The Role of Digital Transformation in Improving Intellectual Capital: The Context of Integrated Reporting
Business operations and individual behavior have been transformed by digitalization. Businesses are expected to sustainably create value over time, while also adapting their business models to rapidly changing business environments. In order to demonstrate how knowledge management (KM) systems can d...
محفوظ في:
| المؤلف الرئيسي: | |
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| مؤلفون آخرون: | |
| منشور في: |
2025
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| الوصول للمادة أونلاين: | https://bspace.buid.ac.ae/handle/1234/3134 |
| الوسوم: |
إضافة وسم
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| الملخص: | Business operations and individual behavior have been transformed by digitalization. Businesses are expected to sustainably create value over time, while also adapting their business models to rapidly changing business environments. In order to demonstrate how knowledge management (KM) systems can direct corporate practices toward digital transformation and the adoption of digital technologies, this study explores whether integrated reporting (IR) supports the dissemination of Intellectual Capital (IC). A systematic review of the literature identified 42 peer-reviewed articles in English-language publications between 2013 and 2023. The results show that researchers have mainly concentrated on value creation, IR and IC; along with how these elements interact, and how digital transformation can potentially act as a tool to improve these existing relationships. The study highlights the importance of digital transformation in implementing IC dissemination models through KM systems, ultimately leading to improved access and utilization of intellectual capital. |
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