Analysis of the intellectual capital effect on financial performance: systematic literature review and bibliometric analysis

This research uses bibliometric analysis on 1,183 Scopus publications to investigate the connection between intellectual capital and financial performance. The study highlights the Journal of Intellectual Capital as the primary source of articles. Notably, article numbers fluctuated, with a 72% increase in 1998 and a significant 96% decrease in 2023. Prominent keywords include ‘intellectual capital’, ‘human capital’, and ‘knowledge management’, often rooted in resource-based view (RBV) theory. The findings confirm the consensus linking intellectual capital and financial performance, guiding evidence-based business strategies. These results align with analyses in the Journal of Intellectual Capital, indexed by Scopus and WOS, reinforcing the significant relationship. However, data limitations, research methodologies, generalisation challenges, and prior research constraints emphasise the need for further investigation to comprehensively understand the intellectual capital and financial performance relationship.