Article citationsMore>>

Bisogno, M., Dumay, J., Manes Rossi, F., & Tartaglia Polcini, P. (2018). Identifying Future Directions for IC Research in Education: A Literature Review. Journal of Intellectual Capital, 19, 10-33.
https://doi.org/10.1108/jic-10-2017-0133

has been cited by the following article:

• TITLE: Accounting for Intellectual Capital and Intangible Assets in the Public Sector: A Systematic Literature Review

  AUTHORS: Andreas Koutoupis, Antonia Markogiannopoulou, Thekla Paraponti

  KEYWORDS: Intellectual Capital, Public Sector, Recognition, Measurement, Reporting, Disclosure

  JOURNAL NAME: Theoretical Economics Letters, Vol.15 No.6, November 27, 2025

  ABSTRACT: This paper presents the findings of a systematic literature review aimed at identifying current trends and future research opportunities related to accounting for intangible assets in the public sector. We retrieved 52 studies that consider different aspects of accounting for intangible assets (i.e., recognition, measurement, reporting, and disclosure) published in journals between 1972 and 2024 from two databases: Scopus and Web of Science. Our study contributes to the theoretical economic perspective of accounting. The findings reveal a significant research gap in accounting for intangible assets. Despite the latter’s increasingly influential role in modern economies and the significant investments by governments in intangibles, the results show that research remains scant.