Over the past decade, the body of literature on intellectual capital and knowledge management has grown exponentially, responding to the growing knowledge-based and digital economy. This article reviews the concepts and applications proposed at the initial stages of the launch of these two research paradigms. It then examines the interconnection between the two. The study selected a set of articles on intellectual capital and knowledge management that forward concepts and applications vital to the inception of these two research domains. The analytical review demonstrates that these concepts and applications, although considered separately in research, are interconnected and inform each other. The paper analyzes, discusses, and forms conclusions based on the self-selected literature with informed research knowledge.

This study examined the role of the First Nations beneficiary charities in contributing to the 17 United Nations Sustainable Development Goals (SDGs) in the Northern Territory, Australia, as a way of attaining self-determination by closing the expectations gap between First Nations people and the mainstream Australians. Informed by the theory of self-determination (ethical and functional strands), a latent content analysis of 118 charities serving the First Nations people was conducted, coding the summary of their activities to ascertain their strategic engagement with the SDGs. A network analysis was also carried out to examine the charities’ connections with each other and their collective contribution towards the SDGs. The findings show that charities contribute to creating cultural capital through social capital, followed by intellectual capital dimensions. However, charities contributed little to building environmental capital dimension of the First Nations people. This study examined charities’ engagement with SDGs to build cultural capital in furtherance of self-determination of Australia’s First Nations people.

The New Public Management allows us to reflect upon whether intellectual capital helps public sector organisations meet their performance benchmarks. Sustainable economic performance gains importance from the public sector’s service ideal. Although there have been empirical endeavours using intellectual capital as operational variables, this study examines the theoretically informed relationship between the intellectual capital construct and its construct dimensions and the sustainable economic performance construct and its construct dimensions. The decision-making inputs of senior officials in the Malaysian public sector are vital for evaluating the relationship, as these officials are the individual strategists of the collective organisational strategy. The study conducted a survey that received 1092 usable responses and analysed them using the structural equation modelling research method. The findings showed a robust theoretical relationship between intellectual capital and sustainable economic performance. Furthermore, the study identified intellectual capital items that play a vital role in supporting public sector sustainable economic performance in Malaysia under New Public Management. The findings provide useful knowledge for public sector officials and policymakers, and for further research.

This study examines the green purchase awareness of Philippine youth consumers and its influence on green purchase intention and, ultimately, their green purchase behaviour. The study used the theory of planned behaviour as a conceptual framework. The research used an online five-point Likert scale questionnaire and gathered data from accounting and business students in the Philippines; data were collected from 923 usable respondents and then validated and analysed using structural equation modelling (SEM). The findings suggest that respondents’ awareness of environmental degradation’s consequences influences green purchase intention and positively mediates green purchase behaviour. The attitudes, norms, and respondents’ perceived behavioural control represent the environmental awareness beliefs; they positively and significantly contributed to green purchase intention, which contributed to green purchase behaviour. The study is original in that it examines the applicability of the theory of planned behaviour in the context of the Philippines, which has legislative backing for environmental awareness among the citizens. It also investigates the extent to which subjective norms can influence personal behavioural control and mediate towards green purchase intention. The findings contribute to the Philippine setting; however, it is extensible with further research on emerging nations that share societal cultures. The data obtained sufficiently explain the phenomenon using the theory of planned behaviour; combining it with Hofstede’s model of societal culture can increase explanatory power for societal-based studies on purchase intention and behaviour. In a high-power distance and collective societal-cultural setting, findings support the argument that environmental awareness contributes to green purchase intention and buyer behaviour. The proactive stance of making the population aware of the environmental effects is noticeable. However, they provide a low-level explanation of their intention to purchase green products and a medium-level explanation of translating purchase intention to purchase behaviour. Hence, we recommend the government review their approach to making people environmentally aware, which measurably translates into green purchasing intention and purchasing behaviour.

The concept of materiality, originating in the accounting domain and applied in the auditing domain, is an essential tool for improving audit quality. A renewed interest in materiality research emerged in Australia after submitting Exposure Draft no. 243 by the Australian Accounting Standards Board (AASB) proposing the withdrawal of AASB 1031 Materiality, which became effective in July 2015. The purpose of this paper is to review the audit literature to examine how the materiality concept is located in the regulatory framework, the standards and guidance that support the application of this concept, and research undertaken using different research methods. As our review reveals significant gaps in recent research on the subject, gaps need to be addressed. The paper concludes by proposing research propositions that fit into the audit triangle for materiality research developed in this paper.