Purpose: Within the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate on heritage reporting by carrying out a critical review of the Consultation Paper (CP) “Financial...

Purpose: The aim of this work is to identify and analyze the main areas on which researchers have focused in relation to intellectual capital (IC) and its management in the university context. This review will also analyze how these researchers carried out their work to understand future...

Purpose: This systematic literature review analyzes and identifies research areas where researchers have already studied the role of intellectual capital (IC) in the healthcare sector. This review also analyzes how they carried out their work to understand future research directions....

Purpose: The lockdown imposed to avoid the increase in the number of infections caused by the pandemic emergency declared in January 2020 has unavoidably compromised the normal functioning of the Universities. They have been forced to stop the operation of their traditional student-oriented...