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The study aims to investigate how personal values (PVS) influence research self-efficacy (RSE) among academics in public universities in Tanzania.

A cross-sectional design was utilized by the study to gather data once through structured questionnaires administered to 247 academic staff from four public universities in Tanzania.

Generally, the results show that PVS positively and significantly influence RSE in universities. Specifically, OPC has β value of 0.284 and p < 0.001, SEFN has β = 0.352 and p < 0.001 and CONS has a β = 0.198 and p = 0.003.

University management should include PVS as among the criteria for recruitment of academic staff, as it determines their confidence in engaging in research.

The findings of this study broaden the applicability of Schwartz human values theory in Tanzania’s universities. Moreover, by carrying out empirical research on the influence of PVS on RSE in developing context such as Tanzania, the study contributes to the body of literature on PVS and RSE.

The aim of the article is to develop a framework for assessment for contemporary commercial music (CCM) in a music department that is still organised in a traditional way. Assessment of CCM in tertiary institutions and external graded music exams were described and analysed, followed by the presentation of an assessment framework.

This research design is a content analysis. Data was collected through purposive sampling of primary sources of CCM syllabi. These syllabi are used descriptively and analytically for comparison.

The major findings from the content analysis are presented as an assessment framework for CCM. The assessment framework has implications for teaching and learning vocal CCM at both undergraduate and postgraduate in higher education.

The study focused on the development of assessment criteria for CCM, in a music department where no degree specialisation for CCM exists, and CCM is manifested in the principal instrument only. The framework for assessment may be useful to practitioners and academics who are attempting to introduce CCM in classically oriented music departments and where external constraints prohibit the introduction of a degree specialising in CCM.

This article presents an authentic assessment framework for CCM, that considers its style and performance practices.

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 study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.