Auditors and clients are often required to resolve difficult, complex accounting issues in which they have different views. This resolution entails a negotiation process where research has shown that the strategies employed have dramatic effects on the process, final agreed upon outcome, and the...

Purpose: This paper provides a conceptual discussion of the bidirectional relationship between knowledge management (KM) and intellectual capital (IC) in a specific subset of knowledge-based organisations, i.e. professional sport organisations. Through the review and conceptual discussion of...

Purpose: The purpose of this paper is to provide a critical reflection on how ongoing revolutionary technological changes can extend the possibilities of accounting into artistic spaces. In addition, arts ability to protest, challenge, open and inspire may be instrumental to humanise...

Purpose: The purpose of this paper is to explore how organization’s resources and community aspects shape intellectual capital (IC) performance in developing countries. In fact, it is still unclear to what level organizational aggregation can influence forms of IC performance in the...

Purpose: The purpose of this paper is to provide a commentary on the research undertaken by Egan (2018), arguing for the themes of opening and connecting to be embraced, adopted and practiced by professional service firms, those who work within them and the academic researchers actively engaged...