Purpose – Following Marx and Engels' identification of the “essential condition of capital”, the purpose of this paper is to begin an initial critical exploration of the essential condition of intellectual capital, particularly the ownership rights of labour. Design/methodology/approach...

Purpose – The purpose of this paper is to investigate the emergence and endurance of the Institute of Chartered Accountants in Ireland (ICAI) as an all‐Ireland body formed in the context of political and religious upheaval. It seeks to explore the motives for the north‐south accounting...