Bibliometric Analysis of Trends in Intellectual Capital Measurement

Abstract

From an accounting perspective, information on intellectual capital must be presented in both financial and non-financial statements. In order to make the most balanced and realistic forecast for the future, it is necessary to assess trends in the measurement of intellectual capital up to 2025. Bibliometric analysis shows that the main trends since 1994 have been related to company performance, knowledge, innovation, corporate social responsibility, and human capital, while in recent years, studies have addressed intellectual capital together with the concepts of management, intangibles, big data, and disclosure. The digitization and use of artificial intelligence as an integral part of companies' activities requires updated regulations on reporting, and alignment with sustainability standards requires greater accuracy and transparency of information. In recent years, international regulatory institutions have made considerable efforts to standardize rules, but clear standards for measuring intellectual capital do not currently exist. Although the pace of technological development is rapid and it is difficult to predict the next 10 years, we have found that the main future trends are related to indicators, sustainability, reporting, competitive advantages, and financial performance, as well as modern multidimensional models for intellectual capital assessment. UDC: 657.421.3:[005.336.4+004.8]; JEL: M41