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eCommerce live streaming has enabled new forms of customer engagement, where live streamers, viewers and platform owners engage each other in real time to hawk and trade goods and services. Central to live streaming sales are live streamers. It is therefore critical to discover techniques to maximize live streamers' engagement with viewers. Based on the intimacy theory, we propose the perceived intimacy live streamers created improves online engagement with viewers. Our survey results suggest streamers' authenticity, attitudinal similarity and customer response capability enhance intimacy perceived by online viewers, leading to viewers' online engagement. Contributions of our study are discussed.

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Purpose -The purpose of the paper is to reflect upon applicability of different intellectual capital (IC) accounting techniques with considerations of accounting motives. This has been achieved by comparing major foci and measurement issues related to two generic accounting motives, namely internal management and external reporting. Design/methodology/approach -This paper is based on the taxonomy of accounting approaches reported by Fincham and Roslender and is an appreciation of the importance of this taxonomy in the field of IC accounting, as well as an illustration of how the organization decides on applicable accounting approaches. Findings -The paper concludes that there is no universally applicable accounting technique or approach. For internal management, the scorecard and narrative approaches help generate actionable plans, whereas the hard valuation and scorecard approaches help generate comparable and methodologically reliable reports for external reporting. Originality/value -The paper contributes to IC management literature by offering an alignment perspective and a critical evaluation of the generic accounting motives and existent accounting approaches. Implications for the practitioner, the policy maker, and the academic are provided.

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