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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 study examines the relationship between trust, organizational climate and team learning among project team members (PTM). In recent years, many companies have come to recognize the important role team learning plays in achieving competitive advantage.

Data were collected through a survey questionnaire, and responses from 86 PTM provide support for the research model and demonstrate that how organizational climate mediates the relationship between trust and team learning.

The structural equation analysis of the data collected from 86 project team members indicate that both vertical and horizontal trust influences organizational climate, which, in turn, is a determinant of team learning. In addition, although both types of trust contributed to organizational climate, the results indicated that horizontal trust had a greater influence on organizational climate and team learning.

The study employed the survey method and is not without limitations. The first limitation concerns our sample size, which was selected from one global company. Second, the survey data were all collected at a single point in time. Therefore, the authors cannot unambiguously infer causality. To attempt to do so, it would be useful to investigate the model in the context of organizational and development change. Despite these limitations, the results of the study have implications for theory and practice.

The implication for theory is that the results provide empirical support for the view that organization climates mediate the relationship between trust and team learning. On the practical side, the organizations should also pay more attention to increasing trust at the work place, especially among PTM that may contribute to favorable organizational climate, which is vital for team learning.

This paper addresses the simultaneous role of vertical and horizontal trust on organizational climate and how it contributes to team learning. The results indicate that organizations emphasis on horizontal trust can plays a vital role in team learning, which is a contribution to enhancing teamwork and performance in organizations.

This paper aims to explore the relevant literature available regarding the use of repetitive transcranial magnetic stimulation (rTMS) as a mode of treatment for obsessive-compulsive disorder (OCD); to evaluate the evidence to support the use of rTMS as a treatment option for OCD.

The authors electronically conducted data search in five research databases (MEDLINE, CINAHL, Psych INFO, SCOPUS and EMBASE) using all identified keywords and index terms across all the databases to identify empirical studies and randomized controlled trials. The authors included articles published with randomized control designs, which aimed at the treatment of OCD with rTMS. Only full-text published articles written in English were reviewed. Review articles on treatment for conditions other than OCD were excluded. The Covidence software was used to manage and streamline the review.

Despite the inconsistencies in the published literature, the application of rTMS over the supplementary motor area and the orbitofrontal cortex has proven to be promising in efficacy and tolerability compared with other target regions such as the prefrontal cortex for the treatment of OCD. Despite the diversity in terms of the outcomes and clinical variability of the studies under review, rTMS appears to be a promising treatment intervention for OCD.

The authors of this scoping review acknowledge several limitations. First, the search strategy considered only studies published in English and the results are up to date as the last day of the electronic data search of December 10, 2020. Though every effort was made to identify all relevant studies for the purposes of this review per the eligibility criteria, the authors still may have missed some relevant studies, especially those published in other languages.

This review brought to bare the varying literature on the application of rTMS and what is considered gaps in the knowledge in this area in an attempt to evaluate and provide information on the potential therapeutic effects of rTMS for OCD.

This paper aims to examine the influence of interactive social media marketing communications on teenagers’ cognitive, affective and behavioral attitude components in South Africa. The study also considers the impact of a number of additional factors such as usage (access, length of usage, log-on frequency, log-on duration and profile update incidence) and demographic (gender, age and population group) variables on young consumers’ attitudes toward social media marketing communications.

A survey was used via three self-administered questionnaires, which were distributed to over 13,000 learners in the age range of 13-18 years (Generation Z cohort) at colleges and high schools in South Africa. A generalized linear model was used for statistical data analysis.

The study ascertained that social media marketing communications had a positive on each attitude component among adolescents, but on a declining scale, which correlates to the purchase funnel. The results also revealed that teenagers who used social media for long time periods; updated their profiles frequently and were from the Colored and Black population groups, displayed the most favorable attitudinal responses to social media marketing communications.

Social media was collectively analyzed and did not consider the number of different social media types, which could be examined individually. This investigation only considered the Generation Z cohort, but other cohorts to attitudes toward social media marketing communications could also be assessed.

Companies and their brands should consider using and/or adapting their strategies based on the declining impact of social media marketing communications on the hierarchical attitude stages among young consumers and the divergent influence on usage and demographic variables when targeting the lucrative and technologically advanced, but capricious, Generation Z consumers.

This research established that social media marketing communications had a favorable influence on cognitive, affective and behavioral attitude components among young consumers, but on a declining scale, which is in congruence with the purchase funnel model. This investigation also makes an important contribution to attitudinal research in developing countries, where there is a lack of research in social media marketing communications.

In this article, we discuss an innovative audience research methodology developed for the AHRC-funded “Beyond the Multiplex: Audiences for Specialised Film in English Regions” project (BtM). The project combines a computational ontology with a mixed-methods approach drawn from both the social sciences and the humanities, enabling research to be conducted both at scale and in depth, producing complex relational analyses of audiences. BtM aims to understand how we might enable a wide range of audiences to participate in a more diverse film culture, and embrace the wealth of films beyond the mainstream in order to optimise the cultural value of engaging with less familiar films. BtM collects data through a three-wave survey of film audience members’ practices, semi-structured interviews and film-elicitation groups with audience members alongside interviews with policy and industry experts, and analyses of key policy and industry documents. Bringing each of these datasets together within our ontology enables us to map relationships between them across a variety of different concerns. For instance, how cultural engagement in general relates to engagement with specialised films; how different audiences access and/or share films across different platforms and venues; how their engagement with those films enables them to make meaning and generate value; and how all of this is shaped by national and regional policy, film industry practices, and the decisions of cultural intermediaries across the fields of film production, distribution and exhibition. Alongside our analyses, the ontology enables us to produce data visualisations and a suite of analytical tools for audience development studies that stakeholders can use, ensuring the research has impact beyond the academy. This paper sets out our methodology for developing the BtM ontology, so that others may adapt it and develop their own ontologies from mixed-methods empirical data in their studies of other knowledge domains.

This paper aims to analyze the ex ante and ex post economic efficiency of the preventive agreement (concordato preventivo) or composition with creditors as defined by the Italian Bankruptcy Law. This study examines four possible outcomes of the procedure: homologation (confirmation); the degree of dissent/consent of creditors; the revocation, admissibility or inadmissibility; the declaration of the company bankruptcy in preventive agreement.

This paper uses data from 728 Italian companies which filed for preventive agreement in 2016. In reference to each of the four possible outcomes, this study applies nine logit regressions to analyze the effects of a series of efficiency variables ex ante (corporate-based drivers) and ex post (procedure-based drivers).

Results show the relevance of the debt structure, ownership structure and virtuous behavior, corporate governance and management systems, as well as effectivity of the court control on the preventive agreement outcome.

This paper draws on original data of bankruptcy in Italy and gives empirical evidence of the ex ante and ex post factors on the outcomes of the preventive agreement.

The purpose of this paper is to explore the fluidity of the fieldwork roles “insider” and “outsider.” The paper aims to move the discussion of insiders from an a priori categorized status and contribute to the literary insider–outsider debate by unfolding the micro process of how the role of an insider is shaped in situ. Grounded in empirical examples, the paper illustrates how the researcher’s role is shaped through interactions with organizational members and by context.

The paper is based on an ethnographic study in an IT department of a Nordic bank and draws on empirical material generated through a combination of data: shadowing, interviews, observations and documents. Excerpts from fieldnotes are included to invite the reader into “the scenes” played out in the field and are analyzed in order to illustrate the shaping of roles in situ.

The study finds that, independent of the researcher’s role as sponsored by the organization, the interactions with organizational members and context determine whether the researcher is assigned a role as insider or outsider, or even both within the same context.

The paper contributes with a new discussion of how the roles of insiders and outsiders are fluid by discussing the shaping of the roles in situ. By drawing on relational identity theories, the paper illustrates how interactions and context influence the researcher’s role, grounded in empirical examples. In addition, the paper discusses what the assigned roles enable and constrain for the ethnographer in that particular situation.

This paper aims to present new evidence from the Cambridge Study in Delinquent Development (CSDD) showing the extent to which obstetric (e.g. abnormal birth weight, confinement at birth, severe abnormality of pregnancy, etc.) and early childhood and family factors (illegitimate child, unwanted conception, family overcrowding, etc.) have predictive effects on psychopathic traits measured later in life at age 48 years.

Data collected in the CSDD are analysed. This is a prospective longitudinal study of 411 London men from age 8 to age 61 years.

The results suggest that none of the obstetric problems were predictive of adult psychopathy. However, some other early childhood factors were significant. Unwanted conception (by the mother) was significantly associated with high psychopathy. The likelihood of being an unwanted child was higher when the mother was younger (19 years or less), and when the child was illegitimate. The poor health of the mother and living in an overcrowded family were also significant in predicting psychopathy in adulthood, as well as both psychopathic personality (F1) and psychopathic behaviour (F2).

These findings suggest the influence of very early emotional tensions and problematic social background in predicting psychopathic traits in adulthood (at age 48 years). They also emphasise the importance of investigating further the very early roots of psychopathic traits.

In the early to mid-twentieth century, psychiatrist-led occupational therapy departments emerged in Irish psychiatric hospitals. This marked a transition towards establishing rehabilitative services in institutional settings. This paper aims to examine the development of occupational therapy in Grangegorman Mental Hospital and its auxiliary hospital, Portrane Mental Hospital from 1934-1954.

Historical documentary research methods were used to analyse primary source data from Grangegorman Committee Minutes, Inspector of Mental Hospital Reports, Boroughs of Mental Hospitals, Department of Foreign Affairs documents and newspaper archives. The archival data was analysed using both a chronological and thematic approach.

The main key event emerged in 1935 when four Grangegorman nursing staff were sent to Cardiff Mental Hospital to undergo a six month training course in occupational therapy. The following themes emerged – “establishing occupational therapy in Grangegorman and Portrane”; “the role of short-course trained nursing staff in providing occupational therapy services” and “therapeutic rationales vs hospital management rationales”.

This study throws light on the early practitioners of occupational therapy in Grangegorman and highlights the complexities of occupational therapy’s role origins in mid-twentieth century Ireland. In line with contemporaneous psychiatric hospitals, the occupational therapy activities promoted in Grangegorman were mainly handicraft or productivity based. The absence of patients’ voices means there are limitations to determining the therapeutic nature of this early occupational therapy service.

Since the UK Companies Act 1981, different reporting standards have developed for different classes of company to reduce the reporting burden on non-listed companies. There are now different regimes for listed, large private, medium-sized, small and micro companies. This strategy raises the issue of whether earnings quality across the different classes of company is comparable. The paper aims to discuss this issue.

The paper uses the smoothness of earnings to measure reporting quality across the different types of companies from 2006 to 2013, based on 514,000 observations. Smoothness is an indicator of poor quality.

The authors find that listed companies have the highest earnings quality, closely followed by small and micro companies. In contrast, large private and medium-sized companies have much lower earnings quality. Overall, the authors find companies which switch between reporting regimes have lower earnings quality. The authors also find that earnings quality is not affected by the small company exemption from audit.

Companies filing abbreviated accounts are excluded since they do not file an income statement. The recent revisions to UK GAAP (FRS 102 and FRS 105) are not examined due to insufficient data.

The Financial Reporting Council’s (FRC) strategy of reducing the financial reporting and auditing obligations for small companies seems not to have significantly affected earnings quality. However, the FRC may need to review the reporting requirements of large private and medium-sized companies and also the option of companies to switch between reporting regimes; in these settings earnings quality appears to be weaker.

The paper studies the effect of earnings quality across the different reporting regimes in the UK. Novel and important features of the study are that the sample covers a wide variety of small and micro companies which have not been analyzed previously; the results are disaggregated by year, for assurance that the results are not driven by a single rogue year; and the authors also address the small company exemption from audit, and the flexibility of non-listed companies to switch between regimes.