The relationship between intellectual capital and big data: a review

Federica De Santis and Claudia Presti

Meditari Accountancy Research, 2018, vol. 26, issue 3, 361-380

Abstract: Purpose - This paper aims to give an integrated framework for analysing the main opportunities and threats related to the exploitation of Big Data (BD) technologies within intellectual capital (IC) management. Design/methodology/approach - By means of a structured literature review (SLR) of the extant literature on BD and IC, the study identified distinctive opportunities and challenges of BD technologies and related them to the traditional dimensions of IC. Findings - The advent of BD has not radically changed the risks and opportunities of IC management already highlighted in previous literature. However, it has significantly amplified their magnitude and the speed with which they manifest themselves. Thus, a revision of the traditional managerial solutions needed to face them is required. Research limitations/implications - The developed framework can contribute to academic discourse on BD and IC as a starting point to understanding how BD can be turned into intangible assets from a value creation perspective. Practical implications - The framework can also represent a useful decision-making tool for practitioners in identifying and evaluating the main opportunities and threats of an investment in BD technologies for IC management. Originality/value - The paper responds to the call for more research on the integration of BD discourse in the fourth stage of IC research. It intends to improve this understanding of how BD technologies can be exploited to create value from an IC perspective, focussing not only on the potential of BD for creating value but also on the challenges that it poses to organizations.

Keywords: Big data; Fourth stage ICR; Intellectual capital management (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-10-2017-0222

DOI: 10.1108/MEDAR-10-2017-0222

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