Content analysis of intellectual capital research

Articles in Press

Document Type : Original Article

Authors

1 Assistant professor, Department of Accounting, Arak branch, Islamic Azad University, Arak, Iran

2 Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran.

3 Department of Accounting, Arak branch, Islamic Azad University, Arak, Iran

10.22034/iaas.2024.417876.1528

Abstract

The most valuable resource of an organization for sustainable competitive advantages is intellectual capital, which is considered as an important asset for organizations. The purpose of this research is to analyze the content of intellectual capital researches published in 21 financial and accounting scientific research journals approved by the Ministry of Science, Research and Technology from 2011 to the end of September 2021 and the research method using quantitative content analysis techniques and analytical methods and statistical analysis. The results of the research show that the highest gender ratio of authors in the examined articles belongs to men and the most sampling method was the systematic elimination method. Also, the highest frequency of intellectual capital researches was 11, which were carried out during the years 2011 and 2012, and the years 2018 and 2019 had the lowest frequency with 3 researches. Most of the published articles were related to financial accounting and auditing research, and the most used model was the Pulic model, and the intellectual capital variable played the role of an independent variable in 65% of cases.

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Main Subjects

Accounting and Auditing Studies

Articles in Press, Accepted Manuscript
Available Online from 22 April 2024

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