How to assess the intellectual capital of firms in uncertain times: a systematic literature review and a proposed model for practical adoption

What is it about?

This study highlights the importance of intellectual capital (IC) for businesses in uncertain times and explores the challenges of measuring and tracking IC in ever-changing business conditions. The findings reveal the need for a consensus on the best approach to measuring IC in uncertain times and emphasize the importance of human capital in enhancing company competitiveness and profitability. Future research should focus on measuring IC's impact on specific industries, social development goals, and digital transformation performance.

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