The debate on IC, Smart Technologies and Digitalization

Intellectual Capital (IC) literature has developed over 20 years, attracting many scholars and generating several contaminations across business economics, accounting, and management studies. Recently, many literature reviews have been provided, with the aim of systematizing the main areas of IC literature, contributing to grasp the state of the art, and in identifying emerging research trends of specific IC clusters. Also relevant are the conceptual papers that aim to develop new frameworks to manage IC, both in private and in public domains, following multiple dimensions of value (economic, social, environmental) and multiple levels of analysis (firms, ecosystems, networks). These contributions reveal that the IC debate needs to refocus on new directions, attempting to explore new critical ways to interpret future issues in accounting and management fields derived by new technologies and new accounting information systems.