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Open Access
Article
Publication date: 8 February 2024

Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…

1974

Abstract

Purpose

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

Design/methodology/approach

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Findings

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

Practical implications

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Originality/value

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Open Access
Article
Publication date: 19 August 2020

Janet Haddock-Fraser and David Gorman

Anyone seeking to influence another is a potential leader. Within higher education, determining what an institution should undertake on sustainability can be daunting…

Abstract

Anyone seeking to influence another is a potential leader. Within higher education, determining what an institution should undertake on sustainability can be daunting. Sustainability leaders face labyrinthine, multifaceted sub-cultures, influencers and viewpoints across staff, students, government, business and alumni all with an opinion on whether, how and in what order of priority sustainability should be taken forward. In this paper we take on this challenge by synthesising and critically evaluating core principles and working models for influencing and leading for sustainability in higher education. We identify a series of eight challenges affecting delivery of sustainability and seek to understand how conceptual models and principles in sustainability decision-making and leadership could address these. We draw on the experience of both authors, in tandem with comments from workshop and leadership training programme participants who attended the Environmental Association for Universities and Colleges (EAUC) Leadership Lab training in the UK, as well as reflections arising in a detailed case study from the University of Edinburgh. We bring key insights from theory and practice for the benefits of individuals or teams seeking to influence and persuade key decision-makers to embrace the sustainability agenda.

Details

Emerald Open Research, vol. 1 no. 9
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 28 March 2023

Małgorzata Zdzisława Wiśniewska and Tomasz Grybek

The article presents the phenomenon of hazards related to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) in the food supply chain (FSC) by identifying possible…

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Abstract

Purpose

The article presents the phenomenon of hazards related to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) in the food supply chain (FSC) by identifying possible stakeholders of a seafood company who might be influenced by the hazards.

Design/methodology/approach

A case study analysis was conducted with a review of the organization's documentation alongside a semi-structured interview and an impact effort matrix.

Findings

Seven out of 18 stakeholders had to strongly engage in minimizing the effects of hazards related to SARS-CoV-2. The most important areas of cooperation regarded safety were identified. Both external and internal documents and reports regarding the minimizing of negative effects of hazards related to SARS-CoV-2 were required by institutional clients, official authorities and the studied organization itself. The proper identification of stakeholders and up-to-date knowledge about them allowed the organization to react faster and protect the FSC.

Research limitations/implications

The authors’ research was based on qualitative methods, so it lacked a diagnostic survey, along with similar studies for comparison of results and approaches.

Practical implications

The surveyed company may be a good benchmark for others to follow when choosing the appropriate approach in the field of stakeholder analysis for addressing new emerging risks.

Originality/value

The findings are important, timely and original, and they focus on a subject rarely studied in the literature. The information from the paper applies to numerous groups of food companies.

Details

Central European Management Journal, vol. 31 no. 1
Type: Research Article
ISSN: 2658-2430

Keywords

Open Access
Article
Publication date: 30 September 2022

James Olaonipekun Toyin and Modupe Cecilia Mewomo

The utilisation of building information modelling (BIM) technology is rapidly increasing among construction professionals across the world. Notwithstanding, recent studies…

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Abstract

Purpose

The utilisation of building information modelling (BIM) technology is rapidly increasing among construction professionals across the world. Notwithstanding, recent studies revealed a low level of BIM implementation in the context of the Nigerian construction sector. Moreover, previous studies have established that BIM application comes with its share of various barriers. Therefore, this study aims to carry out an on-site survey on barriers to the application of BIM on construction sites in the Nigerian construction industry.

Design/methodology/approach

An extensive review of literature on BIM barriers was conducted, from where 33 factors were identified as significant BIM barriers peculiar to the developing countries. A questionnaire was developed and distributed to the targeted respondents, who are practicing professionals in the Nigerian construction industry, based on the identified barriers. The data collected were analysed by using both descriptive and inferential statistics.

Findings

The principal component analysis revealed that 27 barriers were peculiar to the Nigerian construction industry. The “lack of familiarity with BIM capacity, habitual resistance to change from the traditional style of design and build, and poor awareness of BIM benefit” were identified as the three most critical barriers hindering BIM application on construction sites in the Nigerian construction industry.

Practical implications

This study reveals key information on the peculiar barriers to BIM application in the Nigerian construction industry. The avoidance of these barriers will not only assist various construction stakeholders in the successful implementation of BIM application on a construction project but also promote information management systems and productivity within the construction industry to a great extent. These will further improve post-construction activities.

Originality/value

This study provides a substantial understanding of BIM state of the art in the context of barriers hindering BIM application on construction sites in the Nigerian construction industry.

Details

Journal of Engineering, Design and Technology , vol. 21 no. 2
Type: Research Article
ISSN: 1726-0531

Keywords

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