Intellectual capital and innovation. A guideline for future research

Abstract

Several studies have shown that a broad range of intangible assets are amongst the key drivers of firms’ innovation, however this relation is still overlooked by most of the literature. Therefore, the article suggests a shift in the research agenda on Intellectual Capital (IC), from being essentially centred on the issues of measurement and reporting, to include the investigation of how IC contributes to corporate value creation processes. Accordingly, as a possible guidance for future investigations, the paper addresses two aspects of this new agenda, that is the attempt to re-connect IC studies with current debates on regional innovation policies and company value creation processes through new IC-driven innovation.