Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...

Purpose This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment (AE). In this context, the nuances of innovation generated by such technologies allow for tracing the merging...

The Debate on IC, Smart Technologies, and Digitalization -- Intellectual Capital Measurement, Management, and Valuation -- The Evaluation of the “Third Mission” in Italian Universities as a Partial Report of the Intellectual Capital -- Intellectual Capital Disclosure and Information Systems,...

Purpose – In line with an emerging critical trend in the field of intellectual capital (IC), the aim of this paper is to probe the evolutionary path of IC research and practices. The paper aims to argue that IC research and practices need to shift from the measuring paradigm to a learning...

Purpose – The purpose of this paper is to reflect on 21 years of IC theory and practice as input into discussing the origins of IC, its multiple perspectives and where it is heading. Design/methodology/approach – This article is based on the author's reflections of the past and vision for...

Purpose – The purpose of this paper is to respond to calls to research recognising impediments to innovation practice. The paper argues that decision-making preferences by risk-averse managers are a key impediment to the organisational support required for the commercialisation of new ideas,...