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This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment (AE). In this context, the nuances of innovation generated by such technologies allow for tracing the merging trends in accounting research.

This paper uses an integrated qualitative methodology composed of structured literature analysis and systematic literature analysis to study scientific papers published and stored in prominent databases from 2000 to 2020. This paper collected a data set sharing topics related to smart technologies and innovation in the AE.

The primary findings reveal four research paths of innovation, impact, implication and intelligence in accounting research as follows: smart technologies as innovations to be managed; smart technologies as impacting tools affecting the AE in certain circumstances; smart technologies as a source generating relevant implications; and smart technologies as factors requiring new and updated knowledge, skills and abilities of actors.

The joint investigation of the AE and smart technologies poses a milestone for future academic and professional accounting research. This paper proposes a new framework (SMATECHacc Framework) consisting of four pathways research that can be used by future researchers to consider and construct their own research designs.

Online education can facilitate inclusive societal development. In emerging countries with low investment per capita in school and universities, it helps students overcome infrastructure constraints to continue their learning and reach their full potential, and it helps educational institutes to save costs and improve quality of learning. This study aims to develop and empirically evaluate a conceptual model for predicting digital loyalty (DL) among participants in online accounting courses, as a key lever to execute an inclusive societal development agenda and ensure sustainability of education in an emerging country.

The study used quantitative primary data collected from survey questionnaires administered to 167 respondents in India and employed partial least squares structural equation modelling (PLS SEM) to analyse the data.

We observed that perceived learning (PL) significantly mediated the relationship between learning performance (LP) and digital loyalty to an online accounting programme.

Students’ attitudes and preferences have changed remarkably in recent years. Online education encourages participants to complete their courses, learn new and relevant skills, improve their quality of life and recommend online education to others. This facilitates an inclusive, open society with opportunities for all. The results of this study have certain implications. First, as a novel extension of Abrantes et al.’s (2007) work, the DL construct added a new key dimension to the model. Second, the use of PLS Predict introduced methodological rigour to measures such as R² and blindfolding processes, improving the understanding of the PLS Predict algorithm’s application to prediction studies.

The study established PL as a mediating variable in the associations between LP and DL and between pedagogical affect (PA) and DL. These findings have practical implications for course design and execution programmes in educational institutes, especially those aiming to democratise education and ensure inclusivity. Online education service providers should focus on equipping students with updated, cross-functional and integrated skills.

Online education can foster an inclusive and open society by overcoming the twin limitations of geographical distance and infrastructure constraints resulting from scarce learning resources, especially in emerging markets, such as India. The study makes an original contribution by collecting participant data for online accounting courses in India to establish clearly the antecedents of DL. This study empirically demonstrates the role of LP as the most significant antecedent of PL and DL.

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research.

This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis.

Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain.

The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners.

This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.

With the increasing pressures towards global sustainability and the transition to Industry 4.0 (I4.0), the collaboration between firms and other key stakeholders is essential. Value is no longer created by firms acting autonomously, but rather by firms acting together with external parties. Therefore, the aim of this study is to explore the potential contribution of capability providers to a Sustainable I4.0 Environment as an additional perspective regarding the management decisions of a smart and sustainable business model (SSBM) transformation of big corporations.

An in-depth qualitative case study of Futuryng INC., which is a company based in Silicon Valley, New York and Italy, is presented and analysed through interviews, secondary sources and using a triangulation approach. The company is a Connected Technologies Ecosystem, which acts as a provider of technology building blocks (capability) able to design and release end-to-end Information Technologies–Internet of Things–Operational Technologies (IT-IoT-OT) Solutions.

From the case study, the authors determine that the success of big corporations' SSBM transformation requires a Sustainable I4.0 Environment approach where capability providers play a relevant role and act as enablers. Then, the authors develop a framework by adopting an actor perspective, called the Sustainable I4.0 Environment, highlighting the contribution of the capability provider in the sustainable I4.0 business model transformation of a big corporation.

The authors’ analysis clarifies that the successful execution of a sustainable I4.0 business model transformation requires integrated thinking for management decisions and a co-creation approach with capability providers, along with an open innovation process.

In the analysis of I4.0 and sustainability issues, previous studies only focus on implementing firms and view the environment merely as a background in which act forces of sustainability and I4.0. A comprehensive overview of the Sustainable I4.0 Environment, which considers actors and their contribution, is lacking. By integrating the literature review with the case study, the authors’ research proposes a comprehensive framework to guide the decision process of transformation from a traditional business model (TBM) to an SSBM and considers one of the key actors involved, the capability providers.

The purpose of this paper is to report the results of a recent project of complex tests on the survival of structural health monitoring (SHM) technology with piezo wafer active sensors (PWAS) and electromechanical impedance spectroscopy (EMIS) at simulating the concomitant action of harsh conditions of outer space: extreme temperatures, radiations, vacuum.

The tests were conducted on PWAS, consists in adhesive and aluminium discs as structural specimens, with PWAS bonded on them. The substantiating of PWAS-EMIS-based SHM technique consists the fact that real part of the PWAS electromechanical impedance spectrum follows with fidelity the resonance behaviour of the structure vibrating under the PWAS excitation. This EMIS signature is very sensitive to any structural changes and, on this basis, can be monitored the onset and progress of structural damages such as fatigue, cracks, corrosion, etc.

The conclusion of the tests is that the cumulative impact of severe conditions of temperature, radiation and vacuum has not generated decommissioning of sensors or adhesive, which would have meant the compromise of the methodology. A second important outcome is linked to the capability of this methodology to distinguish between the damages of mechanical origin and the false ones, caused by environmental conditions, which are, basically, harmless.

The question of transfer of PWAS-EMIS-based SHM technology to space vehicles and applications received, as a novelty, a first and encouraging response.

A vast amount of literature has highlighted that accessibility is becoming crucial in evaluating e-procurement web site effectiveness. In this context, this paper shows some results of multidisciplinary research whose aim is to identify a model to evaluate e-procurement web site accessibility. The specific goal is to identify a group of web site attributes and characteristics that can be measured using quantitative indicators. For this purpose, a model based on a three-level hierarchical system has been introduced. The proposed model has been used to evaluate three Italian public e-procurement web sites. Finally, the conclusions and some indications on future developments of research are illustrated.

This study aims to identify the drivers for adopting the circular economy (CE) in a born-sustainable business of the fashion sector.

An exploratory case study was carried out with a unique and relevant case: the only Brazilian company implementing circularity practices defined through a sectoral commitment, the 2020 Circular Fashion System Commitment.

From an analysis of the literature, a theoretical scheme composed of internal and external drivers is proposed. In the case studied, there is a prevalence of internal drivers that led the company to implement the CE. Most of the internal drivers described by the literature were identified in this research, except for two: profitability and available technology. Regarding the external drivers, of the 12 listed, only laws and regulations were identified. Thus, the results suggest that internal drivers are more numerous and may be more prominent than external ones for CE adoption in the born-sustainable business.

Due to its exploratory design and unique case study, the research does not allow generalizations, suggesting replication with a larger number of companies and carrying out quantitative research with born-sustainable companies and incumbent companies, for comparison. Considering that there is a difference between companies that decide for sustainable practices and companies that were already born sustainable, it can be questioned if the drivers for implementing CE for both companies are also different.

This study proposes a theoretical scheme that indicates the main internal and external drivers for companies' CE implementation. Developed from a literature review and applied in an empirical case, this scheme is comprehensive and can be adopted to analyze companies of different sizes and industries. Hence, this paper generates new perspectives for CE literature.

The study of sustainability within universities is recognized as essential for debates and research; in the long term, the “sustainable university” concepts can contribute to sustainability from a larger perspective. This study aims to propose a conceptual model for evaluating the students’ sustainability considering their interactions with the university and the environment. The proposed model is titled Sunshine model. It is applied to students of the La Salle University, Peru.

The model combines academic performance, happiness and the ecological footprint to quantify university students’ sustainability. A structured questionnaire survey was elaborated and applied to get the raw data that feeds the three methods. The students’ average grades evaluate academic performance. Happiness is quantified by the happiness index method, and the ecological footprint is measured by the demand for food, paper, electricity, transport and built-up areas. Results are evaluated under both approaches, overall group performance and clusters.

The proposed model avoids misleading interpretations of a single indicator or discussions on sustainability that lack a conceptual model, bringing robustness in assessing students’ sustainability in universities. To have a low ecological footprint, the student needs to need up to 1 planet for their lifestyle, be considered happy with at least 0.8 (of 1) for happiness index, and have good academic performance with at least a grade of 7 (of 10) in their course. Regarding the case study, La Salle students show a high academic grade degree of 7, a high level for happiness index of 0.8 and low performance for ecological footprint by demanding 1.8 Earth planets, resulting in an “environmentally distracted” overall classification for students with 2019 data. From a cluster approach, 81% of evaluated students (n = 603) have low performance for ecological footprint, whereas 31% have low performance for indicators of recreational activities of happiness. Changing lifestyles and making more recreational activities available play crucial roles in achieving higher sustainability for the La Salle students.

The happiness assessment questionnaire can be subject to criticism, as it was created as a specific method for this type of audience based on existing questionnaires in the literature. Although it can be seen as an important approach for diagnoses, the proposed model does not consider the cause–effect aspect. The decision-maker must consider the sociocultural aspects before implementing plan actions.

University managers can better understand why university students have high or low sustainability performance and provide more effective actions toward higher levels of students’ sustainability.

The proposed model, Sunshine model, overcomes the single-criteria existing tools that access the sustainability of universities. Rather than focusing on university infrastructure, the proposed model focuses on the students and their relationship with the university.

Prisoners with substance use disorder (SUD) are at risk of mental health problems. Given the common co-occurring of psychopathic traits with SUDs, probably because of underlying impulsive traits (Ellingson et al., 2018), this study aims to examine the relation between psychopathy (impulsive antisociality and fearless dominance) and the functioning of incarcerated individuals with SUD. The authors investigated whether impulsivity (motor, nonplanning and attentional) can account for the relationship between one psychopathy facet (impulsive antisociality) and craving and mental health problems.

The authors assessed self-reported impulsivity, psychopathy, craving and mental health problems in 121 male incarcerated individuals with SUD and calculated cross-sectional linear regression analyses and mediation models.

Impulsive antisociality was positively related to all impulsivity facets, craving and mental health problems. Attentional impulsivity mediated the relationship of impulsive antisociality with craving and mental health problems. Fearless dominance was related to lower attentional and nonplanning impulsivity, craving and mental health problems.

Future studies should investigate these relations in longitudinal studies and evaluate tailored approaches, for example, mindfulness interventions.

Interventions to reduce craving and improve mental health might be important for those who display self-centered, antisocial behavior but are less relevant for those with fearless, dominant interpersonal behavior. Addressing attentional impulsivity may be of special interest in this regard.

To the best of the authors’ knowledge, this study was the first to investigate the mediating role of different impulsivity facets for the association of impulsive antisociality with craving and with mental health problems in incarcerated individuals with SUD.