Antecedents and consequences of intellectual capital: a systematic review, integrated framework, and agenda for future research

Amr S. Abdallah (), Hala Amin (), Mohammed Abdelghany () and Ahmed A. Elamer ()
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Amr S. Abdallah: May University in Cairo, Department of Accounting, Faculty of Politics, Economics and Business Administration
Hala Amin: German University in Cairo, Department of Accounting and Finance, Faculty of Management Technology
Mohammed Abdelghany: Ahram Canadian University, Department of Accounting, School of Business Administration
Ahmed A. Elamer: Brunel University London, Brunel Business School

Management Review Quarterly, 2025, vol. 75, issue 4, No 7, 3067-3118

Abstract: Abstract This study systematically reviews the fragmented field of Intellectual Capital (IC) to clarify its antecedents and outcomes. Using a hybrid method that combines bibliometric analysis and a framework-based approach, it examines 170 peer-reviewed articles, focusing on key articles, authors, countries, journals, and themes in IC research. The study introduces a comprehensive framework, summarizing the core elements of IC and providing a foundation for future theoretical, empirical, and conceptual research. Six main clusters were identified through co-citation analysis: three related to IC antecedents, particularly board gender diversity, and three concerning IC consequences, notably firm performance. This research maps out existing gaps in the literature and suggests integrated pathways for advancing IC knowledge. It contributes significantly to IC studies by synthesizing a vast array of literature into an integrated framework, offering new insights that both challenge and complement existing narratives. This framework not only elucidates IC's foundational aspects but also sets a strategic direction for future investigations. The findings underscore the evolving nature of IC research and highlight crucial antecedents and consequences. The study bridges academic research with practical applications, emphasizing IC's role in boosting firm competitiveness and value creation. While recognizing its methodological limitations, the study calls for a diversified perspective in future IC research, aiming to deepen the understanding of IC.

Keywords: Intellectual capital determinants; Intellectual capital consequences; Intellectual capital efficiency; Intellectual capital disclosure; Bibliometric analysis; Systematic literature review (search for similar items in EconPapers)
JEL-codes: G34 M40 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s11301-024-00454-9

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