Guthrie, J., Petty, R. and Ricceri. F. (2007) Intellectual Capital Reporting: Lessons From Hongkong and Austria. The Institute of Chartered Accountants of Scotland.

has been cited by the following article:

• 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.