The Debate on IC, Smart Technologies, and Digitalization -- Intellectual Capital Measurement, Management, and Valuation -- The Evaluation of the “Third Mission” in Italian Universities as a Partial Report of the Intellectual Capital -- Intellectual Capital Disclosure and Information Systems,...

Purpose This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment (AE). In this context, the nuances of innovation generated by such technologies allow for tracing the merging...

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...