TITLE:
Literature Review on the Relationship between Intellectual Capital and Enterprise Performance
AUTHORS:
Xianju Si
KEYWORDS:
Intellectual Capital, Performance, Overview
JOURNAL NAME:
Modern Economy,
Vol.10 No.2,
January
31,
2019
ABSTRACT: With the advent of the era of knowledge economy,
intellectual capital has become one of the important factors to improve the competitiveness
and value of enterprises. In recent years, the research on intellectual capital
and enterprise performance has become a new hotspot in the field of management
accounting. However, because the theoretical basis of intellectual capital is not
mature enough, scholars argue about it, and it is difficult to reach a
consistent conclusion. On the basis of a brief review of the basic theories of
the concept, elements and measurement of intellectual capital, this paper
focuses on reviewing the relevant literature on the relationship between
intellectual capital and enterprise performance, aiming at pointing out the
existing achievements and the remaining shortcomings, and pointing out the
direction for further research.