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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.

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.

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.

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.

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.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

This paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.

Data of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.

The results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.

The findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure procedures to provide shareholders with useful information.

This paper contributes to the literature regarding the ESG disclosure components and the FV value by considering AQ in testing such relationship.

The purpose of this study is to discover the uniqueness of China's online livestreaming industry and to make preliminary predictions about its future.

Providing a panoramic description of China's online livestreaming industry and a comparative analysis with other countries' online livestreaming industries.

China's online livestreaming industry is world leader in general. In terms of user size and age structure, although China has a high proportion of online livestreaming users, the proportion of anchors is not high, while the age structure of users in both China and other countries shows the characteristics of younger users. In terms of policy, the difference between China and foreign support in online livestreaming is small, but developed countries have stricter regulations.

The research in this paper has great significance in gaining an in-depth understanding of the development status and trends of China's online livestreaming industry and in designing accurate support policies.

Research management is slowly being recognised as a profession in Iceland as demands from funders and quality assurance have increased. The Icelandic research community is very small and funding for research is limited. The development of the profession in Iceland is tightly connected to international cooperation in research and participation in international programmes, in particular, the EU framework programmes. This participation has increased the administrative burden on researchers and shown the need for a specific profession that manages all other aspects of the research enterprise. This has slowly developed from being mostly financial management of grants into complete research management from idea to impact. A pivotal moment for research management in Iceland was the founding of ICEARMA in 2012, which has put a spotlight on the role of research managers within institutions, and led to most major research institutions hiring a designated research manager. This has also increased cooperation within the community.

The purpose of this paper is to analyse the metaverse platform in a social context to better understand the future of this tool in tourism cities and how this can help to improve the well-being of residents in both digital and physical scenarios.

In this paper, the current and probable developments in the metaverse, and its use in tourism cities and companies have been investigated. Moreover, this study develops, collects and examines the main metaverse definitions by expert authors and organizations as a methodology to ensure the transparency and credibility of the metaverse analysis.

Findings suggest that the fusion of the metaverse and tourism cities must create residents’ services and experiences in the new MetaTourPolis to help interact and connect citizens with the city’s institutions and companies, as well as make tourism cities more attractive, innovative, environmentally friendly and healthier places to live. Metaverse will bring new changes for residents and tourists, in fact, this virtual platform is already changing and improving the residents’ quality of life and people with disabilities in tourism cities. For instance, the metaverse platform has been implemented in Seoul, Santa Monica and Dubai MetaTourPolis to interact with their residents, including people with disabilities, to resolve bureaucratic and administrative problems, avoiding this group and the rest of the residents travelling by bus or car to the city’s institutions. In addition, several metaverse applications based on softbot tutors or metaverse virtual social centres have been developed to improve blind and impaired people, and elderly people’ quality of life, respectively.

A new concept called “MetaTourPolis” has been included to stage the relationship between tourism cities and the metaverse platform, where the fusion of metaverse and the new tourism polis of the 21st century will be at the service of citizens, tourists and companies, to create more sustainable, efficient, quantitative and environmental tourism cities.

This paper will discuss one university’s efforts to initiate a process to better support PK-12 continuous school improvement goals for all 13 schools in their PDS network as a way to broaden the university’s mission and respond more formally to the individual school communities with which they partner.

The paper is conceptual in that it presents an innovative idea to stimulate discussion, generate new ideas and advance thinking about cross-institutional collaboration between universities and professional development schools.

The paper provides insights and ideas for bringing about change and growth in a seasoned PDS partnership network by connecting PK-12 continuous school improvement efforts to PDS partnership work.

This paper fulfills an identified need to study how seasoned partnerships can participate in simultaneous renewal by offering ideas that school–university partnership leaders can build upon as they make efforts to participate in the process of growth and change.

To better understand the reality of living with the diseases and conditions that its drugs and therapies are developed to treat, the Novartis leadership determined a need for more meaningful insights into patients’ lives. They sought to develop a systematic, creative methodology – informed by the psychology of insightful rather than analytical thinking – to properly integrate and deploy the research commissioned into its day-to-day business decision-making. For it is well established that better understanding of the patient reality drives both compliance and adherence “beyond the pill”. The purpose of this paper is to bring the novel methodology of creativity to a wider audience and ensure that many others – notably in patient advocacy organizations – can benefit from this approach.

A core team of Insight and Analytics and Patient Engagement leads from various therapeutic area teams worked in partnership with a psychologist and practitioner in the field of insightful thinking, to develop an effective methodology that could reliably surface and articulate genuine patient insights. This methodology – the i4i Insights Discovery™ process – was developed, piloted, refined and codified in 2020 and implemented across the company in 2021–2022. It uses a combination of convergent and divergent thinking techniques – human rather than artificial intelligence, combining diverse research outputs – to understand patients’ lives better. With enhanced understanding, the insights then shape educational and behavioral strategies to drive adherence and compliance.

At a time of tightening budgets and demands to deliver enhanced impact from research budgets, i4i Insights Discovery™ has enabled Novartis teams to turn existing research outputs into profound and useful understandings of what it means to live with specific diseases and develop evidence-based patient engagement strategies; insight-driven decision-making around the lifecycle of any compound. i4i Insights Discovery™ has been applied across Novartis’s diverse areas of expertise, from heart disease to cancer, from organ transplantation to dermatology, from food allergy to ophthalmology.

The i4i Insights Discovery™ process enables Novartis teams to gain deeper understanding of patients’ lives without the need to commission additional research; to do more with less. These insights enable cross-functional Novartis teams to develop better-informed strategies that better address the needs of patients and their care partners, of health-care professionals and health-care systems. The team creating the process is looking to make the i4i Insights Discovery™ approach a gold standard of insight discovery, both for pharma and health care and in other categories, too.

The i4i Insights Discovery™ process is a practical, novel application of well-established principles in the psychology of insightful thinking to address a clear business imperative. By repurposing and reinterpreting existing research outputs using creative verbal and visual exercises, it delivers a more human and empathetic understanding of the patient reality. It moves teams from “So what?” – this is what the data mean – to “Now what?” – this is what we should do as a result.