The Role of Digital Transformation in Improving Intellectual Capital: The Context of Integrated Reporting

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dc.contributor.authorDania M. Kurdy
dc.contributor.authorFarzana Asad Mir
dc.date.accessioned2025-05-27T12:25:51Z
dc.date.available2025-05-27T12:25:51Z
dc.date.issued2025
dc.description.abstractBusiness operations and individual behavior have been transformed by digitalization. Businesses are expected to sustainably create value over time, while also adapting their business models to rapidly changing business environments. In order to demonstrate how knowledge management (KM) systems can direct corporate practices toward digital transformation and the adoption of digital technologies, this study explores whether integrated reporting (IR) supports the dissemination of Intellectual Capital (IC). A systematic review of the literature identified 42 peer-reviewed articles in English-language publications between 2013 and 2023. The results show that researchers have mainly concentrated on value creation, IR and IC; along with how these elements interact, and how digital transformation can potentially act as a tool to improve these existing relationships. The study highlights the importance of digital transformation in implementing IC dissemination models through KM systems, ultimately leading to improved access and utilization of intellectual capital.
dc.identifier.citationKurdy, D.M., Mir, F.A. (2025). The Role of Digital Transformation in Improving Intellectual Capital: The Context of Integrated Reporting. In: Al Marri, K., Mir, F.A., Awad, A., Abubakar, A. (eds) BUiD Doctoral Research Conference 2024. BDRC 2024. Lecture Notes in Civil Engineering, vol 587. Springer, Cham. https://doi.org/10.1007/978-3-031-84371-6_36
dc.identifier.isbnHB: 9783031843709 eBook: 9783031843716
dc.identifier.urihttps://bspace.buid.ac.ae/handle/1234/3134
dc.language.isoen
dc.publisherSpringer Cham
dc.relation.ispartofseriesLecture Notes in Civil Engineering; 587
dc.titleThe Role of Digital Transformation in Improving Intellectual Capital: The Context of Integrated Reporting
dc.typeBook chapter
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