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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.

Integrated reporting (IR) provides a joint overview of an organisation’s financial and sustainability performance and strategies. While the prior literature often critiques IR’s potential to entrench injustice, a systematic approach has not been followed. Therefore, this paper provides a systematic literature review, uncovering IR injustices, informing the development of an IR injustice assessment framework to identify injustices and a research agenda.

Combining Flyvbjerg’s phronetic social science and the phases of the IR idea journey to focus on injustice, this paper reviews published IR articles to inform a critique of IR. As a result, we identify specific injustice(s), the actors responsible for them, as well as the victims, as a basis for recommendations for praxis through the development of an IR injustice assessment framework and a research agenda.

We find that different approaches are needed in each phase of the IR idea journey. In the (re)generation phase, a pluralistic approach to IR is needed from the very beginning of the decision-making process. In the elaboration phase, the motivations and the features of IR are assessed. In the championing phase, IR champions support radical innovation, whereas IR opponents are obstructing its spread. In the production phase, the extent to which IR and integrated thinking are linked to the business model is assessed. Finally, we find that IR’s impact is often limited by the symbolic implementation of its tenets.

The findings suggest a need for companies to rethink the ways in which IR is implemented and used to analyse the ways in which IR is supported and disseminated within and outside the organisation, to focus on internal processes and to reflect on the expected impact of IR on the company’s stakeholders.

This study represents the first systematic approach to identifying IR-related injustices, involving how IR adoption might create injustices and marginalise certain stakeholder groups, and offering recommendations for praxis. Furthermore, the paper details the role of IR in either mitigating or amplifying these injustices and develops a research agenda.

This study aims to examine the influence of employee vitality and tenure on the nexus between citizenship fatigue and knowledge-sharing behaviour among academic staff in Ghanaian higher education institutions.

A sample of 876 faculty members from traditional and technical universities was chosen for the study using convenience sampling technique. Data was analysed using PLS-SEM with SmartPLS 4.

Results reveal that citizenship fatigue negatively influences faculty members’ knowledge-sharing behaviour. In addition, employee vitality and tenure mitigate the negative influence of citizenship fatigue on faculty members’ knowledge-sharing behaviour.

The findings suggest that the management of higher education institutions should focus on creating a workplace culture that cultivates workplace vitality and promotes long tenure to reduce the negative influence of citizenship fatigue on the knowledge-sharing behaviour among faculty members.

This study represents one of the earliest attempts to examine a theoretical framework that connects citizenship fatigue, employee vitality, knowledge-sharing behaviour and employee tenure within the context of higher education.

This study aims to investigate the factors influencing the adoption of online pharmacies in Qatar using the unified theory of acceptance and use of technology-2 (UTAUT-2) framework. Specifically, this study examines the impact of performance expectancy, effort expectancy, social influence, hedonic motivation, habit, technology trust, perceived risk and users’ level of awareness of behavioral intention, which in turn affects the adoption of online pharmacies. Furthermore, this study explores the moderating role of word-of-mouth (WOM) recommendations on the relationship between behavioral intention and online pharmacy adaptation.

This study adopted a descriptive, quantitative approach to investigate the UTAUT-2 model in the context of consumers’ adoption of e-pharmacy in Qatar. Through convenience sampling, 455 responses were collected from regular customers accessing online pharmacy services. The data were analyzed using Smart-PLS 3.2 software to examine the hypothesized relationships.

The results showed that WOM recommendations significantly enhanced the relationship between behavioral intention and adopting online pharmacies in Qatar. This study identified the factors that may hinder or enable the adoption of online pharmacies, including performance expectancy, effort expectancy, social influence, hedonic motivation, habit, technology trust, perceived risk and users’ level of awareness.

This study contributes to the existing literature on technology acceptance by extending the UTAUT-2 model and recognizing three additional variables (perceived risk, technology trust and technology awareness). These need to be investigated against UTAUT-2 variables to detect the significance of their impact on adapting the e-health concept in Qatar. The potential for cultural change to accelerate the adoption of online pharmacies is highlighted. Future research should explore the role of moral and cultural factors in technology adoption.

The results underscore the economic and social significance of e-pharmacy adoption, particularly within the context of a developing country. Considering the positive intentions expressed by individuals toward e-pharmacy, it becomes crucial for managers and decision-makers to make strategic choices to address any challenges that may arise. Policymakers are encouraged to enhance their services and implement various development initiatives to expand e-pharmacy accessibility and availability.

This study builds upon previous research on e-commerce in the pharmaceutical industry and provides a comprehensive understanding of customers in developing countries. Extending the UTAUT-2 model and identifying additional variables contributes to the knowledge of e-health concepts in Qatar. The findings have practical implications for developing strategies to promote online pharmacy adoption in Qatar and other countries.

This study aims to explore the relationship between global unity and cultural diversity in an interconnected world, examining how globalization influences cultural exchange while preserving identities. Using hybrid thematic content analysis (HTCA), it reveals how cross-cultural collaboration can be fostered amid global challenges like climate change, health crises and technology. The research offers insights into integrating global efforts with local cultural nuances to create sustainable solutions. By bridging qualitative and quantitative approaches, it provides new perspectives on harmonizing global interconnectedness with cultural preservation in governance, technological innovation, diplomacy and education.

This research applied content analysis, thematic analysis and HTCA to examine global unity and cultural diversity. Content analysis highlighted key themes in international frameworks, whereas thematic analysis delved into elements promoting cultural preservation and adaptation. HTCA synthesized these insights, combining content-focused themes with broader cultural, economic and policy perspectives. Data sources included academic literature, international policy documents and case studies from UNESCO and regional cultural policies.

The findings reveal that while globalization drives global unity, cultural diversity remains crucial for preserving individual identities. Key themes include multiculturalism, cultural exchange, hybridization and resistance to homogenization. While globalization can erode local traditions, it also fosters cultural enrichment, seen in fusion cuisine, multilingualism and ethical fashion. The research identifies strategies for balancing global unity and cultural diversity, such as hybrid approaches to environmental sustainability, integrating cultural insights into global health and inclusive technological innovations like AI and virtual reality. It also highlights the role of institutions like UNESCO in promoting cultural diplomacy and the challenges in balancing global governance with cultural diversity.

This research is limited by its reliance on secondary data from policy documents and literature, without primary data from affected communities or policymakers. Future studies could incorporate interviews and surveys to gain first-hand perspectives. In addition, the geographic focus on documented globalization effects limits broader applicability; more inclusive case studies across diverse cultural contexts are recommended.

The study offers actionable insights for policymakers, educators and cultural leaders to promote inclusive cultural exchange and hybridization strategies. It emphasizes balancing globalization benefits with cultural heritage protection. Practical applications in education, health and technology should consider cultural differences for more inclusive and effective solutions, such as integrating global citizenship and cultural sensitivity in educational policies.

The study emphasizes how intercultural understanding and collaboration can enhance social cohesion in multicultural societies. It advocates for celebrating diversity, fostering cultural dialogue and promoting inclusive global policies to build peace and address global issues while maintaining diverse identities.

This study’s originality lies in its methodological triangulation, using HTCA as a novel approach to unify content and thematic insights. By integrating content analysis, thematic analysis and HTCA, this research offers a unique multidimensional analysis of global unity and cultural diversity, revealing how these aspects can coexist within globalization.

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

This research aims to examine the potential tensions and management strategies for adopting artificial intelligence (AI) within Sales and Operations Planning (S&OP) environments.

We conducted in-depth interviews with eight S&OP professionals from different manufacturing firms, supplemented by interviews with AI solutions experts and secondary document analysis of various S&OP processes, to scrutinize the paradoxes associated with AI adoption in S&OP.

We revealed 12 sub-paradoxes associated with AI adoption in S&OP, culminating in 5 overarching impact pathways: (1) balancing immediate actions with long-term AI-driven strategies, (2) navigating AI adoption via centralized systems, process redesign and data unification, (3) harmonizing AI-driven S&OP identities, collaboration and technology acceptance, (4) bridging traditional human skills with innovative AI competencies and (5) managing the interrelated paradoxes of AI adoption in S&OP.

The findings provide a roadmap for firms to proactively address the possible tensions associated with adopting AI in S&OP, balancing standardization with flexibility and traditional expertise with AI capabilities.

This research offers (1) a nuanced understanding of S&OP-specific paradoxes in AI adoption, contributing to the broader literature on AI within operations management and (2) an extension to Paradox Theory by uncovering distinct manifestations at the AI–S&OP intersection.

This paper presents a reflection in memory and tribute to the work and life of Professor Barbara Czarniawska (1948–2024).

We invited those colleagues whom we knew to be close to Barbara to submit reflections about her contributions to academia alongside their memories of her as a person. We present these reflections in the order we received them, and they have only been edited for minor grammatical and punctuation issues to preserve the voice of the contributing authors.

The reflections in this paper represent different translations of Barbara’s academic and theoretical contributions. However, she also contributed to people. While we can count the number of papers, books and book chapters she published, we must also count the number of co-authors, Ph.D. supervisions, visiting professorships and conference plenaries she touched. This (ac)counting tells the story of Barbara reaching out to work and interact with people, especially students and early career researchers. She touched their lives, and the publications are an artefact of a human being, not an academic stuck in an ivory tower.

A paper in Barbara Czarniawska’s honour where some of her closest colleagues can leave translations of her work through a narrative reflection, seems to be a fitting tribute.

This study aims to investigate the relationship between intellectual capital (IC) and sustainability in practice by developing and testing a management control tool to enhance sustainability through IC. The case tested is a publicly listed Italian information technology company.

Employing an interventionist research approach, the authors actively participated in a team tasked with designing a new IC reporting system. The methods of inquiry included in-depth interviews with project stakeholders and reviewing internal documents to offer a critical and performative analysis of IC practices in action. The resulting analysis led to the development of a new management control tool.

The management control tool developed in collaboration with the company not only significantly enhanced sustainability performance, it also fostered integrated thinking. Specifically, the tool helped to identify, measure and monitor firm-specific IC, including skills and competencies, knowledge and innovation, values, legitimacy, trust and reputation.

The findings contribute to the ongoing discourse on IC practices. Through new insights into the practical relationship between IC and sustainability, this paper affirms IC’s significance to businesses that want to improve their sustainability. The study also presents a methodical approach to integrating sustainability thinking into corporate practices, adding to the limited literature on how management control systems can promote corporate sustainability.

This paper aims to analyze the impact of intellectual capital disclosure (ICD) and its components on firm performance (FP) while discovering the recent Indian ICD trend and pattern.

Visualizing intellectual capital (IC) through the interpretive lens of the Fourth Industrial Revolution, the study uses agency and signaling theories to elucidate the empirical relationship between ICD and FP of Indian knowledge-sector firms using partial least squares-structural equation modeling (PLS-SEM). Content analysis is used to capture the ICD of 72 NSE-listed firms for five years.

While revealing an increasing ICD trend, the study confirms that the Indian knowledge sector firms strategically design the component-wise ICD in hierarchical alignment with their value creation. Despite human capital disclosures favorably influencing FP, the overall ICD negatively impacts FP. Structural and relational capital disclosure contribute to this negative relationship due to apprehended loss of competitive advantage.

The paper provides information that may assist companies in identifying the specific intellectual capital components that drive financial performance. We suggest firms be strategically responsive in intellectual capital management and disclosure practices considering the value effect due to transparency and loss of competitive advantage.

Contradicting the scanty literature, this study provides a realistic conclusion to the ICD–FP relationship in alignment with ICD trends. The study contributes to the literature by providing a comprehensive and accurate view of ICD in the study setting through improved ICD framework and methodological advancement. It adds value in the contemporary market where the competition is intellectual capital-driven.