Covers -- Editorial advisory board -- Guest editorial -- Identifying future directions for IC research in education: a literature review -- Ten years of using knowledge balance sheets in Austrian public universities -- Human capital loss in an academic performance measurement system --...

Purpose This paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes, proposing a future research agenda. The paper examines the effects of data and digital technology on the corporate...