The analysis of intellectual capital evolution: a perspective on research

Purpose – The purpose of this paper is to develop a conventional analysis of the content of researches published in high quality academic journals, specifically in the accounting area, with particular emphasis on intellectual and human capital, in order to provide guidance for authors on research paper characteristics that influence the journal's acceptance decisions. Design/methodology/approach – The paper provides a quantitative analysis of the additional characteristics (the main characteristic considered by default is the quality of the journal's contents) that could increase the chances for publishing a research paper in a high quality journal. Findings – The findings indicate several additional characteristics which may influence the journal's acceptance decision during the publication process. These characteristics relate to the journal's origin, type of research, presentation of literature within the research paper and the type of research approaches, characteristics that should be considered by any researcher from the beginning of the process of writing the research paper. Originality/value – The present paper contributes to the existing literature by analyzing the research characteristics deemed important for the publication of a research paper related to intellectual capital in a high quality journal. The study identifies a pattern for the researches published in this field, in order to provide benchmark for further researches, thus being the first study conducted in this area of interest.