Accounting and Intellectual Capital: a literature review to understand their relationship

• Main Authors: Caroline Rodrigues Vaz, Paula Regina Zarelli, Mauricio Uriona Maldonado
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2016-02-01
• Series: Revista Contemporânea de Contabilidade
• Subjects: contabilidade; capital intelectual; revisão de literatura; bibliometria
• Online Access: https://periodicos.ufsc.br/index.php/contabilidade/article/view/32881

This study aimed to map the characteristics of scientific research undertaken in order to verify the relationship of accounting and intellectual capital. This research is classified as literature, qualitative, descriptive and exploratory. It was used ProKnow-C method, Web of Science database in 2014, finding 1,220 articles; after filtering included 85 articles. In In the bibliometric analysis the relevant journal was International Journal of Human Resource Management. The author who stood out was Lopez Ruiz. The article with academic relevance was The role of human-capital in economic development evidence from aggregat cross-country data, with 2990 citations. It concludes that there is a relationship of accounting with intellectual capital, as it came about within accounting from the need to assess the intangible assets like human knowledge, skills, experiences and understandings of the processes carried out within the company.