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

Garanina, Tatiana; Hussinki, Henri; Dumay, John

doi:10.1111/acfi.12751

Cited by 26 publications

(16 citation statements)

References 124 publications

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“…We adopt a systematic literature review supported by a bibliometric analysis to assess the state of the art on gender diversity at the top of the firm hierarchy (Massaro et al , 2016; Bellucci et al , 2022). This systematic literature review is based on a rigorous plan to identify relevant articles and thus assure the quality of the analysis (Garanina et al , 2021). The bibliometric visualization supports us in recognizing the prevailing trends on this topic, considering the large final sample (Amorelli and García‐Sánchez, 2021; Bellucci et al , 2022).…”

Section: Methodsmentioning

confidence: 99%

A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions

Ciappei

Liberatore

Manetti

2023

SAMPJ

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Purpose This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field. Design/methodology/approach The authors systematically review 532 papers to explore the research on female leaders; based on objective and replicable criteria, the authors identify relevant papers and thus ensure the quality of the analysis. The bibliometric analysis and visualization support us in recognizing trends in this topic. Findings This study outlines the state of the art over the past decade by synthesizing theoretical contexts and critically discussing the main streams of research on sustainability, firm outcomes and barriers preventing women from reaching the upper echelons. The authors also explore empirical issues and highlight areas that entail new paths for future scholars. Practical implications The research provides novel evidence of the attempt internationally to increase female participation at the top of the firm hierarchy by analyzing firm outcomes, sustainability and the constraints faced by women in achieving these careers. Social implications The results show that the participation of women in leadership roles is not (only) a matter of compliance with current regulations. Through their ability to monitor key social and environmental issues from a long-term perspective and their attention to the internal control systems, companies more effectively pursue their financial and nonfinancial aims. Originality/value Using bibliographic and narrative analyses, this study reviews the literature on women at the top of the firm hierarchy with a focus on business research. The authors extend prior studies by investigating a larger pool of firm roles to provide a comprehensive understanding of this widely discussed topic.

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Section: Methodsmentioning

confidence: 99%

A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions

Ciappei

Liberatore

Manetti

2023

SAMPJ

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“…This paper argues that CAS, IFRS, and U.S. GAAP constitute the three major accounting standards in the world since China and the U.S. are the top two economic entities globally, and IFRS has been widely adopted in many European and other countries. More importantly, these standards have only minor differences in terms of the definitions and recognition of intangible assets (Garanina et al, 2021).…”

Section: Data As Intangible Assetsmentioning

confidence: 99%

Recognition and Evaluation of Data as Intangible Assets

et al. 2022

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Internet-based companies such as Amazon, Facebook, and Tencent hold an enormous amount of consumer data that are utilized to create business value via big data analytics. Although some companies use big data to provide professional services, such as targeted advertising and product recommendations, according to the current CAS, IFRS, and U.S. GAAP accounting standards, these assets are not recognized as assets since they are generated internally. This paper starts with a discussion of how Amazon, Facebook, Tencent, and Walmart use big data to create value for their businesses and then argues why it makes sense to recognize big data as intangible assets. Possible methods of data asset evaluation and their implications for business managers are also explored.

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“…Various studies on IAS 38: Intangible Assets and the FASB Summary of Statement No. 142 reveal how the accounting standards fail to comprehensively measure and account for intangible assets [11,17]. This has resulted in a significant difference between the real value of firms and the book values, which are significantly low.…”

Section: Concept Of Intangibles and Intellectual Capitalmentioning

confidence: 99%

“…The quest to link intangibles or intellectual capital to corporate financial performance is not a new area of interest. Several review articles have explored the different studies conducted on intellectual capital, but what is so clear is the inconclusiveness of the findings, which beg for further studies to provide an eclectic understanding of the issues [9,[12][13][14][15][16][17][18]. For instance, many studies have been conducted on developed economies, such as countries in the European Union and North America, for instance.…”

Section: Introductionmentioning

confidence: 99%

Intangibles, Intellectual Capital, and the Performance of Listed Non-Financial Services Firms in West Africa: A Cross-Country Analysis

Duho

2022

Merits

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This study aims to examine the impact of intellectual capital and intangible value on the performance of listed non-financial firms in West Africa. The study used the Value Added Intellectual Coefficient (VAIC™) to measure intellectual capital performance (with components as ICE—Intellectual Capital Efficiency an additive measure of the next two metrics, HCE—Human Capital Efficiency, SCE—Structural Capital Efficiency and CEE—Capital Employed Efficiency), financial ratios to measure intangible value and return on assets to measure performance while controlling for firm-level and macroeconomic variables. Using the panel-corrected standard error regression on 59 firms operating from 2007 to 2018, the study found that VAIC, ICE, HCE and SCE measures of intellectual capital are the pièce de résistance that drive the performance of firms. It is found that the relationship is curvilinear taking the shape of an inverted U. CEE does not drive the performance of firms, and asset tangibility inhibits performance but the investment in intangible fixed assets has a positive insignificant effect on performance. Firm size has a positive impact while financial leverage has a negative impact on performance. Human development does not drive performance but foreign direct investment and economic development do. There are country-specific insights where in Ghana intellectual capital and intangible value have a very strong positive effect on performance, followed by a relatively high impact in Cote D’Ivoire while there is a weak effect in the Nigerian context. The study also explores the effect of other variables such as firm size, financial leverage, human development, foreign direct investment and economic development. The findings are useful for policy, accounting, finance, economic and human resource practitioners as well as, for the academic community.

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

Cited by 26 publications

References 124 publications

A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions

A systematic literature review of studies on women at the top of firm hierarchies: critique, gap analysis and future research directions

Recognition and Evaluation of Data as Intangible Assets

Intangibles, Intellectual Capital, and the Performance of Listed Non-Financial Services Firms in West Africa: A Cross-Country Analysis

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