Scientometric and Conceptual Assessment of Value Creation: Approaches, Challenges, and Integrative Proposals
DOI:
https://doi.org/10.5281/zenodo.17957332Keywords:
Organizational value creation, scientometric analysis, Tree of Science, intellectual capital, sustainability, customer experience, intangible, intangible assets, hybrid modelsAbstract
This article explores the conceptual evolution, dominant theoretical frameworks, and the most widely used tools for measuring value creation (VC) between 2000 and 2024, aiming to identify patterns, emerging approaches, and gaps within the specialized literature. Drawing on a systematic review of 553 publications indexed in Scopus and Web of Science, the study adopted a mixed-methods methodological approach that integrates scientometric analysis with the Tree of Science (ToS) algorithm, thereby enabling the mapping of both consolidated intellectual structures and emerging research trends.
The findings reveal a gradual shift away from classical financial approaches toward more holistic perspectives that place sustainability, intellectual capital, and customer experience at the core of value generation. In addition, the analysis identifies three dominant thematic streams: corporate finance, service management, and intangible assets.
In conclusion, value creation within organizations emerges as a complex and multidimensional phenomenon that demands flexible analytical frameworks capable of integrating symbolic, relational, and contextual variables. In this regard, the study recommends further exploration of hybrid models such as VAIC and DEA across non-traditional sectors, highlighting the strategic role that dynamic capabilities and human capital play in fostering sustainable value generation.
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