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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 paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

The purpose of this article is to present a systematic review of scientific production on career stages in the last decade (2011–2020). More specifically, it seeks to understand the methodological approaches, how career stages have been operationalized in research in the Management field, and the main results of these researches.

The authors searched articles about career stages on the Web of Science database published between 2011 and 2020. The final portfolio for the systematic review included 20 article based on pre-established criteria for the selection.

The results present an overview of these articles, as well as the methodological approaches used. The authors confirmed that there is no consensus on the operationalization of the career stage. Five topics associated with career stages were discussed: workers' attitudes and behaviors; training and mentoring; intentions; perception of success and work-life balance; and work values.

The authors found no other studies concerning the review of scientific production on career stages and divergences in the operationalization of the theme. However, considering the large number of research studies that deal with careers and their stages, it is relevant to discuss how the career stages can be operationalized and whether their operationalization is valid.

The purpose of this paper is to explore the merits of lesson study (LS) as a research approach for research in (science) education. A lesson was developed to introduce students to model-based reasoning: a higher order thinking skill that is seen as one of the major reasoning strategies in science.

Participants of the LS team were three secondary school teachers and two educational researchers. Additionally, one participant fulfilled both roles. Both qualitative and quantitative data were used to investigate the effect of the developed lesson on students and to formulate focal points for using the LS as a research approach.

The developed lesson successfully familiarized students with model-based reasoning. Three main focal points were formulated for using LS as a research approach: (1) make sure that the teachers support the research question that the researchers bring into the LS cycle, (2) take into account that the lesson is supposed to answer a research question that might cause extra stress for the teachers in an LS team and (3) state the role of both researchers and teachers in an LS team clearly at the beginning of the LS cycle.

This study aims to investigate whether LS can be used as a research approach by the educational research community.

The ideal self has had a place in management literature in recent years with reference to identity and role change. However, except for a JMD article in 2006, there has been little theorizing on the ideal self, which is often treated as a static construct. The purpose of this article is to update and refine the concept and explain the dynamic nature of the construct.

This conceptual paper is based on a review of the recent management and psychology literature related to the ideal self and its components.

The authors propose a dynamic theory of the emerging ideal self and delineate how its components evolve over time.

The ideal self, or one's personal vision, is a major motivator of learning and change and the sustainability of such efforts. The time dynamic theory would encourage and guide longitudinal research using better variables and measures as well as help in conceptualizing the role of socialization, social identity and life/career stages.

With a better theory of the ideal self, trainers, consultants, coaches and teachers can help people update their deep sense of purpose and the sustaining driver of learning and change the ideal self. It could help people and organizations address a major determinant of engagement.

This theory offers a temporal understanding of how the ideal self can motivate learning and change at different life and career eras, which can help in designing future research on identity-related transitions.