PurposeThis paper provides a structured literature review of blockchain in accounting. We identify current trends, analyse and critique the key topics of research, and discuss the future of this nascent field of inquiry. DesignOur analysis combined a structured literature review with citation...

Purpose – The purpose of this paper is to examine intellectual capital research (ICR) methods and critically analyse how they have been utilised. The data set for this analysis is based on examining IC papers published in specialist IC and important generalist accounting journals from the...

Corporate governance characteristics represent a critical element that affects firms’ outcomes. During the last two decades, researchers have investigated the link between different governance characteristics and firms’ involvement in ESG activities. This paper provides a structured...

Purpose: This study contributes to intellectual capital (IC) disclosure research. Focusing on reducing the information asymmetry associated with agency theory, it investigates the extent to which managers and owners disclose IC in initial IPO prospectuses. In particular, it examines the...

Purpose This study contributes to intellectual capital (IC) disclosure research. Focussing on reducing the information asymmetry associated with agency theory, the purpose of this paper is to investigate the extent to which managers and owners disclose IC in initial public offering (IPO)...

Purpose – The purpose of this paper is to reflect on the overall contribution made by the papers presented in this special edition of the Journal of Intellectual Capital . Design/methodology/approach – This article is an editorial based on the author's reflections of the papers presented in...