Accounting for intangible assets: a systematic review

Egi Arvian Firmansyah, Umar Habibu Umar and Sulaiman Musa

International Journal of Learning and Intellectual Capital, 2024, vol. 21, issue 4, 448-464

Abstract: This study conducts a systematic literature review (SLR) of the intangible asset literature, analysing 61 papers from the Scopus database from 1990 to 2023. The findings reveal a relatively low trend in publications on intangible assets, with some years having no publications and a peak of five in others. Most of these studies were published in peer-reviewed journals, employed qualitative methods, and were conducted in developed countries. This study identifies five main themes in intangible asset research, with recognition and measurement being the most frequently examined topic. This study is unique in its synthesis of existing literature on intangible asset accounting, and to the authors' knowledge, no previous research has undertaken a similar comprehensive review.

Keywords: accounting; intangible asset; reporting; review; systematic literature review; SLR; systematic review; IAS 38. (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:21:y:2024:i:4:p:448-464

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