Purpose – The purpose of this paper is to provide an understanding of the intellectual capital (IC) reporting practices of the Bangladeshi pharmaceutical industry, one of the most significant industries to the Bangladeshi economy. It investigates the extent and qualitative characteristics of...

Purpose – The purpose of this paper is to provide an understanding of the intellectual capital (IC) reporting practices of the Bangladeshi pharmaceutical industry, one of the most significant industries to the Bangladeshi economy. It investigates the extent and qualitative characteristics of...

type="main" <p>This study explores the types of intellectual capital (IC) information considered important by analysts. It uses content analysis to examine IC information in 64 initiating coverage reports written on Australian listed companies. Results reveal that analysts consider several types of...</p>

This study examines the impact of prior learning experience on students' approaches to learning (SAL). It compares SAL of accounting students admitted to university in Australia on the basis of Institutes of Technical and Further Education (TAFE) qualifications (TAFE-to-university) and through...

This study explores conceptions of learning (SCL) and approaches to learning (SAL) of a group of Sri Lankan students studying accounting in an Australian university. The focus is on how cultural background and home country learning experiences shape SCL and SAL of these students. This research...

Purpose – The first aim of this paper is to present the methods developed by one of the co-authors to render visible the complexity of intellectual capital (IC). These were developed to make relationships between IC elements and value creation accessible to managers seeking to act on IC. The...

Purpose – The purpose of this paper is to provide a reflective discourse about a particular interventionist research project utilising a critical framework. Design/methodology/approach – The paper uses Alvesson and Deetz's tasks of critical research to analyse the application of...

Purpose –The purpose of this paper is to present a critique of published research access and peer review, considering their impacts on accounting scholarship. Design/methodology/approach -The paper is based on literature and publishing document review, experiential reflections and argument....

<title>Abstract</title> This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist’ approach...

Purpose –The purpose of this paper is to offer the reflections and critique not only on the current state of the art for intellectual capital research (ICR) from an interdisciplinary accounting research (IAR) perspective, but also its future directions. Design/methodology/approach -This paper...