These conceptual frameworks are often intuitive but flawed in terms ... their ability to acquire new knowledge and develop a higher level of understanding may be hindered. For example, after observing ...

In other words, the paper seeks: 1) to develop a means of understanding the relationship between uncertainties concerning corporate value-creation capabilities (risks and opportunities) and intangible ...

we have refined our understanding of professional and educational concepts. In January 2020, we began the formal process of revising our conceptual frameworks by revisiting the previous frameworks, ...