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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.

The paper discusses how the management of a sports and fashion company, which we refer to as NULMA, successfully applied the neo/normative control technology “karma organisation” and gained employee engagement. Whereas other studies have documented employee resistance to organisational cultures when used for managerial control, our case demonstrates resistance to management practices that employees find inconsistent with the dominant karma culture.

The study is based on a six-year longitudinal organisational at-home ethnography conducted by one of the authors using methods of both participant and non-participant observation, semi-structured interviews and collaborative production of secondary data in the case organisation.

While our research shows that management can successfully apply neo/normative control which employees accept and support, we further show that employees mobilise the same values to resist management when it fails to deliver on the commitments and promises of the organisational culture.

The study contributes to the literature on organisational culture and, in particular, neo/normative control by theorising employee resistance as being by “accident”, by which we mean an inherent negative potentiality co-invented and released by managers establishing a “karma organisation”. Our theorising culminates in a discussion of the study’s implications for research and practice.

Despite the present focus on improving the resilience of homes to flooding in UK flood risk management policy and strategy, a general measurement framework for determining levels of flood resilience in UK homes does not exist. In light of this, the aim of this study was to develop a means to evaluate the levels of resilience in flood-prone homes from the perspective of homeowners'.

A quantitative research methodology was employed, with empirical data obtained through a postal survey of homeowners who had experienced flooding. The responses received were then analysed using a combination of statistical techniques including agreement/reliability tests and multiple regression to develop a model of flood resilience.

A predictive model was developed that allows the resilience of a property to be quantified and measured as perceived by homeowners. The findings indicate that the main factors found to influence the level of flood resilience were: property type (PT), presence of cellar/basement (C/B), property wall type (PWT), property ground floor type (PGFT), kitchen unit type (KU), flood experience (FE), flood source (FS) and flood risk level (FRL).

The resulting model provides unique insights into resilience levels to the benefit of a range of stakeholders including policy makers (such as Defra/Environment Agency), Local Authority flood teams, property professionals, housing associations and homeowners. As a result, homeowners will be in a better position to determine which interventions should be prioritised to ensure better flood protection.

This is the first study of its kind to have rigorously quantified the level of flood resilience for individual homes. This study has quantified the effectiveness of individual resilience measures to derive the first reliable means to measure the overall levels of resilience at the individual property level. This is regarded as a significant contribution to the study of flood risk management through the quantification of resilience within individual UK homes, enabling the prioritisation of interventions and the overall monitoring of resilience.

Social media marketers are keen to understand how viewers perceive their brands on a platform and how the learning experiences from content can impact their attitudes toward a brand. This study aims to focus on examining the effect of firm-generated content (FGC) on X (formerly known as Twitter), using Kolb’s experiential learning theory to analyze the viewers’ learning process. In addition, the study investigates how the length of time a viewer follows a brand and the type of brand can influence their attitudes toward it.

This study involved three qualitative studies on X to investigate how content learning affects consumer attitudes toward two brands, namely, Nike and Subway. The study also examined the impact of the duration of following the brands, with participants following the brands for 4, 8 and 12 weeks, respectively, to assess changes in their attitudes.

The results demonstrate that content learning significantly impacts consumer attitudes. By following brands and engaging with their FGC over time, viewers can transition from being occasional or intermittent followers to becoming devoted brand enthusiasts. Through the four-stage experiential learning process, followers undergo cognitive, emotional and behavioral transformations that collectively shape their brand attitudes. The impact of content learning varies according to the brand type, and the duration of following has a positive effect on brand attitudes.

The study’s findings have significant marketing implications for social media marketers, suggesting that they should restructure their social media platforms as learning platforms to effectively engage followers. Companies should adjust their content marketing strategies from a learner’s perspective, providing followers with content that resonates with them, enhances their learning outcomes and helps shift their beliefs and brand attitudes, ultimately converting them into loyal consumers.

To the best of the author’s knowledge, this qualitative research is the first of its kind to apply experiential learning theories to investigate how users learn from FGC by following brands on social media and how this learning ultimately changes their brand attitude. The study provides a unique perspective on social media marketing, enriching the understanding of content marketing and consumer experiences on social media platforms.

The purpose of this study is to execute the application of confirmatory factor analysis in structural equation modeling, to investigate the reliability and validity of the proposed integrated digital library user success (IDLUS) scale in academic digital library computing information system in the area of information management and systems.

The study analyzed 355 valid responses (MPhil and PhD) from the largest and oldest public sector university in Pakistan. Sample selection was calculated through a stratified random sampling technique from the four faculties of the University of the Punjab. The instrument was constructed based on the available two digital library and information system success models. The first model is Jung’s (1997) digital library user success model that is further composed of flow model (1977), end user computing satisfaction model (1987) and Joshi’s overall user satisfaction model (1990). Similarly, the second model is DeLone and McLean’s reformulated information system success (2003) theory. The question items used a five-point Likert scale and executed regression weights, standardized regression weights, convergent validity, variance extracted, construct reliability and discriminant validity to infer results.

Findings show that the IDLUS scale has excellent validity and reliability estimates.

The study has theoretical implications for researchers and practical implications for information system developers.

To the best of the authors’ knowledge, this scale is the first-ever effort to measure the digital library user success in the context of Higher Education Commission-National Digital Library of Pakistan. Therefore, there was a dire need to conduct the psychometric analysis of the scale to examine the model fit statistics on the current sample in the particular cultural norms. Scale is based upon human factors taken from various Web success and information system success models from the fields of human–computer interaction information systems and computer-mediated communication.

The purpose of this paper is to investigate and analyze the adoption of digital technologies in the banking industry and its impact on the rise of digital fraudulent activities, specifically focusing on online banking frauds. This paper aims to provide insights into the current technologies implemented by banks to secure their online banking systems and explores the methods used by cybercriminals to exploit security vulnerabilities in these systems.

In order to understand how digital technologies in banking can be secured against online fraud, this research conducted a systematic literature review (SLR) on digital banking, online banking fraud, and security measurements. The review encompasses a variety of sources from online databases such as Emerald Insight, Google Scholar, IEEE, JSTOR, Springer and Science Direct.

The key finding of the paper is that the adoption of digital technologies in the banking industry has led to a significant increase in digital fraudulent activities, particularly in the form of online banking frauds. This paper emphasizes that these frauds have become a global concern and have evolved into an industry where cybercriminals use sophisticated tools such as phishing attacks, denial-of-service attacks, Trojan horses, malware infections, identity theft and computer viruses.

This study relies solely on a literature review without incorporating primary data or case studies; therefore, it might miss out on the firsthand experiences and perspectives of banks and cybersecurity professionals.

This study emphasizes the need for banks to adopt advanced security measures to safeguard their online banking systems.

This study underscores the importance of ongoing training and awareness programs for both bank employees and customers.

This study specifically addresses the adoption of digital technologies in the banking industry and its correlation with the increase in digital fraudulent activities. This focus on the intersection of technology and fraud in the banking sector is a distinctive aspect. This study conducts a SLR to examine the current technologies implemented by banks to safeguard their online banking systems. This comprehensive approach provides insights into the diverse security measures used by banks to protect against various types of cyber threats.

The education services sector faces ever-changing global market dynamics with creative disruptions. Building knowledge brands can push the higher education sector beyond its geographical boundaries into the global arena. This study aims to identify key constructs, their theoretical background and dimensions that aid in building a global knowledge brand. The authors' research focuses on adapting and validating scales for global knowledge and education services brands from well-established academic literature.

The authors have adopted a mixed methodology approach and a systematic literature review. Authors interviewed 18 subject matter experts as part of content and face validity to arrive at select constructs, dimensions and items. Quantitative methods with random sampling were adopted as the primary methodology. Initially, the survey was administered to 390 students to test preliminary results. The survey was also administered to 5,112 students at a later part of this study. Valid responses stood at 3,244 with a 63% response rate. Further, the authors conducted confirmatory factor analysis, exploratory factor analysis and structural equation modeling to test the reliability and validity of scales. This study analyzed composite reliability, convergent validity and discriminant validity to finalize items for scales. The authors also validated the hypotheses based on the discriminant validity assessment scores.

Authors' key research findings are that academic stimulus, campus infrastructure and student intent play a significant role in campus culture and events design and experience at campus. Authors were able to bring out 16 key constructs and 55 critical dimensions vital to global education services brand building. This study also adapted and validated 99 items that meet construct validity and composite reliability criteria. This study also highlights that constructs such as student intent, academic stimulus, campus infrastructure scalability, selection mechanism, pedagogical content knowledge, brand identity, events experience and campus culture play a vital role in global brand recognition.

The authors' work is fairly generalizable to education services and the higher education sector. However, this study must be extrapolated and empirically validated in other industry sectors. The research implications of this study are that it aided the authors in building theoretical background for student brand loyalty theory, student expectation theory and study loyalty theory. This study adds to the body of knowledge by contributing to theoretical concepts on students, knowledge culture, events, infrastructure and branding. Researchers can adopt the scales proposed in this study to build research models in higher education branding. This study acts as a catalyst for building theories in education services areas. Researchers can delve deep into proposed research aspects of campus infrastructure, knowledge infrastructure, campus knowledge culture, events design and events experience.

This study aids educators and brand managers to develop global education services and optimize their effort and budget. Administrators in the education services sector must focus on practical aspects of student perception, campus infrastructure, culture and events experience. Practically administrators can reorient their efforts based on this study to achieve global brand recognition.

This study highlights that students are not customers but are co-creators of value in the education sector. This study provides scales and dimensions needed to build co-creation frameworks and models.

Most research in higher education branding has not covered wider aspects of global brand building. Existing theories proposed in higher education and education services articles cover only narrower aspects of campus infrastructure, culture, events design and branding. This study presents a comprehensive list of critical factors that play a vital role in global knowledge brand building. This study highlights the constructs and scales integral to building a global education services brand.

Recent United Nations Climate Change Conferences recognise extreme climate change of heatwaves, floods and droughts as threatening risks to the resilience and success of public–private partnership (PPP) infrastructure projects. Such conferences together with available project reports and empirical studies recommend project managers and practitioners to adopt smart technologies and develop robust measures to tackle climate risk exposure. Comparatively, artificial intelligence (AI) risk management tools are better to mitigate climate risk, but it has been inadequately explored in the PPP sector. Thus, this study aims to explore the tools and roles of AI in climate risk management of PPP infrastructure projects.

Systematically, this study compiles and analyses 36 peer-reviewed journal articles sourced from Scopus, Web of Science, Google Scholar and PubMed.

The results demonstrate deep learning, building information modelling, robotic automations, remote sensors and fuzzy logic as major key AI-based risk models (tools) for PPP infrastructures. The roles of AI in climate risk management of PPPs include risk detection, analysis, controls and prediction.

For researchers, the findings provide relevant guide for further investigations into AI and climate risks within the PPP research domain.

This article highlights the AI tools in mitigating climate crisis in PPP infrastructure management.

This article provides strong arguments for the utilisation of AI in understanding and managing numerous challenges related to climate change in PPP infrastructure projects.

Motivated by rapidly increasing CEO age in the USA, the purpose of this study is to analyze the effect of CEO age on financial reporting quality and consider the moderating role of clawback provisions.

This study uses a data set of 18,492 US firm-year observations from 2003 to 2019. Financial reporting quality is proxied with accruals-based and real activities earnings management measures, and with financial statement irregularities, measured by applying Benford’s law to financial statement line items. A number of sensitivity tests are conducted including the use of an instrumental variable.

The results provide evidence that financial statement irregularities are more prevalent when CEOs are older, and they suggest a complex relation between CEO age and real activities earnings management. The results also suggest that the effect of CEO age on financial reporting quality is moderated by the presence of clawback provisions which became mandatory for US-listed firms in October 2022.

This study is the first, to the best of the authors’ knowledge, to consider the effect of CEO age on financial statement irregularities and earnings management. This study has important implications for stakeholders evaluating the determinants of financial reporting quality, for boards of directors considering CEO age limitations and for policymakers considering mandating clawback provisions, which recently occurred in the USA.

This paper aims to evaluate the construction supply chain (CSC) by examining its relationships with various key areas and its development, identifying gaps and outlining potential future research directions that affect the implementation of CSC standards during the timeframe of the United Nations’ “Decade of Action” plans in the past two decades.

This paper reports on a systematic literature review with bibliometric analysis that investigates publications from around the world on various aspects of CSC. These aspects include research methodology/data collection technique, inquiry mode, country-specific research, focused areas of study, the research aims and publication periods.

The findings of the study reveal that information technology, information sharing, collaboration, performance measurement and CSC configuration have received considerable attention and analysis. However, financial management, supply chain resilience, logistics, vendor managed inventory and rural CSC have been identified as significant areas that require further investigation since limited attention has been given to them in the existing literature.

CSC is a very dominant topic in the current study, but there are some limitations to it. Scopus and Web of Science databases were used to conduct the study. A future study can therefore consider papers related to other databases. As the focus was specifically dedicated to construction material SC only, the papers associated with SCs of labours and equipment have been eradicated.

To the best of the authors’ knowledge, this is the first structured and systematic literature review that identifies the issues related to the CSC during the timeframe of the United Nations’ “Decade of Action” plans and proposes future research directions to enhance the effectiveness and efficiency of CSC.