Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020

This article presents the results of a systematic literature review on intangibles and intellectual capital (IC) focusing articles published in top 20 accounting journals between 2000 2020. We find that North American scholarship during this period has predominantly focused identifiable how these appear balance sheet. Much less attention been given to management issues IC, even though are more common European Australian literature. By evaluating recent developments trends, contribution aims at identifying promising avenues for future research endeavours.