Purpose The purpose of this paper is to analyze a case study of an ethical strategic alliance operating in a depressed territory belonging to the South of Italy, with the aim to investigate whether an alliance guided by ethic principles could be effective in recovering a territory while...

Purpose – The purpose of this paper is to examine whether information on intellectual capital (IC) is value relevant for investors and the role played by the single components of IC (human capital, organizational capital, relational capital) in creating firm value. Design/methodology/approach...

Purpose – The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC...

Purpose The scope of the study is to analyze an Italian family firm operating in the transformation and marketing of durum wheat to investigate the degree of accountability of the integrated reporting (IR) disclosed by the organization. Design/methodology/approach The paper uses a case study...

Purpose: This paper aims to draw on a family business perspective to explore the historic accounting records of an Italian liquorice juice business. The applicability of the three-circle model of family business systems to such an historic context is examined. Design/methodology/approach: Using...