p oduc ion.
Howe e , i he undamen al ela ionships wi hin IC ca ego ies
a e no ully unde s ood, i becomes mo e challenging o isola e
and analyse he speci ic ole o IC in inno a ion owing o a lack o
da a ep esen ing IC componen s. This esul s in a po en ial
con lic be ween he emphasis on inno a ion as a key esea ch
a ea and he lack o cla i y ega ding IC’s ounda ional dynamics.
The s udy o IC in inno a ion, as iewed h ough he lens o he
sys ems heo y, ocuses on wo impo an issues: Fi s , i iden-
i ies he hidden mechanisms h ough which IC suppo s com-
panies’ dynamic inno a ion capabili ies, pa icula ly echnology
i ms. Second, i examines how ins i u ional con ex egula es he
ela ionship be ween IC and inno a ion capabili ies. In line wi h
Ozhigano e al. (2021), he p ac ical goal o he sys ems heo y
is o de e mine he condi ions o e ec i ely u ilising bo h
angible and in angible (in ellec ual) esou ces ac oss a ious
le els—o ganisa ion, indus y, ci y, egion, and na ional econo-
my— o op imise IC’s ole in inno a ion.
Implica ions
The implica ions o his ScR a e especially alid o he academic
communi y, in ha i p o ides a enues o u u e esea ch, including (i)
app oaches mo e ocused on he i h s age o IC; (ii) mo e empi ical
s udies, abo e all conce ning RIC and NIC; including eme ging opics
common o almos all he clus e s, such as inno a ion, social and en i-
onmen al impac s, and he ole o g een IC; (iii) he impo ance o IC
ela ed o highe educa ion, especially in ela ion o he hi d mission;
(i ) he impo ance o IC in he ene gy sec o and he lack o s udies in
his a ea; he impo ance o ans o ma ion and digi al echnologies o
IC; and ( ) he impo ance o human capi al, which is c ucial in all s ages
o IC and does no only conce n skills, capabili ies, knowledge and a -
i udes in o ganisa ions. Human capi al d i es inno a ion, en ep e-
neu ship, knowledge ans e , and sus ainable de elopmen and is
c ucial o all ecosys ems linked o ci ies, egions, and coun ies, posi-
ioning IC as he main asse in an ecosys em o knowledge.
Some implica ions o he IC heo y may also be deduced using he
mind map g aph’s con en on he i e keywo ds and associa ed key
ques ions as a guide:
(i) The ole o in angible asse s in suppo ing knowledge-based
inno a ion h ough academic spino s highligh s he impo ance
o le e aging IC in esea ch ins i u ions and uni e si ies o p o-
mo e he success ul ans e and comme cialisa ion o scien i ic
knowledge.
(ii) Fac o s such as public isibili y, i m anspa ency, en i on-
men al dynamism, and egula ion signi ican ly in luence how
g een IC ansla es in o sus ainable compe i i e ad an age. This
inding implies ha he con ex ual ac o s su ounding g een IC
mus be be e unde s ood o implemen e ec i e sus ainabili y
s a egies.
(iii) The emphasis on he ela ionships be ween knowledge manage-
men and IC, en ep eneu ial in en ion, en ep eneu ial o ien a-
ion, and en ep eneu ial and inno a i e pe o mance sugges s
ha s a egic knowledge u ilisa ion is c i ical o achie ing
o ganisa ional goals.
(i ) Human and social capi al a e pi o al in shaping en ep eneu ial
in en ion, en ep eneu ial o ien a ion, and knowledge
managemen p ac ices, sugges ing ha i ms should in es in
de eloping his ype o asse o suppo inno a ion and sus ain-
able g ow h.
( ) Digi al echnologies a e c ucial o managing and dissemina ing
IC, pa icula ly in apidly changing indus ies. De eloping digi al
ans o ma ion s a egies and in es ing in app op ia e echnolo-
gies a e necessa y s eps o acili a e he in eg a ion o IC in digi al
con ex s wi hou neglec ing he inc easing capabili y o AI.
Limi a ions and u u e esea ch
Rega ding he limi a ions o his ScR, we only used wo da abases.
Howe e , hese we e he mos commonly used. This jus i ica ion was
suppo ed by he ScR i sel ; o he 78 documen s analysed, 20 used bo h
da abases, 19 used SCOPUS, and 11 used WOS. These 78 a icles sys-
ema ically e iewed a ound 33,000 publica ions al oge he , which,
al hough epea ed by di e en au ho s, we e add essed om di e en
angles, leading o he esul s o his ScR being much mo e wide- anging.
Second, we only included sys ema ic li e a u e e iews and da abase
sea ches. I is belie ed ha all a icles included in he ScR we e no
biased and included ele an s udies in he a ea, while ecognising ha
he e may be ele an s udies by less well-known au ho s.
Thi d, he in e p e a ion o he opics and clus e s p esen ed he e
was based on he in e connec ion o he analyses pe o med by he co-
au ho s. Ne e heless, ou p ocedu es a emp ed o educe he bias
a ising om he selec ion o esul s and espec i e analyses, eso ing o
concilia ion among all co-au ho s o esol e some less ob ious and
con e gen si ua ions. We did no consul specialis s on subjec s who
could ha e exe cised con ol and p o ided al e na i e esea ch opics, as
indica ed in A ksey and O’Malley (2005). Howe e , hese au ho s s a ed
ha his phase may o may no be included in an ScR, depending on he
esea che ’s le el o knowledge and in ol emen in he opic. Consid-
e ing ha all hose in ol ed had al eady published ele an s udies in
he a ea o IC, we decided no o include his phase.
Fou h, only pape s we e used, a he han o he documen ypes,
such as books, book chap e s, and doc o a e heses, which usually
include a ho ough li e a u e assessmen o he opic. This ype o
publica ion was no a ailable o consul a ion, which made a ho ough
sea ch challenging. Howe e , he e iewed publica ions a e conside ed
o be an excellen co pus p o iding a ho ough summa y o he cu en
li e a u e on IC.
Despi e o e ing a ocused o e iew o he IC li e a u e, he p e i-
ously iden i ied limi a ions imply ha ScR may lack he di e si y and
b ead h o a mo e comp ehensi e inco po a ion o da abases, addi ional
publica ions (such as policy epo s o ‘g ey’ li e a u e), and expe
opinions. Mo eo e , while scoping e iews aim a b ead h, hey may
sac i ice he dep h o analysis compa ed o mo e ocused sys ema ic
e iews. Reade s should be mind ul o hese limi a ions when in e -
p e ing he esul s, as hey may be mo e e lec i e o mains eam
esea ch ound in he da abases and publishing ypes used.
Sugges ed o u u e esea ch is an in eg a i e li e a u e e iew o
he i e s ages o de eloping IC h ough mapping based on a me a-
analysis o componen s, uni s o analysis, me hods, a iables, and
signs o he ela ionships es ed in s udies on IC ega ding e olu ion in
he o ganisa ional, egional, and na ional dimensions. Be o e mo ing on
o mo e complex and eme ging esea ch opics, a mo e s uc u ed
app oach is equi ed o add ess he con adic ions and gaps p e iously
men ioned. This app oach should ocus on a new in eg a i e IC heo y
and should be g ounded in ounda ional esea ch o es ablish a clea
unde s anding o IC in e dependencies. I should also discuss he op-
po uni ies and challenges p esen ed by digi al ans o ma ion o
managing IC, as well as eme ging echnologies such as big da a and
gene a i e AI.
E. Ped o e al.
Jou nal o Inno a ion & Knowledge 10 (2025) 100664
20

CRediT au ho ship con ibu ion s a emen
Eug´
enia Ped o: W i ing – o iginal d a , Visualiza ion, Valida ion,
Supe ision, Me hodology, In es iga ion, Fo mal analysis, Da a cu a-
ion, Concep ualiza ion. Jo˜
ao Lei ˜
ao: Valida ion, Supe ision, Me h-
odology, In es iga ion, Fo mal analysis, Da a cu a ion,
Concep ualiza ion. Helena Al es: Valida ion, Supe ision, Me hodol-
ogy, In es iga ion, Fo mal analysis, Da a cu a ion, Concep ualiza ion.
Acknowledgmen s
The au ho s g a e ully acknowledge unding ecei ed om NECE –
Resea ch Cen e o Business Sciences and FCT - Fundaç˜
ao pa a a Ciˆ
encia
e a Tecnologia, G an : UIDB/04630/2020, DOI:10.54499/UIDP/04630/
2020; and Eug´
enia Ped o also g a e ully acknowledge unding ecei ed
om FCT - Fundaç˜
ao pa a a Ciˆ
encia e a Technologia and Uni e sidade
da Bei a In e io , CEECINST/00016/2021/CP2828/CT0005, CEEC
Ins i u ional 2021, DOI: 10.54499/CEECINST/00016/2021/CP2828/
CT0005.
The au ho s acknowledge he aluable commen s and sugges ions
p o ided by he edi o s and e iewe s, which ha e imp o ed he cla i y,
ocus, con ibu ion, and scien i ic soundness o he cu en s udy.
Supplemen a y ma e ials
Supplemen a y ma e ial associa ed wi h his a icle can be ound, in
he online e sion, a doi:10.1016/j.jik.2025.100664.
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