Purpose: This research aims to examine the influence of intellectual capital disclosure and the geographical location of universities on the sustainability of higher education institutions in Southeast Asia. Design/methodology/approach: This research is quantitative and uses secondary data obtained through the annual reports of universities that have the Universitas Indonesia Green Metric Rank. This research uses two stages of data analysis techniques, namely the content analysis stage to determine the number of Intellectual Capital disclosures and the hypothesis testing stage. The analysis tool uses the SPSS version 23 application. The population of this research includes all universities in Southeast Asia that are included in the UI Greenmetric World University Rankings. The sampling technique used was purposive sampling technique, which resulted in 86 analysis units of higher education institutions in Southeast Asia. Findings: The research results prove that the geographical location of universities has a negative and significant influence on Universitas Indonesia Green Metric’s performance in Southeast Asia and human capital has a positive influence on UIGM’s performance in Southeast Asia. However, the structural capital and relational capital components do not affect the UIGM performance of universities in Southeast Asia. Originality/value: The originality of the research is the use of higher education sustainability variables with UIGM proxies and modified IC indicators for universities and geographical areas that have not been widely used to see whether there are fundamental differences in the disclosure of intellectual capital for higher education institutions in Southeast Asia.

Intellectual capital is the sum of whatever organizational resources contribute to the value and competitiveness of a company. Though some metrics have been developed for measuring individual and collective capabilities, from a human resources point of view, it is difficult to translate the concept of intellectual capital" into, for example, financial terms. To better understand the field, the aim of this study is to draw a thematic analysis on the relations between intellectual capital and human resources. We provide an overview of publications and their courses on this subject. We accessed two widely used databases (Scopus and Web of Science) to produce the review. We set a period of 26 years, marked by the subject's theme entry. In order to handle duplicates, we used RStudio Software, and to manage the data, we used the Bibliometrix package tools (biblioshiny and thematic map). Our analysis revealed how intellectual capital and human resources are important for generating value in organizations. Some results explore innovative ways of managing these resources, such as integrating technological, commercial, organizational, and cultural aspects, using dynamic systems modeling, investing in long-term strategies and in education and training, and studying the relationship between green intellectual capital and green human resources management.

This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.