Purpose – The purpose of this paper is to examine the quality of voluntary intellectual capital (IC) by universities in New Zealand, Australia, and the UK. Design/methodology/approach – An IC framework was developed to measure IC reporting in the university sector. Content analysis was used...

Purpose The purpose of this paper is to examine how the actions of the accounting profession, the state, universities, and academics have inhibited the development of South African accounting research. Design/methodology/approach A multiple history approach using traditional archival material...

Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of...