Digital Innovation and Disruptive Technologies in the "Intellectual Capital (IC) and Knowledge Management Systems (KMS) Disclosure": a Bibliometric Analysis

This study investigates the literary corpus on the impact of disruptive technologies on intangible factors; in particular, it analyzes trends in management accounting systems that involve aspects of the intellectual capital employed in innovation-oriented performance. The study discusses whether Integrated Reporting (IR) and Integrated Thinking (IT) contribute to disseminating IC, verifying how knowledge management systems can guide business processes towards innovation and the use of disruptive technologies. A bibliometric analysis of a database containing 115 articles in English language publications was conducted between 2006 and 2020, which offers a map of the knowledge produced and circulated by past studies. It gives insights into publication activities, prominent themes, citation trends, and state of collaborations among the contributors of past studies and aggregate contributions to the area of disruptive technologies studies. The study offers a retrospective analysis of the content published in disruptive technologies. The results indicate that field research has focused mainly on intellectual capital, integrated reporting, integrated thinking. The study outlines the importance of implementing IC diffusion models through KMS in organizations oriented to digital innovation.