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The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

This study aims at proposing and testing a model delineating how and when the quality of a special B2B professional service, investment relations (IR), would drive corporate intangible value.

This study employs a proprietary dataset on voting records of an annual investment relations (IR) awards event and the corresponding company-level archival data for analysis. Regression analysis is used to test hypotheses.

IR service quality not only directly enhances corporate intangible value, but also indirectly boosts it via information transparency. While competitive intensity does not moderate the relationship between IR service quality and corporate intangible value, its moderating effect on the relationship between information transparency and this value is negative.

The findings advance academic understanding of the mechanism and boundary conditions underlying the complex and dynamic relationships among IR service quality, information transparency, corporate intangible value and competitive intensity. Future research endeavors to verify the present findings in other service and/or geographic settings would help establish their external validity.

The findings advise companies to expand the traditional role of IR by taking it as a powerful communication and relationship marketing tool to improve their visibility and attract investors.

The findings suggest that superior IR service would strengthen the company’s social bonding with institutional investors and effectively signal to them its commitment to good corporate governance practices.

Matching a proprietary dataset on IR voting records with the corresponding company-level archival data over a five-year period to investigate the performance implications of IR service quality within the Hong Kong context rectifies methodological limitation and geographic confinement of prior IR research.

The aim of this paper is to evaluate the progress of documentation efforts of the country, India in conserving and preserving its intangible cultural heritage (ICH) elements. This paper also provides few suggestive measures to improve the effectiveness of documentation process.

Available published literature and the initiatives of galleries, libraries, archives and museums (GLAM), government, nongovernment and individual efforts on documentation of ICH have been consulted to analyze the strength and growth.

The use of information and digital technologies can effectively document and enable the communication of ICH values at global level. Community participation plays a pivotal role in conserving the living heritage for its long-term sustainability and to transmit it to future generations. Mutual recognition and respect for cultural diversity, harmony in intercultural relations and sustainable development are essential in safeguarding ICH. More research on preserving the languages, scripts, living heritage and oral traditions has to be carried out. A knowledge modeling framework for ICH has to be developed.

This study evaluated various efforts of the country (India) pertained to the documentation of ICH. Further, it has analyzed only the information available in the published literature and the various information portals developed for this purpose.

In this study, prime consideration is given to discuss about various efforts on the documentation of ICH, which are generally transferred orally through generations. The recommendation aspect highlighted in the results may be useful for policymakers to effectively safeguard and improve the viability of ICH. The paper will also contribute to a better understanding of the problems and challenges faced while documenting the ICH and offer few suggestions to valorize the ICH through its Documentation.

This study deepens the understanding of various documentation efforts of the country. The study will also help those who have been involved in the documentation of ICH to take proper measures to enhance its visibility.

To understand the experiences, expectations and suggestions of digital nomads towards intangible cultural heritage in the places they travel.

The qualitative research method was used and the research design is a phenomenological design. Multiple qualitative research design steps were followed in obtaining the research data. In this context, online interviews were conducted with a semi-structured interview form developed by the researchers, and the social media accounts of digital nomads were monitored. The sample consists of nine digital nomads who were interviewed online and five digital nomads whose videos and comments shared on social media were monitored. The inductive thematic analysis method was used to analyse the data.

It was found that digital nomads experience intangible cultural heritage elements, especially religious rituals and food culture, and actively participate in activities and rituals related to these elements as well as sharing them on their social media accounts. It was also concluded that the participants expected to work towards the protection of intangible cultural heritage elements through a number of activities such as awareness-raising and education, and that it is difficult to experience cultural heritage in societies that are not foreign-friendly.

The data were obtained from volunteer participants consisting of digital nomads and digital nomads who shared their experiences on social media. It is suggested that traditional food and religious rituals as intangible cultural heritage should be promoted and transferred by sharing the experiences these digital nomads on digital platforms.

Religious rituals and food cultures are prominent in the ICH experiences of digital nomads. Digital nomads who stay longer in their destination than tourists can play an intermediary role in promoting and transmitting this heritage. The social media and other digital platforms enable digital nomads to share their experiences of cultural heritage and create a global dialogue and understanding through these experiences.

The experiences and expectations of digital nomads towards ICH require a reassessment of traditional approaches to the preservation and transmission of cultural heritage. By experiencing different cultural heritages and sharing these experiences through digital platforms, digital nomads contribute to the reinterpretation and reproduction of cultural heritage. This process reveals that cultural heritage is not limited to a particular community or geography, but is rather a global phenomenon, and therefore needs to be addressed from a global perspective.

It is one of the pioneering studies on the experiences of digital nomads towards intangible cultural heritage.

This study aims to explore how libraries in the United Arab Emirates use technology to preserve and digitize cultural and historical documents. It examined how these institutions use different technology models to facilitate the dissemination of UAE’s cultural traditions, practices, historical experiences and expressions to the local and global populations interested in learning about the country.

This study relied heavily on a review of the relevant literature and case studies covering how UAE libraries use technology to preserve, document and share tangible and intangible cultural heritage. The methodology entailed gathering and synthesizing relevant information from scholarly journal articles, government and reputable institutional resources online and reports. Collectively, it led to a close analysis of the impact of technology on cultural preservation and an assessment of the specific technology models preferred for optimal outcomes in preserving and disseminating cultural heritage information of the UAE.

Multiple UAE libraries rely heavily on technology to collect, record, translate and store cultural heritage information, including releasing it to users when required. The National Archives of the United Arab Emirates, the Arabian Gulf Digital Archive, Mohammed Bin Rashid Library, the UAE National Library and Archives, New York University Abu Dhabi and Khalifa University of Science and Technology and Research libraries have leveraged different technological models and tools to make UAE’s cultural heritage information available and accessible globally. Artificial intelligence and machine learning algorithms, three-dimensional imaging and scanning, electronic archiving systems, document management systems and ICT storage systems have helped the UAE libraries to promote and disseminate the nation’s tangible and intangible cultural heritage.

By relying on scholarly and authoritative sources of information and evidence to draw conclusions, this study contributes to the existing literature by offering insights into the innovative strategies used by UAE libraries to leverage technology for cultural preservation and promotion. In underlining the value of digital approaches to safeguard tangible and intangible cultural heritage, the research highlights the instrumentalism of technology in preserving the UAE’s cultural heritage and identity.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

The study aims to qualitatively analyze how faculty can mobilize the intellectual capital of higher education institutions (HEIs), comprising human, structural and relational capital to enable the education and learning of individuals with intellectual and developmental disabilities.

Drawing upon the extant literature, the researcher conducted a qualitative study through written, in-depth interviews with a sample of 40 academic staff/faculty members having prior experience in teaching individuals with intellectual and developmental disabilities. The data was collected through a set of questions formulated as key questions, to be asked to all participants for their responses.

Results of the analysis demonstrated that intellectual capital’s contribution to higher education of individuals with intellectual and developmental disabilities can be best understood in terms of its three components/dimensions. Accordingly, three main themes, with each comprising two sub-themes were uncovered. The first theme, leveraging human capital comprised: faculty acumen and faculty training as sub-themes; the second theme, resourcing structural capital comprised: tangible and intangible structural capital as sub-themes; and the third theme, nurturing relational capital comprised: in-class engagement and the second is ex-class connection as sub-themes.

The paper collects data from 40 faculty having prior experience in teaching individuals with intellectual and developmental disabilities to explore and reveal a completely new perspective of looking at intellectual capital as a means of providing accessible and inclusive higher education to differently-abled students, making them a part of the mainstream.

The study aims to test the framework that proposes the role of resources (intellectual capital) in mobilizing entrepreneurial orientation that influences the competitiveness improvement of micro-small-medium enterprises (MSMEs) under the lens of resource orchestration theory.

In this study, 347 respondents from the MSMEs participated through a structured questionnaire. For the data analysis purpose, the structural equation modeling technique was employed using SmartPLS software.

The results suggest human, structural, and relational capital are significant antecedents of entrepreneurial orientation, which leads to competitiveness improvement. The findings also indicate the mediation role of entrepreneurial orientation between intellectual capital and competitiveness improvement.

The current study presumably will supplement the promising research effort to progress the research orchestration theory and also could be a strategic guideline for the managers/owners of the MSMEs.

This study is possibly a novel attempt to divulge the association between intellectual capital (tripartite model) and competitiveness improvement of firms under the lens of resource orchestration theory.

The purpose of this study is to empirically examine the direct effect of extra-industry network (EIN) and organization–stakeholder relationships (OSR) on absorptive capacity (ACAP). In addition, this study explored indirect effects of EIN and OSR on performance through ACAP among small- and medium-sized enterprises (SMEs) in Oman by considering the moderating role of big data analytics (BDA) outsourcing.

This study utilized quantitative method through survey questionnaire. The hypotheses were tested with a sample size of 202 surveys completed by SME owners. Partial least squares-structural equation modeling (PLS-SEM) was administered to analyze data via the SmartPLS 4.0 software.

The analysis revealed that EIN and OSR had an indirect effect on performance through ACAP, while propensity to outsource BDA was found to have a positive moderating role between EIN and performance. Interestingly, propensity to outsource BDA was found to have a negative moderating influence on the relationship between ACAP and performance.

This research is beneficial for entrepreneurs who wish to learn about the specific intangible resources significant for venture growth, to devise effective strategies to expand their EIN and OSR and to consider the significance of the correlations established in this study through ACAP. The result also assists managers in a way that the propensity to outsource BDA strengthens the positive effect of EIN on performance and weakens the positive effect of ACAP on performance.

This research appears to be among the first empirical studies that attempt to provide insights into the importance of ACAP as the key mechanisms to transform the advantages of EIN and OSR to enhance performance by considering the moderating role of propensity to outsource BDA.

This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a case study on Ghadames, Libya. Inscribed in 1986 and moved to the In-Danger List in 2016 due to conflict, this work seeks to update the site's attributes and values for improved management.

This methodology, focusing on Ghadames, leverages recent heritage management advancements to monitor conflict-induced changes, aiming to enhance decision-making through a detailed analysis of the site's natural and cultural attributes.

Our findings highlight the need for systematic and holistic assessments of heritage site attributes and values, crucial for managing sites of both local and global significance. This approach is a key to understanding their identity, guiding interpretation, management and preserving cultural significance.

Developed for Ghadames, the methodology requires adaptation for other sites, underscoring the importance of identifying core tangible and intangible attributes that define a site's uniqueness.

Our developed methodology offers a replicable framework that can be modified by local heritage professionals to map attributes and assess the direct and indirect impact of conflict on heritage sites.

The detailed assessment provides a foundation for crafting informed policies and effective management strategies. It specifically targets minimizing the adverse effects of conflict on heritage sites' attributes. This effort is instrumental in preparing the necessary documentation to support the delisting of these sites from the UNESCO World Heritage Site In-Danger List, promoting their preservation and recovery.