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Considering the growing global significance of intellectual capital, we explore the impact of foreign directors on the effectiveness of intellectual capital.

Using 21,352 firm-year observations of Chinese-listed firms, for 2006–2020, we employ a modified value-added intellectual coefficient model to evaluate intellectual capital efficiency. The author use ordinary least squares regression as the main method, with a variety of methods for endogeneity and ensure robustness, including the fixed-effects method, propensity score matching, Two-step system GMM and Heckman’s two-step model, as well as other techniques.

Our findings indicate that foreign board directors significantly increase aggregate intellectual capital and its components, including capital employed efficiency, human capital efficiency, structural capital efficiency, and relational capital efficiency. Further, foreign directors have more impact on the intellectual capital efficiency of non-state-owned versus state-owned enterprises. We also observe that the impact becomes significantly greater with the presence of three or more foreign directors. Our findings hold up to various measures of board internationalization and a battery of robustness tests.

The research results show that the foreign directors on boards are related to IC efficiency, and IC efficiency is crucial to enterprises' value creation and competitive advantage in the era of the knowledge economy. Our findings are useful for companies and governments that are interested in improving the performance of IC.

This study provides novel evidence by using the MVAIC model to investigate foreign directors on boards and their relationship with IC efficiency among Chinese companies, while most previous studies have linked IC efficiency to financial performance. The findings also suggest that the influence of nationality diversity differs concerning ownership structure and their threshold.

The purpose of this paper is to identify the significant role of accounting in the expropriation of Jewish real estate after the enforcement of race laws under Benito Mussolini’s Fascist regime in Italy.

Hannah Arendt’s understanding of government bureaucracy in the twentieth century totalitarian regimes informs the research which draws upon a wide range of primary sources.

Implementation of the program of expropriation was the responsibility of a government body, EGELI, which was created specifically for this purpose. The language of accounting provided the means to disguise the nature and brutality of the process and allow bureaucrats to be removed from the consequences of their actions. Accounting reports from EGELI to the Ministry of Finance confirmed each year that those who worked in EGELI were devoted to its mission as an agency of the Fascist State.

The findings of this study recognize the need for further research on the role played by servicemen, bureaucrats and accounting as a technology of government in the deportation of Italian Jews to Germany. The study also provides impetus to examine how other countries managed the properties confiscated or expropriated from the Jews in the earlier stages of the Final Solution.

The study is the first to identify the significant role played by accounting and accountants in the persecution of Italian Jews under the Fascism.

The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy.

The paper is informed by Foucault’s studies of lunatic asylums and his work on governmentality which gave prominence to the role of statistics, the “science of the State”.

This paper identifies a number of roles played by accounting in the management of the lunatic asylum studied. Most importantly, information which formed the basis of accounting reports was used to describe, classify and give visibility and measurability to the “deviance” of the insane. It also legitimated the role played by lunatic asylums, as entrusted to them in post-Napoleonic early nineteenth century society, and was a tool to mediate with the public authorities to provide adequate resources for the institution to operate.

This paper encourages accounting scholars to engage more widely with socio-historical research that will encompass organisations such as lunatic asylums.

This paper provides, for the first time, a case of accounting applied to a lunatic asylum from a socio-historical perspective.

A vast amount of educational literature has repeatedly documented the overrepresentation of African American male students in exclusionary school punishment. However, amid the wealth of data and statistics on the topic, a viable theoretical explanation, that helps to make sense of the disproportionately high number of suspensions for Black males, remains relatively absent. Drawing upon the Method of Theory Triangulation, this chapter uses three conceptual frames to develop a plausible, causal narrative for deconstructing how pose, perception, and threat converge create a perfect storm of conditions that perpetuate discriminatory discipline practices. Based on the theoretical considerations implicit in this account, practical recommendations are offered to educational stakeholders who might be interested in improving school discipline practices and reducing the number of Black males disproportionately targeted for disciplinary action.

This paper aims to illustrate how network analysis can be used to assess the group relationships within a professional football team, starting from the assumption that team results depend, at least in part, on the interaction between team members on the pitch. Elaborating an evaluation model of team relationships can help management in making conscious choices with regards to footballer assessment, selection and acquisition.

The methodology is based on a qualitative/quantitative approach. Data have been acquired through direct observation. UCINET 6.4 software was used to elaborate the data.

An empirical observation was carried out according to the network analysis applicative process, through the analysis of a UEFA Champions League match. The objective was to illustrate the potential of network analysis to assess football team relationships and identify a system of quantitative key indicators, which can be used to elaborate a framework for evaluating the relationships in professional football teams.

This model means that it is possible to analyse elements such as the group members’ attitude towards cooperation, providing an evaluation tool for membership relationships that have not yet been expressed through quantitative indicators, as these indicators are relevant in the development of football game tactics.