This paper reviews the field of integrated reporting () to develop insights into how research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published research presents normative arguments for and there is little research examining practice. Thus, we call for more research that critiques ’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice

Purpose: The importance of relational capital for the university has grown enormously in recent years. In fact, relational capital allows universities to promote and emphasize the effectiveness of the third mission. The purpose of this paper is to propose a case study involving an Italian university that recently set up a new research observatory, and, thanks to its success, succeeded in enhancing its relational capital.Design/methodology/approach: The authors adopted an action research approach to analyze the case study. Consistently, the authors followed the analysis, diagnosis, and intervention phases. First, the authors focused on the identification of the strengths and weaknesses of the process through which the university created relational capital, and finally, the authors proposed solutions to improve the process.Findings: This case study shows that the creation of relation capital for the host university was the result of a process of transfer and transformation of the individual relationships of the observatory’s promoters.Originality/value: This paper contributes to filling a significant gap in the literature on relational capital and universities and provides useful insights into how these organizations can encourage its creation. It also allows scholars, managers, and politicians involved in higher education to gain a greater understanding of this relevant topic.

Purpose: The purpose of this paper is to analyse the transition from measurement to management in relation to intellectual capital (IC). It aims to understand the relationships between measurement of IC and operational activities, strategies and context.Design/methodology/approach: This study takes an “action research” perspective to investigate the management of the analysed company in respect to IC.Findings: The study concerns a company operating in the field of electronics and defence, which has developed a model of IC management. Every project set up by the company that impacts on IC is subject to measurement, valuation and reporting. This model aims to be an effective support to general management, providing a link between intangible assets and capabilities that create value.Originality/value: This study does not aim to develop a framework for IC measurement but to highlight the process leading to implementing an IC framework in practice.

The spur of innovative startups has provided an unprecedented opportunity for female entrepreneurship. However, the mainstream literature on startups has elaborated a gender performance gap hypothesis. Considering the speed of technological, social, and cultural changes that have taken place in this millennium, we wonder if this gap can still be found today, with particular reference to new technology-based ventures. A financial analysis has been conducted on a sample of innovative Italian startups, and the following variables have been used to assess the company’s success: (i) size, (ii) profitability, (iii) efficiency, (iv) financial structure, and (v) financial management. Our results reveal that as far as financial performance is concerned, innovative female-led startups do not lag behind male ones in terms of dimension, company profitability, efficiency, and financial management. However, findings confirmed, even for our sample, that female businesses raise, on average, a lower amount of financial resources in comparison to men.

Awareness of gender as a central feature in all aspects of everyday life and society has become more and more widespread. The dynamic and constantly evolving nature of the social sciences reflects the increasing concern for gender studies. This article provides a review of some of the recent literature (published in specialist journals) on gender in management and organizations to examine contributions from academics associated with different research areas. A total of 723 articles are examined from two key journals (Gender, Work & Organisation [GWO] and Gender in Management [GIM]) to outline leading issues and themes in recent research over the period 2005–2015. While we identify several similarities between the two journals, ‘Corporate Governance’ is the topic that seems to capture most attention in GIM, while GWO’s coverage is more focused on ‘Discrimination’ in the workplace, ‘Differences between men and women’ and ‘Conflicts of interest’. This paper contributes to the literature in two ways. First, it provides a focused analysis of gender research published over a 10-year period. In addition, it outlines areas for future research in the field of gender in management and organization (that is, gender quotas, new business opportunities for female entrepreneurs) and advocates for a more interdisciplinary research approach. This article is published as part of a collection on the role of women in management and the workplace.