Digital Capabilities in Intellectual Capital for Financial Sustainability: Literature Review

Abstract

Intellectual capital (IC) is gaining significant attention in research and practice. Digital capability refers to an organization's ability to adapt and use digital technology to improve performance, innovation, and competitiveness. Intellectual capital encourages companies to recognize and utilize their knowledge assets to improve performance, encourage innovation, and achieve financial sustainability. A significant theoretical framework for exploring knowledge management in an organizational context is a resource-focused view (RBV), which makes knowledge the basis for developing and maintaining a company's competitive advantage as well as long-term performance. The components of intellectual capital (IC) – human, structural, and relational – become essential to regulate these elements in the context of the dynamic and unpredictable business environment in which they operate. This study aims to find and research ways to measure IC in the context of business risk uncertainty. SLRs systematically identify, evaluate, and integrate all relevant research, allowing for in-depth investigation of existing research questions. This study uses a search strategy using the Pubilsh or Perish application and the PRISMA checklist methodology to narrow down to 30 research data to be analyzed. These SLRs also have some limitations and have some notes for future research.