Intellectual capital research: European versus North American approaches

This chapter analyses the differences between the European and North American research on intellectual capital and intangibles. Our literature review shows that researchers in different parts of the world perceive intellectual capital and intangibles differently, prefer different methodological and conceptual approaches to research, and even use inconsistent vocabulary. By looking at the post-2000 research on intellectual capital and intangibes published in the leading international accounting and management journals, we find that the European research has studied mainly management-related issues with versatile research methods, whereas the American research is more grounded on empirical quantitative methods and accounting perspective. This chapter has implications for future research, by demonstrating the strengths and weaknesses of the European and North American research tradition, and outlining a way to progress the international intellectual capital and intangibles research community.