Purpose: This paper helps to address the need for investigations on intellectual liabilities (ILs). In light of these considerations, the purpose of this paper is to present an analysis of the extant literature on ILs in order to offer a solid base for improving the intellectual capital (IC) research agenda. Design/methodology/approach: This study proposes a descriptive review. Refereed published studies and seminal works were analysed and then systematised. Findings: This study shows that ILs tend to be overlooked in the IC discourse and identifies two main conceptions of ILs and the related measurement methods and tools. Furthermore, this study underlines the need to focus not only on what ILs are, but also on what ILs do. Finally, it supports the idea of adopting a holistic approach that considers both the positive (related to resources) and the negative (referred to liabilities) sides of IC. Research limitations/implications: The inability to cover all the literature that directly or indirectly deals with ILs is the main limitation of this paper. Time restrictions, language constraints and imperfect information narrow the coverage. Nevertheless, the adopted research methodology has allowed the authors to collect the main contributions in this field, in order to offer a concise, but complete picture of the studies on ILs. Practical implications: This paper can be of help to those interested in analysing ILs, as it aims to systematise and offer a concise overview of the current literature in this field, which should be of use to both researchers and practitioners. Moreover, it offers some reflections on the topic and identifies possible research paths useful to developing future studies of theoretical and practical relevance. Originality/value: This review differs from the previous ones dedicated to the IC discourse in two main ways: first, it does not focus on the whole of IC or on parts of it but on a specific topic, such as ILs, usually left out of the analyses and never adequately considered in previous literature reviews; second, it includes the publications on IC from 1999 to date and some unpublished works, in order to have both seminal and more consolidated studies. © Emerald Group Publishing Limited.
A look on the other side: Investigating intellectual liabilities
De Santis, Federica;
2013-01-01
Abstract
Purpose: This paper helps to address the need for investigations on intellectual liabilities (ILs). In light of these considerations, the purpose of this paper is to present an analysis of the extant literature on ILs in order to offer a solid base for improving the intellectual capital (IC) research agenda. Design/methodology/approach: This study proposes a descriptive review. Refereed published studies and seminal works were analysed and then systematised. Findings: This study shows that ILs tend to be overlooked in the IC discourse and identifies two main conceptions of ILs and the related measurement methods and tools. Furthermore, this study underlines the need to focus not only on what ILs are, but also on what ILs do. Finally, it supports the idea of adopting a holistic approach that considers both the positive (related to resources) and the negative (referred to liabilities) sides of IC. Research limitations/implications: The inability to cover all the literature that directly or indirectly deals with ILs is the main limitation of this paper. Time restrictions, language constraints and imperfect information narrow the coverage. Nevertheless, the adopted research methodology has allowed the authors to collect the main contributions in this field, in order to offer a concise, but complete picture of the studies on ILs. Practical implications: This paper can be of help to those interested in analysing ILs, as it aims to systematise and offer a concise overview of the current literature in this field, which should be of use to both researchers and practitioners. Moreover, it offers some reflections on the topic and identifies possible research paths useful to developing future studies of theoretical and practical relevance. Originality/value: This review differs from the previous ones dedicated to the IC discourse in two main ways: first, it does not focus on the whole of IC or on parts of it but on a specific topic, such as ILs, usually left out of the analyses and never adequately considered in previous literature reviews; second, it includes the publications on IC from 1999 to date and some unpublished works, in order to have both seminal and more consolidated studies. © Emerald Group Publishing Limited.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
