Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...

Over the past decade, the body of literature on intellectual capital and knowledge management has grown exponentially, responding to the growing knowledge-based and digital economy. This article reviews the concepts and applications proposed at the initial stages of the launch of these two...

This paper aims to provide an alternative perspective on the constructs of family enterprise model. The conceptual model shows the nexus of family and enterprises in four quadrants: Kin, Business; Kin, Not-business; Not-kin, Business; and, Not-kin, Not-business. This construct synthesis aims to...

Designing and implementing business models requires considering customer sentiments, but nomadic social enterprises lack sufficient research. This study examined factors affecting customers' sentiments about a pop-up tax clinic serving unrepresented taxpayers to promote equality in line with the...

ChatGPT is considered a risk and an opportunity for academia. An area of threat in contemporary settings is whether it can become a student agent for assessments in academia. This study determines how ChatGPT can become a human agent for students on two financial accounting course units,...