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The purpose of this paper is to discuss the need to establish linkages between tourism, intangible cultural heritage and creativity in Egypt and also diversifying tourism through creativity; and to analyze and explain the impact of intangible cultural heritage on tourism experience in Egypt and the opportunities to generate added value from integrating tourism and creativity. It also suggests some practical steps for developing intangible cultural heritage-based tourism models in Egypt.

The paper proposes a conceptual framework for integrating intangible cultural heritage with tourism in Egypt and its impact on tourism experience. To apply this framework, a case study was conducted focused on the tourism experience derived from intangible cultural heritage in Alexandria. The authors collected primary data by directly observing and experiencing tourism in Egypt, providing valuable firsthand experiential data. These observations offered insights into the practical aspects of intangible cultural heritage-based tourism in Egypt. In addition, secondary data sources such as academic research papers, reports and publications related to tourism and intangible cultural heritage experiences were utilized to support and complement the primary data.

Findings suggest the need for a different approach in intangible heritage based tourism promotion and consumption, an approach that may differ from the conventional and typical considerations in cultural tourism planning and management. In addition, findings emphasized that tourism-based intangible heritage in Egypt can be a constructive platform and sustainable tool to promote the country’s rich culture and traditions while providing employment opportunities for the local population.

This study provides an exploratory overview of integrating intangible heritage with tourism in Egypt, through exploring Egypt’s intangible heritage and proposing a framework of its inclusion, in order to create an intangible cultural heritage tourism experience. However, the proposed framework and packages should be analyzed and examined on the ground through the heritage, administrative, social and tourist aspects of the destination, to assess the viability of the study.

The practical implications of this study should be addressed to the decision makers working on management action plans in tourist destinations in Egypt, such as site mangers as well as tour operators. It could contribute to adopting a new approach in developing and implementing a mutually beneficial partnership between intangible heritage and tourism in Egypt.

It is the first study that presents practical steps to develop new models for linking intangible heritage to tourism in Egypt.

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.

The purpose of this article is to contribute to the digital development and utilization of China’s intangible cultural heritage resources, research on the theft of intangible cultural heritage resources and knowledge integration based on linked data is proposed to promote the standardized description of intangible cultural heritage knowledge and realize the digital dissemination and development of intangible cultural heritage.

In this study, firstly, the knowledge organization theory and semantic Web technology are used to describe the intangible cultural heritage digital resource objects in metadata specifications. Secondly, the ontology theory and technical methods are used to build a conceptual model of the intangible cultural resources field and determine the concept sets and hierarchical relationships in this field. Finally, the semantic Web technology is used to establish semantic associations between intangible cultural heritage resource knowledge.

The study findings indicate that the knowledge organization of intangible cultural heritage resources constructed in this study provides a solution for the digital development of intangible cultural heritage in China. It also provides semantic retrieval with better knowledge granularity and helps to visualize the knowledge content of intangible cultural heritage.

This study summarizes and provides significant theoretical and practical value for the digital development of intangible cultural heritage and the resource description and knowledge fusion of intangible cultural heritage can help to discover the semantic relationship of intangible cultural heritage in multiple dimensions and levels.

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.

According to the Project Management Institute, 70% of projects fail globally. The causes of project failure in many instances can be identified as non-technical or behavioral in nature arising from interactions between participants. These intangible risks can emerge in any project setting but especially in project settings having diversity of cultures, customs, beliefs and traditions of various companies or countries. This paper provides an objective framework to address these intangible risks.

This paper presents a structured approach to identify, assess and manage intangible risks to enhance a project team’s ability to meet its objectives. The authors propose a user-friendly framework, Intangible Risk Assessment Methodology for Projects (IRAMP), to address these risks and the factors that cause them. Meta-network (e.g., a network of networks) simulation and established social network analysis (SNA) measures provide a quantitative assessment and ranking of causal events and their influence on the intangible behavior centric risks.

The proposed IRAMP and meta-network approach were utilized to examine the project delivery process of an international energy firm. Data were gathered using structured interviews, surveys and project team workshops. The use of the IRAMP to highlight intangible risk areas underpinned by the SNA measures led to changes in the company’s organizational structure to enhance project delivery effectiveness.

This work extends the existing project risk management literature by providing a novel objective approach to identify and quantify behavior centric intangible risks and the conditions that cause them to emerge.

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.

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.

Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.

The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.

The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.

The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.

The purpose of this study is to present the relationship between family support factors and Chinese college students’ online-startup thinking on live streaming platforms. Considering China's specific online entrepreneurial environment, this paper divides Chinese college students’ online-startup thinking according to the liberal–conservative thinking theory. This study classifies family support factors based on the tangible–intangible resource division theory. Different tangible and intangible factors have different impacts on their online-startup thinking.

This study tests 588 samples based on the partial least squares path modelling and variance-based structural equation modelling. This study promotes importance-performance map analysis to explore additional findings of influencing factors and provide suitable suggestions for Chinese college students and related departments.

Tangible family support factors, such as labour resources support, and intangible family support factors, such as verbal encouragement, can positively enhance Chinese college students’ liberal thinking to online-startup and decrease their conservative thinking. Meanwhile, according to importance-performance map analysis results, verbal encouragement from the intangible unit instead of financial resource support from the tangible unit has a higher total effect and performance on Chinese college students’ liberal thinking and conservative thinking.

This study draws on psychology research based on Chinese college students’ unique entrepreneurial mentality. This paper divides Chinese college students’ thinking in online-startups into liberal thinking and conservative thinking based on the liberal–conservative thinking theory. Meanwhile, according to the feature of Chinese family support factors, this paper classifies various elements based on the tangible–intangible resource division theory, which is helpful for scholars to understand that the student perceptions of the value of family support are critical to the success of the online-startup.

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.

The growing demand for halal products has attracted small and large companies looking to secure their market share in the lucrative global halal market. However, it is difficult for resource-constrained firms, such as small and medium enterprises (SMEs), to compete internationally. Therefore, drawing from a resource-based view, this paper aims to examine how intangible resources affect the export performance of Malaysian SMEs exporting halal food and beverages (F&B) products.

This study used a purposive sampling technique, and respondents were reached out by mail. Out of 517 local SMEs exporting halal-certified F&Bs contacted, 193 firms responded, and only 188 responses were eligible to be used for data analysis. The partial least squares structural equation modelling technique was used to conduct the analysis. The data underwent measurement and structural model evaluation to confirm the hypotheses postulated.

Based on the data analysis conducted, it was discovered that intangible resources, namely, international orientation and marketing capability, significantly influence the export performance of Malaysian SMEs exporting halal F&B. However, the influence of cultural intelligence on export performance could not be demonstrated.

This paper fills the gap of the need for more attention to SMEs in developing countries, especially in the halal industry. This research paper also contributes to international business and halal studies by promoting an understanding of intangible resources as strategic resources for SMEs to create competitive advantages and elevate their export performance in the emerging global halal market.