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Open research questions in Intellectual Capital and Performance Analysis

73 unresolved questions extracted from the limitations and future-work sections of 919 Intellectual Capital and Performance Analysis papers in our library. Each links back to the study that raised it.

What the literature leaves open

  • As far as the researchers know, empirical research on a theoretical framework on the effect of KIC and SCA mediated sequentially by KAC and ambidextrous innovation (AIN) remains lacking.

    Enhancing Sustained Competitive Advantage in Indonesian Non-vocation Private Tertiary Education Institutions · 2024 · DOI

  • Purpose Green intellectual capital (GIC) is acknowledged for its contribution to sustainability and firm performance; its effect on green cost competitive advantage (GCCA) and green differentiation competitive advantage (GDCA) remains underexplored within the environmental management literature.

    From eco-intelligence to eco-competitiveness: the strategic interplay of green innovation and knowledge spillover · 2026 · DOI

  • SMEs face considerable volatility in their performance. SMEs often have limited financial and technological resources, which can constrain their innovation activities.

    Enhancing SME performance: an integrated PLS-SEM and DEMATEL approach to entrepreneurial orientation, intellectual capital, and innovation product · 2026 · DOI

  • Empirical studies that simultaneously integrate entrepreneurial orientation, intellectual capital, and innovation product using both structural modeling and causal-mapping approaches are limited. The strategic contribution of entrepreneurial orientation as an RBV-based resource still requires further validation in SME environments.

    Enhancing SME performance: an integrated PLS-SEM and DEMATEL approach to entrepreneurial orientation, intellectual capital, and innovation product · 2026 · DOI

  • The study identifies a gap in the existing literature regarding the role of innovation capability in mediating the relationship between intellectual capital and firm performance. The research highlights the importance of market sensing in influencing firm performance.

    Enhancing Digital Fashionpreneurship Through Innovation Capability and Market Sensing · 2026 · DOI

  • There is a gap in the management of intangible assets within the Indonesian government. The current management practices are not optimal. There is a need for improvement in the management of intangible assets.

    Invisible Assets, Visible Problems: An Analysis of Issues in the Management of Intangible Assets in the Indonesian Government · 2026 · DOI

  • The study identifies the challenge of digitalisation in the field of accounting. The study highlights the need for organisations to adapt to digital transformation.

    DIGITAL ACCOUNTING FROM A RESOURCE-BASED VIEW PERSPECTIVE: A BIBLIOMETRIC ANALYSIS · 2026 · DOI

  • The study suggests that future research should focus on the themes of digital transformation, sustainability, and innovation. The study highlights the need for further research on the development process and key research themes in the field.

    DIGITAL ACCOUNTING FROM A RESOURCE-BASED VIEW PERSPECTIVE: A BIBLIOMETRIC ANALYSIS · 2026 · DOI

  • The study identifies a gap in the literature concerning the interaction between knowledge resources and technological capabilities in facilitating performance. The study identifies a gap in the literature concerning the role of knowledge management-supportive information technology in moderating the effects of intellectual capital on customer value and market performance.

    Intellectual capital determinants of customer value added in a transitional economy: An unconvincing role of knowledge supportive technology · 2026 · DOI

  • 1 Theoretical and methodological implications First, in response to calls for more holistic theoret- ical and practical frameworks to examine the perfor- mance implications of static knowledge resources and dynamic knowledge capabilities [108], [13-14], this study bridges important gaps in the literature by inte- grating insights from the previously isolated streams of IC, IT-based KM, and marketing research.

    Intellectual capital determinants of customer value added in a transitional economy: An unconvincing role of knowledge supportive technology · 2026 · DOI

  • Intensified competition in the industrial environment, - The dilemma between the demands for short-term cost efficiency and the need to ensure sustainability through the creation of added value, - The challenge of managing value chain activities to improve company performance

    An examination of mediating mechanisms in the relationship between intellectual capital, good corporate governance, and firm performance · 2026 · DOI

  • The study identifies the challenge of limited research on intellectual capital in the public sector. The study notes the challenge of geographical concentration of research on intellectual capital in the public sector. The study highlights the challenge of underutilization of alternative theoretical perspectives in intellectual capital research in the public sector.

    Antecedents of intellectual capital in the public sector environment: a literature review · 2026 · DOI

  • Future research should explore the application of alternative theoretical perspectives to intellectual capital in the public sector. Future research should investigate the use of mixed methods in intellectual capital research in the public sector. Future research should examine the role of intellectual capital in public sector organizations in different geographical contexts.

    Antecedents of intellectual capital in the public sector environment: a literature review · 2026 · DOI

  • There is a need to investigate the role of intellectual capital in achieving institutional excellence at King Abdulaziz University from the perspective of faculty members.

    Intellectual Capital and Its Role in Achieving Institutional Excellence at King Abdulaziz University from the Perspective of Faculty Members · 2026 · DOI

  • Third, the cross- sectional regression design cannot rule out endogeneity or reverse causality, for instance, more profitable firms may simply have greater resources available to invest in structural and relational capital; future studies could address this using lagged predictors, panel fixed-effects models, or an instrumental-variable/GMM approach. Finally, the sample is restricted to a single sector (manufacturing) and a single country (Indonesia); future research could examine other sectors or adopt a cross-country comparative design to assess the generalizability of these findings.

    Human capital, structural capital, and relational capital: effects on firm performance in indonesian manufacturing companies (2023–2024) · 2026 · DOI

  • The lack of studies on the impact of human capital management on financial performance in Latin America. The need for a framework to measure the impact of human capital management on financial performance. The challenge of integrating strategic accounting with human capital management.

    MICECH: Un Modelo de Integración entre Contabilidad Estratégica y Gestión del Capital Humano para la Creación de Valor Organizacional · 2026 · DOI

  • Future research should focus on validating the MICECH model empirically. Future research should explore the application of the MICECH model in different contexts, including Latin America. Future research should investigate the relationship between human capital management and financial performance in different industries.

    MICECH: Un Modelo de Integración entre Contabilidad Estratégica y Gestión del Capital Humano para la Creación de Valor Organizacional · 2026 · DOI

  • As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability reporting to address stakeholder expectations.

    Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms · 2026 · DOI

  • By addressing gaps in the literature, the study provides actionable insights for enhancing financial oversight, accountability and institutional outcomes through effective KM practices.

    The impact of human, structural and relational capital on financial performance: the mediating role of knowledge management in Libyan HEIs · 2026 · DOI

  • By analysing these underreported mechanisms, we contribute novel insights into how the values of TMT shape learning failures and defensive routines at the organizational level.

    Why Top Management don't practice what academics teach · 2026 · DOI

  • Despite the growing interest in the role of such capital in organizational performance, few studies have investigated the interaction between IC dimensions and their direct effects on knowledge transfer.

    Unlocking knowledge flows: The moderating role of institutional mechanisms in the impact of intellectual capital on knowledge transfer · 2026 · DOI

  • The essay argues that, although there is no consensus on the interpretation of the concepts examined and further analysis and modelling are needed, the relationships presented suggest that higher levels of intangible asset and capital investment would contribute to improving the productivity and competitiveness of the Hungarian economy.

    The Role of Intangible Capital Investment and Intangible Assets in Improving Competitiveness · 2023 · DOI

  • This study fills the gap of scant attention given to SMEs acquisition, management, and exploitation of IC resources which is under-researched particularly in African context.

    Towards a qualitative understanding of intellectual capital in Ethiopian small and medium enterprises · 2023 · DOI

  • Originality/value To the best of the knowledge, how CCI firms use networking sources to create competitive advantage and organizational performance, thereby promoting the development of the CCIs of Taiwan, has not been analysed in the tourism-related literature.

    Network activities as critical sources of creating capability and competitive advantage · 2019 · DOI

  • Additionally, there is no agreement as regards the taxonomy of NIC, owing to which the components of intellectual capital specified by particular authors are varied.

    CHALLENGES OF SOCIAL ACCOUNTING IN THE SPHERE OF THE MEASUREMENT OF NATIONAL INTELLECTUAL CAPITAL (NIC) · 2018 · DOI

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73 open questions have been extracted from the limitations and future-work passages of 919 Intellectual Capital and Performance Analysis papers in our 4.5M-paper local library. Each one below links back to the study that raised it, so you can read the original claim in context.

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