Intellectual capital research in Islamic financial institutions: a bibliometric review

Purpose This paper aims to conduct a bibliometric analysis of the literature on intellectual capital in Islamic financial institutions. Design/methodology/approach The approach in this research is intellectual capital in Islamic financial institutions research as a reference in “Article Title, Abstract, and Keyword” based on Scopus database from 2010 to 2024. VOSviewer and Excel software were used to analyze the collected data and apply bibliometric analysis. Findings Most prior studies have focused on intellectual capital within Islamic banks. The standard method for measuring intellectual capital is accounting-based, with only a few studies adopting disclosure and survey methods. The empirical findings on intellectual capital research in Islamic financial institutions from existing studies include intellectual capital and financial performance, corporate governance and intellectual capital, intellectual capital in Islamic and conventional banks and the unique intellectual capital of Islamic financial institutions. The distinctiveness of intellectual capital in Islamic financial institutions stems from its spiritual, moral, sharia compliance, trust and ta’awun aspects. Practical implications Effective intellectual capital management in Islamic financial institutions can boost innovation, enhance efficiency, foster strong customer relationships, respond quickly to market changes and meet the demands of Islamic values and principles. Originality/value To the best of the authors’ knowledge, this paper is the first to conduct a bibliometric analysis of existing literature on intellectual capital in Islamic financial institutions. The definitive findings and identified research areas can guide scholars and researchers in conducting future studies, aiming to develop alternative tools for implementing intellectual capital in alignment with Islamic values.