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The importance of knowledge-based assets and the capability to leverage them has been the subject of scholarly interest in entrepreneurial orientation literature. The authors attempt to understand the dominant themes in the prior literature and propose directions for future research.

The authors performed a systematic review of 79 studies to answer the research questions: (1) What are the predominant themes in the literature on the role of intellectual capital and entrepreneurial orientation? (2) What are the potential fields of future research?

The findings suggest that current research engages the topics of intellectual capital, the capability to leverage knowledge assets and entrepreneurial orientation. The thematic analysis reveals the role of knowledge management, organizational learning, intellectual capital and absorptive capacity in entrepreneurial firms. The authors propose a theoretical model to explain how intellectual capital and its management influence firm-level entrepreneurial behavior.

Understanding the association between intellectual capital and the capability to leverage knowledge assets is crucial in a dynamic business environment. Effective deployment of knowledge is vital while searching for new entrepreneurial opportunities.

This article aims to provide a bibliometric and systematic literature analysis of studies published in the Journal of Intellectual Capital (JIC) from 2014 to 2018 in order to highlight emerging themes and future trends.

The analysis focused on 187 papers published on JIC over a period of five years. A scientometric approach to data mining enabled the detection of patterns in the dataset. Precisely, the investigation was conducted by integrating a bibliometric analysis on VOSviewer with a systematic literature review.

Four main streams of research on JIC emerged in the years of the analysis: reporting and disclosure of intellectual capital; intellectual capital research in universities, education and public sector; knowledge management; intellectual capital, financial performance, and market value.

The study offers valid insights to the topics covered by the Journal of Intellectual Capital by identifying the main research gaps and trends, along with future research avenues.

Prior scholars mostly focused on systematic literature reviews, whilst the use of bibliometric methods generally seems to be a missing tile in the research domain. Also, none of the extant studies has focused on the Journal of Intellectual Capital with reference to the 2014–2018 period. The use of both bibliometric and systematic approaches to literature review delivered extremely fine-tuned results in terms of factors such as citations, contents and evolution of clusters over time.

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far‐reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and practitioners endeavour to account for the hidden value that the intellectual capital concept denotes, and its pivotal role in the value creation process. To date, many of the most instructive advances have emanated from Scandinavia, reflecting these societies' sustained interest in necessity of accounting for the worth of employees, arguably the principal progenitor of intellectual capital accounting. Reports from a number of Australian, Canadian and European enquiries have added to the momentum of the intellectual capital accounting project, whilst affirming its links with contemporary debates about the information society, intangibles, knowledge management and business reporting. This paper reports and discusses some of the findings of a recently completed field study of intellectual capital accounting developments in the UK, funded by one of the professional accountancy bodies. Drawing on a series of semi‐structured interviews, it documents how senior managers in six knowledge‐based organisations view intellectual capital and related developments, their evolving attempts to respond to the challenges these present, and their progress in measuring and reporting their performance in these areas.

The purpose of this paper is to provide assistance to public organizations in the process of developing their ability to identify, measure and manage their intangible assets.

A review of the most important intellectual capital management initiatives at Spanish public organizations is realized.

The paper shows the importance of intellectual capital approaches as instruments to face the new challenges in public sector. The experience gained from the case studies provides a practical help to public organizations to develop means to identify, measure and manage their intangible assets.

The study provides a basis to understand how Spanish public organizations are measuring and managing their intellectual capital. In this sense, the first step would be the definition and diffusion of the organization's strategic objectives. Then, critical intangibles related to these objectives should be identified. Afterwards, a set of indicators is defined and developed for each intangible.

Public managers work with intangible concepts, although there is not always a methodology available that systematizes their identification, measurement and presentation. To deal with this problem, it is considered fundamental to know which initiatives have been carried out in Spain in relation to models of intellectual capital management for public organizations.

Nowadays, the aspects of the intellectual capital (IC) management have become important, valuing it as an integral part of the organisation. Researchers emphasise the strategic importance of IC management, particularly in the context of satisfying the stakeholders' interests and value creation. However, the existing studies reflect individual elements of IC management, not analysing them as a system which is a part of the organisational management system, and hence it is impossible to draw valid conclusions on the impact of IC on the organisation's performance. The aim of the paper is to describe an approach to the elaboration of the IC management strategy and its integration into the organisation's management system.

The developed approach is based on a holistic and systemic view of the organisation, where IC management is integrated into the organisation's management . This approach is based on the structure of IC developed by Lentjušenkova and Lapina (2016). In this structure, business processes are the IC component that unites the other three ones – human capital, technologies and intangible assets. The study has used induction and deduction, as well as analytical and synthetic qualitative research methods, including logical constructive and conceptual (concept) analysis.

Elaborating the organisational strategy by taking into account the stakeholder interests, the organisation is able to ensure sustainable development. Using the integrated management approach, IC management is integrated into the organisation's activities and joint operational strategy. In this case, IC management becomes an integral part of the organisation's activities functioning in conjunction with the other organisation's systems, and it is integrated into all ongoing business processes.

The approach the authors have proposed to IC management could be adapted by small and medium-sized companies. Using it, companies do not need to create special functional units or division, because IC becomes an integral part of organisation's processes.

In previous studies, business processes were considered as one of the components of IC. In the study’s approach, business processes imply integration of IC into the overall organisation management system. As a framework for the proposed approach, the authors have used the Deming cycle “Plan-Do-Check-Act” that envisages dividing the development and implementation of the IC management and development strategy into four phases, with a clear allocation of tasks and a defined outcome for each individual phase. To use this approach, it is enough for organisations to conduct an analysis of processes and, depending on the strategic goals of the organisation, make additions related to managing IC.

In the age of a knowledge-based economy and following extensive socio-economic changes, the success of organizations is not limited to gaining financial and material resources. Instead, it depends on the acquisition of intangible assets that can be used to achieve a sustainable competitive advantage. In the new strategic environment, organizations will thrive when they see themselves as a learning organization whose goal is to improve intellectual capital continually; an organization that cannot increase its intellectual capital cannot survive. The term intellectual capital is used in the overlap of all assets, intangible resources and non-physical resources of an organization, including processes, innovation capacity and implicit and explicit knowledge of its members and partner network. However, despite the growing importance of intellectual capital and cloud computing as vital resources for organizations' competitive advantage, there is a limited understanding of them. Simultaneously, the management of intellectual capital enables organizational managers to create, nurture, control and preserves a strong competitive advantage source, the advantage that competitors will not easily capture. So, the main objective of the present investigation is to check out the factors affecting the adoption of intellectual capital management systems based on cloud computing in hospitals.

In the last two decades, we have moved toward economics, where investment in Information Technology (IT), human resources, development, research and advertising is essential to maintain competitive advantage and certify the sustainability of organizations. Therefore, it can be stated that the economic value is the creation and management of intangible assets, which are referred to as intellectual capital. On the other hand, cloud computing is presented as a new paradigm for hosting and providing services through the Internet. Cloud computing can lead to too many benefits to organizations, including cost reduction, flexibility and improved performance. The present article examines how optimal intellectual capital management can be achieved using cloud computing. So, seven hypotheses were developed through the dimensions of technology, environment, organization and innovation. In this study, the path analysis was performed using Analytic Hierarchy Process (AHP) and Partial Least Squares (PLS). By reviewing the literature related to the model of technology, organization, environment and innovation dissemination theory, four main criteria, and 15 sub-criteria were identified based on the opinions of specialists, professors and IT experts based on AHP and PLS methods.

The results of this investigation confirmed all the hypotheses. The results illustrated that environmental and technological factors should be regarded more when adopting intellectual capital management systems based on cloud computing. The results also indicated that intellectual capital highly influences improving performance. Furthermore, cloud apps, like other disruptive technology, deliver superior benefits while still presenting a slew of realistic challenges that must be tackled. In order to draw a growing customer base to this business model, software vendors should resolve these concerns. The literature revealed that the computing industry is making tremendous strides around the world. Nevertheless, in order to achieve a faster and softer adoption, newer and more advanced techniques are still required.

The research outcomes can significantly impact a wide range of organizations, such as health-related organizations. However, there are some limitations; for example, the sample is limited to one country. Therefore, future studies can measure the data of this study in different samples in different countries. Future researchers can also boost the model's predictive capability to adopt cloud computing in other organizations by adding environmental, organizational, innovation and other technical factors.

Managers will use these emerging innovations to minimize costs and maximize profits in the intellectual capital management competition. An effective cloud computing based on an electronic human resource management system can significantly increase system performance in industries. The investigators expect that the results will direct clinicians and scholars into a more advanced and developed age of cloud-based apps.

Investigations on the impact of cloud computing on intellectual capital management are rare. Accordingly, this investigation provided a new experience in terms of intellectual capital in the field of cloud computing. This study filled the scientific research gap to understand the factors affecting intellectual capital management systems based on cloud computing. This study provides a better insight into the power of organizational and environmental structure to adopt this technology in hospitals.

This study aims to analyze the literature on knowledge management on intellectual capital, social capital and its contribution to Iranian companies’ innovation.

To investigate knowledge management’s relationship on intellectual capital, social capital and innovation, using structural equation modeling based on data collected from 205 chief executive officers, production managers and marketing managers of Iranian companies. The research instrument is a standard questionnaire consisting of 109 questions in which 5 of them are demographic questions, 26 questions were asked to reveal the knowledge management process, 40 questions for intellectual capital, 21 for social capital and 17 for innovation.

The results show that knowledge management has a positive and significant relationship between intellectual capital and social capital. Knowledge management did not have a significant effect on innovation. However, intellectual capital and social capital have a significant effect on innovation. On the other hand, knowledge management mediated by intellectual capital and social capital has a positive and significant indirect effect on innovation.

The paper includes the implications for developing knowledge management and intellectual, social capital leading to innovation in manufacturing companies. Knowledge management can improve the innovation performance of a company if it is shared and applied effectively. This study addresses an important subject and the findings may be used by professionals and managers or another person interested in advancing knowledge management that leads to innovation.