Intellectual Capital Audits and Job Performance: A Systematic Literature Review

Abstract

This systematic literature review examines how intellectual capital (IC) audits are conceptualized and how audit-related mechanisms are linked to employee job performance. The review followed PRISMA 2020 reporting principles and combined structured qualitative synthesis with VOSviewer keyword co-occurrence mapping. The eligibility window covered English-language peer-reviewed journal articles published from 2000 through 2025 and indexed in Scopus or the Web of Science. The supplied selection record identified 300 database records and 10 register records. After removal of 50 duplicates and 10 records marked ineligible before screening, 250 records were screened; 155 reports were sought, 150 were assessed for eligibility, and 120 studies were included. With a minimum keyword-occurrence threshold of five, the supplied VOSviewer map yielded four color clusters centered on audit quality, corporate governance, intellectual capital/disclosure/performance, and internal control. The qualitative synthesis indicates that IC audit research commonly addresses measurement, transparency, disclosure, governance, and knowledge-resource alignment, whereas direct evidence linking formal IC audit processes to individual job performance remains comparatively limited and methodologically heterogeneous. The literature is dominated by cross-sectional and survey-based designs, with inconsistent operational definitions and limited study-level quality appraisal. A review-derived framework is proposed in which human, structural, and relational capital audits influence job performance through capability development, knowledge sharing, accountability, and role clarity, subject to contextual conditions such as corporate governance, audit quality, and knowledge intensity.