The role of intellectual capital in universities: a review of the literature and a research agenda

In recent years, the concept of Intellectual Capital (IC) has acquired a crucial role in the university context. This because universities are characterized by a high intensity of adoption of intangible resources. Numerous studies have focused on IC performance reporting models, especially in the organizational context. Fewer studies, however, have considered the measurement of IC of universities. This paper aims to analyze the existing literature and identify the main metrics adopted for measuring IC in universities. To achieve this aim, we perform a systematic literature review of a sample of 71 articles and define a taxonomy of indicators of IC. The findings of this study highlight and categorize the main IC metrics and identify future research directions.