Intellectual Capital and Firm Performance: Review and Assessment

Main Article Content

Destaw Simret Tesfie, Navkiranjit Kaur Dhaliwa

Abstract

In the age of the knowledge economy, intellectual capital has emerged as a crucial element for enhancing the competitiveness and success of corporations. The study of intellectual capital and its impact on corporate performance has gained significant attention in the discipline of accounting, finance and management accounting in recent years. Nevertheless, due to the insufficient development of the theoretical foundation of intellectual capital, experts engage in debates and struggle to arrive at a consistent consensus. This paper provides a concise overview of the fundamental concept, components, and assessment of the relationship between intellectual capital and corporate performance. It primarily examines the existing literature that explores the correlation between intellectual capital and firm performance. The objective is to identify the accomplishments made thus far, identify any limitations, and suggest potential areas for future research.

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How to Cite
Destaw Simret Tesfie, Navkiranjit Kaur Dhaliwa. (2024). Intellectual Capital and Firm Performance: Review and Assessment. European Economic Letters (EEL), 14(1), 1363–1370. Retrieved from https://www.eelet.org.uk/index.php/journal/article/view/1190
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