Intangible Capital is an open access, peer-reviewed journal that publishes theoretical, empirical, and methodological research advancing the understanding of how intangible resources —such as knowledge, innovation, intellectual capital, and strategic capabilities— create value and transform organizations and society.
The journal promotes interdisciplinary dialogue across management, economics, innovation, and public administration, with particular interest in studies on the governance and valuation of intangibles, knowledge creation and diffusion, and the alignment between digital transformation and innovation-driven growth.
Announcements
News: Update of Author Guidelines and Submission Template |
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The Intangible Capital (IC) has updated its author guidelines and manuscript template. All new submissions must now use the new template and follow the APA 7th edition citation and referencing style, replacing the previous APA 5th edition standard. The template includes guidance and examples to help authors correctly format their citations and references. The journal also introduces new mandatory transparency statements at the end of each article, including Authors’ Contributions, Data Availability, and Use of Artificial Intelligence. Authors are encouraged to review the updated template and full guidelines before submitting their manuscripts. |
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| Posted: 2026-03-11 | More... |
| More Announcements... |
Vol 22, No 1 (2026): In process
Table of Contents
ARTICLES
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María Belén Arias Valle
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1-20
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Milos Petkovic, Maribel Labrado-Antolín
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21-36
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Ada Gallegos, Luisa Adriana Rodríguez Zavala, Alejandro Valencia-Arias, Jackeline Valencia
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37-55
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Andrés Dávila Bernal, Vicente Guerola-Navarro, Albert Martinez-Aparisi, Hermenegildo Gil-Gomez
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56-77
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José Luis Bustelo Gracia, Albert-P. Miró-Pérez
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78-100
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Carme Monserrat
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101-122
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Suhada Suhada, Muafi Muafi, Majang Palupi
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123-151
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Jullie Jeanette Sondakh, Jenny Morasa
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152-172
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Unang Toto Handiman, Mafizatun Nurhayati, Budi Santosa
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173-191
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Rewan Kumar Dahal, Binod Ghimire, Prof. Mahananda Chalise, Dipendra Karki, Surendra Prasad Joshi
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192-209
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Syamsul Hadi, Ari Setiawan, Widodo Widodo, Ismi Rohmiana, Retno Titi Sari, Nur Rahayuningsih
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210-230
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Rino Rino, Azman Ismail, Ummu Ajirah Abdul Rauf, Nurshahira Ibrahim, Osman Md Rasip
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231-254
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This work is licensed under a Creative Commons Attribution 4.0 International License
Intangible Capital, 2004-2026
Online ISSN: 1697-9818; Print ISSN: 2014-3214; DL: B-33375-2004
Publisher: OmniaScience