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Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...
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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...
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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...
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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...
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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,...
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