2025 年 14 巻 1 号 p. 69-82
The cultivation of unicorn companies serves as a means of fostering future corporate giants, a goal that the Japanese government has also set as a policy objective. A unicorn company is defined as a startup that has successfully scaled and achieved a valuation exceeding $1 billion. A critical factor influencing the success of scaling is organizational scaling, the process through which a business expands its operations. Scaling can be realized through intellectual capital, the interactions among its components, and dynamic capabilities that mediate the relationship between intellectual capital and scaling actions. Therefore, this study aims to integrate existing research to clarify how intellectual capital, its interactions, and dynamic capabilities influence scaling while also proposing future research directions.