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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 aims to investigate the role of Industry 4.0 (I4.0) technologies (base and front-end) on the deployment of Lean bundles (just-in-time, total productive maintenance and total quality management) to achieve operational performance.

We adopt a stakeholder perspective by considering the role of leaders, employees and customers when engaged in quality improvement. The objective is to compare moderation and mediation models and address a gap in literature related to the contrasting outcomes from I4.0 technologies and Lean deployment on firm performance. We perform survey research involving 270 manufacturing firms. We use factor analysis, hierarchical ordinary least squares regression and bootstrapping techniques to evaluate the hypothesised relationships.

Our findings confirm I4.0’s mediating influence, suggesting that organisations focusing on stakeholders’ engagement in quality more effectively develop Lean bundles and achieve operational performance. Regarding moderation models, we find no significant relationship between base technologies (Internet of Things, big data, cloud computing and artificial intelligence) and contrasting results from front-end technologies (robotics, simulation, augmented and/or virtual reality and 3D printing) on deployment of Lean bundles.

Our work theoretically contributes to the current operations management field by showing that organisations should first engage stakeholders for quality improvement instead of trying to engage stakeholders and adopt digital technologies simultaneously to deploy Lean bundles.

During the last decade, several areas in the biomedical and social sciences experienced a reproducibility crisis, where mounting empirical evidence indicated that many published findings could not be successfully replicated. This crisis resulted in considerable introspection within the field of statistics because the null hypothesis statistical testing (NHST) paradigm is acknowledged as one of its root causes based on widespread agreement that it is deeply flawed. However, unlike in many other areas, there has yet to be a concerted effort within the discipline of accounting to acknowledge these developments, let alone steps taken to improve practice. This essay aims to spark discussion and debate on the validity of the NHST paradigm by presenting a comprehensive case, incorporating the latest arguments and findings, that demonstrates why the paradigm needs to be abandoned, especially in fields where statistical model misspecification looms large and statistical power is low, such as in management accounting. In so doing, the analysis exposes why obtaining robust knowledge in management accounting has proved elusive. Additionally, it offers a new perspective on the reproducibility crisis and critical insights for improving statistical practice.

The study aims to explore how the monitoring and resource provision function of board of directors impact the association between ownership concentration and small- and medium-sized enterprise (SME) initial public offering (IPO) underpricing in the context of an emerging economy like India.

The sample comprises 390 SME IPOs listed on Bombay Stock Exchange SME platform and National Stock Exchange EMERGE (EMERGE is the NSE new initiative for SMEs to raise the funds from investors) in India. To test the moderating impact of the board monitoring role and resource provision role, the study employs hierarchical moderated regression subject to the fulfillment of assumptions.

The findings divulge that ownership concentration significantly reduces underpricing, hinting towards the operationalization of alignment of interest hypothesis. With regards to moderating relationship, the study found that while board resource providing role negatively moderates the relationship between ownership concentration and SME IPO underpricing, board monitoring function fails to cast any significant impact on the relationship between ownership concentration and SME IPO underpricing.

The present study ignores larger firms listed on the main platform which have complex decision-making than smaller firms. Besides, it is confined to only a single country, i.e. India. Extending the study to other countries with similar institutional characteristics would have validated the findings. Furthermore, the moderating impact of other organizational factors like firm age, lifecycle of firm and change in technology would form an interesting avenue for future research.

The findings of the study have practical implications for managers in designing the adequate board structure that significantly reduces underpricing. It thus further advices the issuers on focusing more on strengthening the resource provision role of board of directors for achieving higher rewards. The findings are helpful to policymakers in framing such policies that enhance the resource-oriented role of board of directors and resource accessibility for SMEs. Furthermore, the results advise the investors to be relatively assured about the SMEs whose board exercises its resource provision role emphatically. Accordingly, findings are helpful to investors in making investment decisions in alternative market settings characterized by the concentrated ownership structure.

The study furthers the debate on the importance of two prominent roles played by board as a moderating variable in the underexplored context of IPO underpricing of small and medium-sized firms in India.

This study aims to investigate the influence of supervisor knowledge sharing on the task performance and the overall evaluation of employees in the context of supervisor-subordinate relationships, a prevalent yet underexplored mode of knowledge transfer.

Drawing on the social exchange perspective, we propose a framework integrating supervisors’ self-sacrificial leadership and employees’ supervisor-directed organizational citizenship behavior (OCB-S) as critical drivers of efficient knowledge transfer. By bridging micro- and macro-level organizational behavior, this study addresses a key research gap and provides a holistic understanding of factors that enhance knowledge transfer within organizations. To empirically test the hypotheses proposed in our study, we employed the PROCESS macro Model 7 to validate the moderated mediation model and conducted bootstrapping analyses to confirm the statistical significance of the predicted relationships.

This study offers insights into the micro-processes underlying interpersonal knowledge transfers within supervisor-subordinate relationships. It highlights the significance of self-sacrificial leadership and OCB-S in facilitating effective knowledge sharing, ultimately influencing the task performance and the overall evaluation of employees.

This study contributes to the existing literature on knowledge management by exploring the understudied area of knowledge sharing within supervisor-subordinate relationships. It provides a framework that integrates leadership and OCB as key factors influencing knowledge transfer efficiency. The findings offer practical implications for organizations seeking to optimize knowledge management practices, leadership development and performance appraisal processes.

Directors’ human capital has long been recognised as vital to ensuring effective corporate governance. While previous studies have sought to link director human capital with specific firm-level outcomes, there are persistent challenges facing researchers who seek to understand better what kind of human capital makes a difference to effective board role execution. This study aims to understand whether the way directors fulfil their roles and contribute to boardroom dynamics is shaped by any human capital they gain via senior executive experience.

We draw insights from 30 in-depth, semi-structured interviews with Indian directors to capture their perceptions and experiences of how a specific kind of human capital, namely the C-suite experience, affects directors' boardroom dynamics and board role execution.

We highlight how directors with executive experience appear to have a more salient set of human capital to draw on. Specifically, they report navigating governance processes differently, displaying a more contextualised understanding of boardroom dynamics and having a broader understanding of the firm’s problems. Doing so enables them to foster constructive board-management relationships and improve their service role execution.

Our qualitative data are drawn from a purposively sampled group in a specific governance system (India). While this does not threaten the key theoretical insights, it does raise questions about their generalisability to other governance contexts.

Directors with executive experience build trust through their orientation towards and understanding of management without diminishing their capacity to scrutinise management decisions. The human capital of these directors appears to engender a more effective and contextualised boardroom dynamic that facilitates the execution of socialised accountability through balancing the control and service roles.

Our findings highlight the potential importance of a shared understanding of the communication and collaboration processes of corporate governance (i.e. a common transactional memory framework) between directors and management. Directors who share this understanding with management are more likely to effectively engage in the service role while not compromising the control role. This shared understanding appears to allow these directors and executives to encode, store and retrieve relevant information they need more effectively, engendering the trust between them that seems to foster socialised accountability.

The debate on the impact of corporate governance frameworks on bank performance is still ongoing and the large empirical literature on the association between them is still inconclusive. This study aims to contribute to this flow of research by detecting the association between six corporate governance variables and cost efficiency and return on assets.

This study exploits the generalised method of moments method on a sample of 150 banks operating in 15 MENA countries between 2009 and 2020.

The empirical results show that larger boards and the existence of large share owners result in a lower cost efficiency and profitability. Conversely, it was found that a higher percentage of women board members, and the presence of an audit committee boost bank performance. Finally, the results do not show that board independence and chairperson-CEO role duality play any substantial role in determining Middle East and North Africa (MENA) bank cost efficiency and profitability.

The findings of this paper suggest putting cap on the size of boards, restricting ownership block holding, encouraging higher gender diversity and selecting independent, non-executive directors based on experience and expertise, not only to meet the regulatory requirements in the MENA banking sector.

The added value of this paper is that it proposes directives for the MENA banking regulators regarding the optimal board of director’s structure related to size and composition.

Digital political advertising has been essentially unregulated for a long time. More recently, a number of notable scandals, such as the Facebook–Cambridge Analytica affair and the external meddling in Brexit and the 2016 US elections, have compelled the European Union to take regulatory action. After discussing the growing role of political advertising for political parties and candidates and the major challenges this implies in terms of electoral integrity, this chapter explores the genesis, significance as well as the limitations of the Transparency and Targeting of Political Advertising (TTPA) Regulation. Introduced in 2024, the TTPA establishes a common regulatory framework across EU Member States ensuring minimum transparency requirements that digital platforms must comply with, including disclosure about the origins, parameters and funders of political advertisements directed to European citizens. While emphasising the important step forward of this Regulation for the countering of information manipulation and foreign interference in elections and the relevant shift in the EU relationships with platform services, we point to a number of problems that remain unaddressed, including the manipulative and deceptive use of political content, hate speech, misinformation and political polarisation.

The purpose of this paper will be to ascertain the underpinning reason for restraint use in the acute paediatric setting. In the UK, presentations for mental health-related needs within paediatric settings have increased. These admissions can be associated with patients with significant mental health and trauma histories who present with behaviours that challenge, risking exposure to higher levels of restrictive practice.

A literature review was conducted across five databases, PsychINFO, EMCARE, EMBASE, MEDLINE and CINAHL. Search terms related to “paediatrics” and “restraint” were used. In all, 116 studies were screened with 78 studies being retrieved for analysis. A total of eight studies were included for review. All studies were quality assessed using the appropriate tool that adhered to each respective design.

Five themes were extracted from the analysis and presented. These themes were identified as “restraint as part of the role of paediatric nursing”, “culture and attitudes”, “lack of guidance and agreed terminology”, “lack of other alternatives” and “training”. Restraint in paediatrics is unregulated not only in the UK but also globally. Positive behaviour support is highlighted as an approach for restraint reduction in paediatric settings.

This literature review identifies a significant lack of research regarding restraint for young people with mental health presentations in the paediatric setting. This paper sets forth the need for future research both in the UK and globally.