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Revisiting the intellectual capital research landscape – a systematic literature review
(Routledge, 2020-03-09)
- bookPart
The objective of this systematic literature review (SLR) is to provide insights on intellectual capital (IC) research models in terms of their preference for a single IC element or multiple IC elements, as well as how this ...
Blockchain in accounting research : current trends and emerging topics
(Emerald, 2021-10-19)
- article
Purpose
This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of ...
Cybersecurity in accounting research
(Emerald Publishing, 2019-07-01)
- article
Purpose - This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which ...
Goodwill and ethics : evidence from Finland
(Jyväskylän yliopisto, Business and Organization Ethics Network (BON), 2019)
- article
Goodwill appears as an intangible asset in the parent company balance sheet after purchasing a company, especially with big expectations of growth and synergy. However, there are ethical issues involved in presenting and ...
Non-IFRS and changes in accounting institutions : lessons from Nokia
(SAGE Publications, 2022-05-18)
- article
We analyse the lessons learned from Nokia to illustrate the changing focus in accounting and organisational practices that affect the perceptions of relevant accounting work and the key measures of success. In the course ...
Accounting for intangibles and intellectual capital : a literature review from 2000 to 2020
(WileyAccounting and Finance Association of Australia and New Zealand, 2021-01-22)
- article
This article presents the results of a systematic literature review on intangibles and intellectual capital (IC) focusing on articles published in the top 20 accounting journals between 2000 and 2020. We find that North ...
Accounting for intangibles: a critical review
(Emerald, 2024-02-08)
- article
Purpose
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 ...
Cybersecurity in Accounting Research
(Routledge, 2022-08-05)
- bookPart