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,...

Purpose – The purpose of this paper is to investigate whether the political setting (civil war versus temporary truce) in a country has an influence on firms' current narrative, visual, and numerical intellectual capital disclosure being included in the current market value of equity....

The purpose of this paper is to investigate the intellectual capital (IC) disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The paper aims to highlight the differences in IC disclosure...