Intellectual Capital Revisited: A Citation Analysis of Ten Years of Research in the Area (1997‐2007)

The aim of this paper is to monitor the scientific development of the intellectual capital (IC) field by analyzing the citation patterns of the IC articles published in ISI journals in the period 1997‐2007. Our research examines the extent to which citation is allocated according to a normative process of universalism or a social process defined by particularistic variables. The results of a regression analysis summarizing both approaches shows that some universalistic predictors of quality such as the impact factor of the journal and the accuracy of the articles are positively related to the number of citations. Thus, the field is slowly moving toward a more universalistic‐oriented discipline, and the practice of citing considering functionally irrelevant characteristics has a limited influence. It seems clear that IC is, more than a fashionable topic, a loose collection of ideas that is still developing its scientific paradigm.