Voluntary disclosure of intellectual assets and intellectual liabilities: a literature review

The economical shift into knowledge and information management can explain the increased importance of intellectual capital as a research and business topic. Research on intellectual capital has been mainly centred on intellectual assets. Our research is centred on the determinants of the disclosure of Intellectual Assets and Intellectual Liabilities in the United Arab Emirates. Therefore, the objective of this specific paper is to conduct a comprehensive review of the literature of intellectual assets and intellectual liabilities, in order to highlight the gaps in literature which we will deal with in our future research. We seek to review some of the most significant extant literature on intellectual capital disclosure and its development path. The first part of this paper emphasizes important theoretical and empirical contributions relating to the definitions and categorizations of intellectual assets and intellectual liabilities, intellectual capital reporting models, determinants of voluntary intellectual capital disclosure, and legal framework perspective of intellectual capital disclosure vis-a-vis IFRS and US GAAP. It aims to prove that no legal or regulatory framework exists for Intellectual Capital disclosure. The second part of this paper provides an executive summary of the main findings of the reviewed studies on voluntary Intellectual Capital Disclosure, including methodologies and proxies used, variables studies, and main findings. The final part identifies possible future research issues into the nature, impact, and value of intellectual capital reporting. The results and findings of our study indicate that there is a wealth of literature on intellectual capital disclosure, with a focus on intellectual assets. Very few researchers have considered the impact of intellectual liabilities. There are several determinants of intellectual capital disclosure, including: industry, size, age, performance, ownership structure, auditors, culture/nationality, economic conditions, and time. In addition, there is a lack of a regulatory framework for intellectual capital reporting. Regarding the methodology employed, we conduct a comprehensive literature review by investigating leading peer-reviewed, refereed journals in the area of intellectual capital, including, but not limited to: Journal of Intellectual Capital, Journal of Knowledge Management, Journal of Accounting Research, European Accounting Review, and others. We study around 400 journal articles covering the period from 1945 until 2011. However, this study has some limitations, which include the restrictions that some valid studies on intellectual capital disclosure have been conducted, but cannot be accessed due to not being published in peer-reviewed journals. In terms of practical implications, the findings of this study serve as a guide and reference for researchers on intellectual capital disclosure, as it summarizes the findings of the main studies over a period 15 years. This is one of the few studies that provide a recent, comprehensive examination of the intellectual capital disclosure literature, while incorporating both: intellectual assets and intellectual liabilities. Existing literature has overlooked a very major component of intellectual capital disclosure, which is intellectual liability. This calls for an original research that can fill these gaps and extend the existing literature

A Comparative Expected Value Analysis Study to Determine the Cost Benefit or Cost Effectiveness of Early Discharge, Medical Transport, Home Health as Well as Home Care Devices, Services and Technologies in The United States

Abstract It was found that Amazon products (Alexa™, Echo™, Halo™), EMRs, fire extinguishers, genome sequencing test, on-line pharmacies, remote patient monitoring, provided economic value, while emergency medical service membership programs, fire alarm subscription services, helicopter emergency medical services, home fire insurance policies, home fire sprinklers, and home security systems were not found to have provided economic value. Tele-health (virtual office visits) would provide economic value if most tele-health visits replaced existing in-person visits and the low cost virtual didn’t drive demand for unnecessary visits. Robotic surgery technologies provide economic value if fully utilized (high patient demand to reduce overhead costs per procedure) in a facility with little excess capacity as long as it did not compete with non-robotic surgical offerings at the present facility. AEDs provide economic value if appropriately placed in high demand locales based on future probability of use

<p align="justify">A Globalização e a Pesquisa em Contabilidade Internacional: uma agenda para o futuro<br><br>Globalization and International Accounting Research: an agenda for the future<br><br>La Globalización y la Investigación de la Contabilidad Internacional: una agenda para el futuro</p>

<p align="justify"><b>RESUMO</b><br>O estudo da Contabilidade Internacional cresce em importância em razão de suas ramificações mundiais nas práticas dos negócios. A Contabilidade Internacional está inexoravelmente ligada ao movimento de globalização que atinge todas as economias. Na verdade, a disponibilidade de informação contábil constitui um dado integral e indispensável para a existência e aceleração desse movimento. Este artigo fornece um passo em direção à análise de tais crenças e seu impacto na Contabilidade Internacional através da investigação histórica da literatura acadêmica nessa área, como exemplificado por dois periódicos: Advances in International Accounting e Journal of Accounting Education and Research. O projeto inteiro envolveu a interpretação hermenêutica dos documentos em uma tentativa de analisar as tendências na pesquisa da Contabilidade Internacional presentes em periódicos científicos de contabilidade no período de 1987 e 1996 através da lente do pós-colonialismo. Entretanto, em virtude da restrição de espaço, esse artigo concentra-se na predominância e na liderança do tema globalização nessa literatura e no seu impacto na pesquisa. Essa parte do artigo fornece a descrição dos métodos empregados na seleção dos periódicos, o período de tempo relevante, os artigos que constituíram o conjunto de dados e os procedimentos seguidos na construção dos temas qualitativos.<br><br><b>ABSTRACT</b><br>The study of international accounting is increasing in importance because of its ramifications upon business practices world-wide. International accounting is inextricably linked to the globalization movement that is sweeping all economies. Indeed, the availability of accounting information constitutes an integral and indispensable input to the existence and acceleration of this movement. This paper provides a step toward the examination of such beliefs and their impact on international accounting through a historical investigation of the academic literature in this field as exemplified by two journals: Advances in International Accounting and the International Journal of Accounting Education and Research. The wider project involved a hermeneutic interpretation of documents in an attempt to analyze trends in international accounting research appearing in academic accounting journals from 1987 to 1996 through the lens of postcolonialism. However, due to space constraints this paper focuses on the predominance and the championing of the globalization theme in this literature and its impact on research. This section of the paper provides a description of the methods employed in selecting the journals, the relevant time period, the articles constituting the data set, and the procedure followed in constructing the qualitative themes.<br><br><b>RESUMEN</b><br>El estudio de la Contabilidad Internacional crece en importancia en razón de sus ramificaciones mundiales en la práctica de los negocios. La Contabilidad Internacional está inexorablemente unida al movimiento de globalización que afecta a todas las economías. En realidad la disponibilidad de información contable constituye un dato integral e indispensable para la existencia y aceleración de este movimiento. Este artículo proporciona un avance en dirección al análisis de estas convicciones y de su impacto en la Contabilidad Internacional por medio de la investigación histórica de la literatura académica en esa área, como lo demuestran dos periódicos: Advances in International Accounting y Journal of Accounting Education and Research. El proyecto completo comprendió la interpretación hermenéutica de los documentos en una tentativa de analizar las tendencias en la investigación de la Contabilidad Internacional presentes en periódicos científicos de contabilidad en el período de 1987 y 1996 a través de la lente del postcolonialismo. No obstante, en virtud de la restricción de espacio, ese artículo se concentra en la predominancia y en el liderazgo del tema globalización en esa literatura y su impacto en la investigación. Esa parte del artículo suministra la descripción de los métodos utilizados en la selección de los periódicos, en el período de tiempo relevante, en los artículos que constituyeron el conjunto de datos y en los procedimientos seguidos para construir los temas cualitativos.</p

Look who's talking: a postcolonial critique of the discourse on international accounting

This paper discusses trends in international accounting research through a qualitative study of two refereed accounting journals, Advances in International Accounting and The International Journal of Accounting Education and Research, from 1987 to 1996. A multidimensional approach is used to provide the reader with a general descriptive background, pertinent characteristics such as the international breadth of the research, the authorship concentration, the institutional affiliation concentration and the extent of foreign authorship. This paper applies a critical perspective to the extant international accounting literature using a postcolonial lens to determine how the concept of 'international accounting' is constructed. The paper answers the following questions: Who is doing international accounting? Whose interest is being served by the particular way in which 'international accounting' is constructed? Who is absent from this conversation? What is the role of international accounting literature in mediating unequal social relations and constructing the 'other'?PublishedN/

Look who's talking: a postcolonial critique of the discourse on international accounting

Bibliography: p. 325-34

A Globalização e a Pesquisa em Contabilidade Internacional: uma agenda para o futuro

The study of international accounting is increasing in importance because of its ramifications upon business practices world-wide. International accounting is inextricably linked to the globalization movement that is sweeping all economies. Indeed, the availability of accounting information constitutes an integral and indispensable input to the existence and acceleration of this movement. This paper provides a step toward the examination of such beliefs and their impact on international accounting through a historical investigation of the academic literature in this field as exemplified by two journals: Advances in International Accounting and the International Journal of Accounting Education and Research. The wider project involved a hermeneutic interpretation of documents in an attempt to analyze trends in international accounting research appearing in academic accounting journals from 1987 to 1996 through the lens of postcolonialism. However, due to space constraints this paper focuses on the predominance and the championing of the globalization theme in this literature and its impact on research. This section of the paper provides a description of the methods employed in selecting the journals, the relevant time period, the articles constituting the data set, and the procedure followed in constructing the qualitative themes. Key-words: International accounting. Globalization. Postcolonialism.O estudo da Contabilidade Internacional cresce em importância em razão de suas ramificações mundiais nas práticas dos negócios. A Contabilidade Internacional está inexoravelmente ligada ao movimento de globalização que atinge todas as economias. Na verdade, a disponibilidade de informação contábil constitui um dado integral e indispensável para a existência e aceleração desse movimento. Este artigo fornece um passo em direção à análise de tais crenças e seu impacto na Contabilidade Internacional através da investigação histórica da literatura acadêmica nessa área, como exemplificado por dois periódicos: Advances in International Accounting e Journal of Accounting Education and Research. O projeto inteiro envolveu a interpretação hermenêutica dos documentos em uma tentativa de analisar as tendências na pesquisa da Contabilidade Internacional presentes em periódicos científicos de contabilidade no período de 1987 e 1996 através da lente do pós-colonialismo. Entretanto, em virtude da restrição de espaço, esse artigo concentra-se na predominância e na liderança do tema globalização nessa literatura e no seu impacto na pesquisa. Essa parte do artigo fornece a descrição dos métodos empregados na seleção dos periódicos, o período de tempo relevante, os artigos que constituíram o conjunto de dados e os procedimentos seguidos na construção dos temas qualitativos.El estudio de la Contabilidad Internacional crece en importancia en razón de sus ramificaciones mundiales en la práctica de los negocios. La Contabilidad Internacional está inexorablemente unida al movimiento de globalización que afecta a todas las economías. En realidad la disponibilidad de información contable constituye un dato integral e indispensable para la existencia y aceleración de este movimiento. Este artículo proporciona un avance en dirección al análisis de estas convicciones y de su impacto en la Contabilidad Internacional por medio de la investigación histórica de la literatura académica en esa área, como lo demuestran dos periódicos: Advances in International Accounting y Journal of Accounting Education and Research. El proyecto completo comprendió la interpretación hermenéutica de los documentos en una tentativa de analizar las tendencias en la investigación de la Contabilidad Internacional presentes en periódicos científicos de contabilidad en el período de 1987 y 1996 a través de la lente del postcolonialismo. No obstante, en virtud de la restricción de espacio, ese artículo se concentra en la predominancia y en el liderazgo del tema globalización en esa literatura y su impacto en la investigación. Esa parte del artículo suministra la descripción de los métodos utilizados en la selección de los periódicos, en el período de tiempo relevante, en los artículos que constituyeron el conjunto de datos y en los procedimientos seguidos para construir los temas cualitativos. Palabras-clave: Contabilidad internacional. Globalización. Postcolonialismo