The collapse of communist states in the 1980s and 1990s brought about sweeping changes to most socioeconomic aspects of the former Soviet Bloc countries. It has also in numerous ways - influenced factors relevant to IC sustainability and growth. While the overwhelming majority of reforming...

Covers -- Editorial advisory board -- Guest editorial -- Identifying future directions for IC research in education: a literature review -- Ten years of using knowledge balance sheets in Austrian public universities -- Human capital loss in an academic performance measurement system --...

Cover -- EDITORIAL ADVISORY BOARD -- Intellectual capital and Big Data: a managerial revolution or a reality? -- The relationship between intellectual capital and big data: a review -- The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution -- Developing...

Purpose – This study aims to examine whether the integrated reports prepared in accordance with the King III Code of corporate governance regulation are providing the information intended of an integrated report, i.e. to communicate the “ability of an organisation to create and sustain...

Purpose – Although the importance of human capital (HC) in firm value creation is firmly established in the literature, the level of emphasis placed on human capital disclosure (HCD) by preparers of financial statements and sell‐side analysts is minimal. The purpose of this paper is to...