Intellectual Capital vs. Accountancy and Some Relationships: are they useful to the Scientific Knowledge?
Óscar Teixeira Ramada*
Instituto Superior de Ciências Educativas do Douro - ISCE Douro, Penafiel, Portugal
*Corresponding Author: Óscar Teixeira Ramada, Instituto Superior de Ciências Educativas do Douro - ISCE Douro, Penafiel, Portugal.
Published: July 27, 2023
DOI: 10.55162/MCET.05.152
Abstract
This paper seeks to do a brief literature review about what is most recent in the topics of intellectual capital and accountancy, their relationships and their usefulness for scientific knowledge. Research question: what do the papers that consider, alone or together with others, these 2 topics reveal? Do they present something new, not expected at first? Are they useful for scientific knowledge? It was found that the research confined to these 2 is very meager, falling short of what would be expected in terms of usefulness for scientific knowledge, and could be broader if it included other topics (technology, performance, environmental management, …). The methods used were questionnaires, Likert scale, econometrics and financial statements of firms. As main results and conclusions, we can mention that the dimension of intellectual capital has positive effects on firms´ performance, and variables able of improving it were identified. Environmental management accounting has a positive effect on business decisions and information systems accounting also has positive effects on the efficiency of workers. The geographic areas that served as context were Italy, Indonesia and Jordan. The temporal context in which the research was carried out in 3 papers was omitted, deliberately or not, which reveals a lack of detail.
Keywords: Intellectual Capital; Accountancy; Performance; Information Systems; Technology