The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is ...The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.展开更多
When COVID-19 pandemic hit China,Chinese clinical psychologists,counselors and other practitioners reacted quickly to provide psychological interventions for different target groups.Different professional ethical conc...When COVID-19 pandemic hit China,Chinese clinical psychologists,counselors and other practitioners reacted quickly to provide psychological interventions for different target groups.Different professional ethical concerns and potential transgressions arose during different stages of pandemic.This paper aimed to summarize different ethical concerns and transgressions during different stages of pandemic in China,as well as how the professional ethical workgroup in the registration system of clinical psychologists and professional organizations of Chinese Psychological Society(CPS)to publish a series of documents as recommendations on ethical practice.It is hoped by providing a picture of“problems vs.solutions”in terms of professional ethical issues on psychological interventions for COVID-19 pandemic in China,the paper may provide certain inspirations as well as emotional support to clinical practitioners from other countries and regions who have beenfighting the pandemic.展开更多
文摘The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.
文摘When COVID-19 pandemic hit China,Chinese clinical psychologists,counselors and other practitioners reacted quickly to provide psychological interventions for different target groups.Different professional ethical concerns and potential transgressions arose during different stages of pandemic.This paper aimed to summarize different ethical concerns and transgressions during different stages of pandemic in China,as well as how the professional ethical workgroup in the registration system of clinical psychologists and professional organizations of Chinese Psychological Society(CPS)to publish a series of documents as recommendations on ethical practice.It is hoped by providing a picture of“problems vs.solutions”in terms of professional ethical issues on psychological interventions for COVID-19 pandemic in China,the paper may provide certain inspirations as well as emotional support to clinical practitioners from other countries and regions who have beenfighting the pandemic.
