Intellectual capital in SMEs: a review and research agenda

Given the increasing relevance of IC for SMEs and the need for more research in the field, this study adopts a structured literature review to analyse extant research related to IC in SMEs. Results of this study contribute in advancing a proposed future research agenda. Three main areas have been outlined: non-traditional areas of investigation could be analysed, more attention could be devoted to this topic from journals in the small business area and, finally, the analysis of the specific effect that IC could have on SMEs performance could be deepened.