Today, the intellectual capital plays an important role in the business context. In fact, it allows the enterprises to achieve a competitive advantage creating value. This paper aims to analyze a topic of renewed interest that concerns the intellectual capital, with particular reference to the...

Purpose - This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas, and construct an agenda for future research.Design/methodology/approach – We include studies...

In the current competitive scenario, services now pervade all business activities, involving every production system and every organization. The emerging importance of services and their decisive role, compared to goods, in every business transaction in the global economy encourages scholars,...

Purpose This paper aims to pinpoint the technological transformation impact on food as the cultural phenomenon for destination brand identity and management as the novel approach for the stakeholder causal scope (SCS) analysis in culinary tourism. Thus, this paper attempts to answer the...

Purpose The purpose of this paper is to provide an up-to-the-minute literature review of intellectual capital disclosure (ICD) to: identify the major themes developed within this research stream; investigate the evolution of the theory; and derive insights to guide future research agendas for...

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...

Covers -- Editorial advisory board -- Guest editorial -- Identifying future directions for IC research in education: a literature review -- Ten years of using knowledge balance sheets in Austrian public universities -- Human capital loss in an academic performance measurement system --...