Purpose –The purpose of this paper is to address and critique the current state and trajectory of the interdisciplinary accounting movement. Design/methodology/approach -An interdisciplinary literature sourced analysis and critique of the movement's positioning and trajectory. Findings -It...

Purpose – The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out to explore developments over the last 25 years with the aim to identify a number of important trends for...

Purpose – The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out to explore developments over the last 25 years with the aim to identify a number of important trends for...

Purpose – The purpose of this paper is to review and synthesise current knowledge on the importance of intellectual capital (IC) information to the capital market. Design/methodology/approach – The paper is by way of literature review. It reviews the empirical research literature from...

The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological...

Examines the new challenges that have been posed by the information society and the new demands posed on management. The term “knowledge‐based economy” has become universal, the rules of business are being rewitten and the industrial era enterprise models are no longer adequate to meet the...

Purpose – The purpose of this paper is to present an overview of the articles presented in this special issue. The Special Issue is inspired by our recent review of the intellectual capital (IC) literature in Guthrie et al . (2012, p. 74), in which the authors found that the public sector is...