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The purpose of this research was to seek a more refined understanding of the ways beneficiaries are evaluating nonprofit organisations (NPO), from the beneficiaries’ perspectives. Understanding evaluation from beneficiaries’ perspectives is not only important theoretically, but also for enabling evaluation processes to authentically contribute toward enhanced downward accountability.

Theorisation of immanent evaluation (Deleuze, 1998), the ontological view that there is no form imposed from outside or above but instead an articulation from within, was drawn upon to direct attention toward understanding beneficiaries’ inherent productive evaluative capacity and agency. This theorisation enabled a different way of observing and understanding beneficiary evaluation within a qualitative case study conducted in an Australian NPO. Data was sourced from interviews, observations and document analysis.

Findings suggest beneficiaries largely viewed the NPO’s evaluation processes to be unsatisfactory toward meeting their needs in relation to meaningful engagement. However, beneficiaries’ evaluative capacity was noted to include their own evaluation criteria and evaluative expressions indicating the production of an evaluative account. Here beneficiaries’ evaluative expressions are representations of events of evaluation, initiated by them. Findings enable a more refined understanding of beneficiaries’ engagement in evaluation, moving beyond traditional considerations of participative evaluation, and illustrating beneficiaries’ agency and active role in the production of evaluation.

This research furthers understandings of downward accountability and participative evaluation by detailing how beneficiaries’ evaluative capacity is part of an NPO’s evaluative environment, and as such, conceives of an immanent theory of beneficiary evaluation. Findings highlight how evaluation, as a mechanism of downward accountability, functions from beneficiaries’ perspectives and the type of organisational environment capable of enabling and better supporting beneficiary engagement.

By focusing on the perspective of politicians, this paper aims to question the change brought about by local government financial statements for accountability. It applies the Burns and Scapens’ (2000) framework of accounting change to explore politicians’ routines when using the accrual accounting information and which type of change was induced by financial statements on financial accountability to politicians and citizens.

Considering that accounting reforms take time to unfold their effects, this paper studies two countries that have 11 years of difference in the reform implementation and thus a different accounting maturity. A qualitative research approach was used based on 55 semistructured interviews in five Finnish and six German municipalities with 25 councilors from Finland and 30 from Germany.

Councilors with a longer period of time to adjust to the accounting reforms seem to have developed more routines in using financial statements to assess the financial situation and performance. The change induced in accountability to politicians is partly formal and more evolutionary than revolutionary. The complexity of financial statements can lead to regressive change, especially in financially distressed local governments. As for accountability to citizens, a real change is not observed, reflecting a regressive type of change.

The study contributes to the empirical studies on financial accountability in the public sector context by analyzing the use of financial statements in two-way accountability relations from the perspective of politicians. Thereby, the paper adopts a transnational comparative approach and draws on old institutional economics.

The digital direct-to-consumer (D2C) approach has seen widespread adoption across many industries, but its application to regional food products has been slower. This study aims to identify and rank the most significant challenges to the widespread use of digital D2C for regional food products.

A multi-criteria decision-making method called a fuzzy analytic hierarchy process (FAHP) was used to determine the order in which these obstacles were evaluated. Thirty-five barriers were identified and categorized into six categories named technological, operational, sociocultural, financial, market and institutional and regulatory barriers.

Market barriers ranked as the top barrier, and the technological barrier ranked the least significant amongst the main barrier categories for the adoption of digital D2C model for the regional food products. Lack of consumer awareness ranked number one globally, and lack of government subsidies ranked the least amongst the thirty-five identified barriers. Operational barriers came out to be second most significant barrier followed by institutional and regulatory barrier, sociocultural barrier, financial barrier and technological barrier.

The findings of this research were derived through a numerical examination of data gathered from the Indian setting. It follows that the technological, sociocultural, financial, market, operational and institutional constraints, among others, outlined here are all unique to India. Because of the unique nature of the Indian setting, the results of this study can only be used there and not elsewhere. It is possible that future research will broaden the aims of this one and refine its methodology. Digital D2C adoption for regional food products may be prioritized and ranked using quantitative and qualitative data sources like ANP and TOPSIS. It is possible that similar studies may be conducted in nations which have a different set of operational, technological, sociocultural market and financial and regulatory barriers. Conceptual framework can be formed by integrating TAM and TPB to understand the buying behavior of regional food products via digital D2C.

This research is the first to identify challenges to the widespread use of the digital D2C model for regional food products. Policymakers and other interested parties can use this information to better understand the difficulties of expanding the distribution of regional food products beyond their immediate regions.

This paper aims to empirically analyse the relationship between the business model and the evolution of employment during the Great Recession, based on data from 75 industrial companies in the Corredor del Henares in Guadalajara, a reference area for being one of the fastest growing economic and business areas in Spain in recent decades.

The concept of the business model has been incorporated into organizational theory and practice over the last 25 years and continues to attract the interest of the academic and business community. The most recent research found in the literature has confirmed the relationship between business model and business performance, being directly connected to business performance and, therefore, to the creation of employment. However, the conclusions of the available studies are not directly scalable, as they refer to a specific sector or market.

The result confirms the positive impact of the business model on results and specifically, that talent management, through the value proposition and technology, has an impact on improving business performance. The study specifically confirms that talent integrated in organizations has an impact on the performance through a solid value proposition, scalable and adaptable to changes in the environment and whose transformation must be led by the top management. Talent integrates key partners and considers corporate social responsibility, sustainability, security and transparency as key factors in its management.

Thus, providing new and relevant information for research and business practice, and its conclusions are generalisable thanks to the multi-sector and multi-territorial nature of the sample selected.

This study analyses how different forms of online accountability – hierarchical/individualising, hierarchical/calculative and socialising accountability – influence online financing success of non-profit organisations (NPOs).

The study is based on 797 NPOs’ projects listed on three international crowdfunding platforms providing space for NPOs to present, account for and fund social projects.

Results show that accountability forms developed online play significantly different roles in NPOs’ financing. While online hierarchical/individualising and socialising accountability enhance NPO funding, hierarchical/calculative accountability reduces financing success.

The empirical analysis is limited to the specific research context. However, the research provides theoretical and practical insights for the accounting literature.

The paper recommends that NPOs invest more in explaining their past and future activities rather than reporting on pure financial performances, as this may lead to stakeholders’ perception of mission drift and reduce financing success.

This research enhances the understanding of online accountability and its significance in securing financial resources for NPOs by highlighting the necessity of examining various accountability forms individually, as they may serve distinct functions in the financial sustenance of NPOs.

Through the study, we identified four effective paths to improve governance performance and also found the key direction for future research on digital twin urban implementation of public crisis governance, i.e. how to find a balance between the cost and the effectiveness of governance.

A total of 22 urban public emergencies were selected based on key influencing factors, and four action paths to improve the performance of public crisis governance in digital twin cities were obtained using a fuzzy set qualitative comparative analysis model.

This paper identified digital twin technologies in urban public crisis governance, analyzed the key factors of public crisis governance in the digital twin city and proposed a path of action to improve the performance of public crisis governance in digital twin cities.

This study focuses on the influencing factors of public crisis governance in digital twin cities and the action paths to promote improved governance performance.

The paper aims to accurately measure the key motion parameters, such as velocity, azimuth and pitch angle, of the small flying object with a non-uniform curve trajectory. It proposes a measurement method and its calculation model of non-uniform curve trajectory using a photoelectric sensor array.

First, the basic composition of the measurement system and mechanism of photoelectric sensor array are described, respectively. Second, a non-uniform curve mathematical measurement model is constructed differently from the traditional linear trajectory, taking into account the influence of gravity and air resistance. Third, the measurement error of the system is analyzed through numerical simulation. Finally, the accuracy and feasibility of the approach are verified by live-ammunition experiments.

The results show that the systematic error of the hitting point coordinates can be reduced by 9% compared to the traditional linear measurement model. Consequently, this method can meet the higher measurement requirement for the key motion parameters of the small flying object under the non-uniform curve trajectory. Research limitations/implications (if applicable)- although the approach itself is generalizable, the method is unable to detect the motion parameters of multiple small flying objects.

Although the approach itself is generalizable, the method is unable to detect the motion parameters of the multiple small flying objects.

It is evident that the proposed non-uniform curve measurement model is more precise in quantifying the essential characteristics of the small flying object, particularly in consideration of the environmental conditions.

The precise measurement of the key motion parameters of the small flying object can facilitate the enhancement of the protective performance of protective materials.

A novel approach to measurement is proposed, which differs from the conventional uniform trajectory model. To this end, the space construction of the photoelectric sensor array is optimized. The number of the sensors is revised.

Improving construction projects' performance through innovative approaches such as lean construction (LC) and offsite construction (OSC) methods are at the centre of various debates. However, there is a limited understanding of the current link between LC and OSC approaches. This study aims to conduct a scientometric analysis on LC and OSC research to unpack and establish the nexus and suggest future research focus.

Scientometric analysis was used to systematically examine existing literature on LC and OSC to identify possible connections. Relevant publications were extracted from the Scopus database, using inclusion and exclusion criteria. VOSviewer software was used as a visualisation technique to analyse and map the interrelations and connections of the concepts being studied. Bibliograhic data on the 68 selected papers were extracted from the Scopus database.

The search results cover the period between 2003 and 2021. Descriptive statistics show that the number of published papers has increased yearly. Researchers in the USA and Canada are the most productive authors regarding the number of published papers. The directions for future research suggested are the need to identify best practices for integrating LC and OSC methods, the need for more interdisciplinary and cross-country collaboration among researchers, the use of alternative research methods will provide a better understanding of the benefit of integrating LC and OSC techniques and more research is needed to showcase how the use of lean and offsite construction can facilitate the attainment of net-zero in the construction industry.

This study provides insights into the trends and gaps in knowledge on integrating LC and OSC methods and offers valuable insights to scholars and practitioners in integrating LC and OSC principles. This knowledge is vital for identifying strategies to improve the outcome of construction projects and contribute to the sustainable socio-economic development of cities across the globe.

There is little knowledge to date regarding the influence of the COVID-19 health crisis on tourists' intention to travel differently in the future. This paper addresses this and explores its determinants. The objective of the present study is to determine to what extent the Spanish tourists affected by COVID-19 may change the way they travel in the future, according to the perceived risk of travel in a pandemic context.

Between May and June 2020, the authors conducted a survey with a sample population of Spanish tourists who were resident in Spain during the COVID-19 pandemic, for the purposes of studying the role of attitudes and risk in the intention to change the way they want to travel in the future. Cluster analysis and one-way ANOVA were conducted to assess differences among the respondents. Finally, some models were built using the linear regression technique in order to evaluate the role of attitudes in the tourists' adaptive response to the perceived risk of travel.

Results confirm the formation of a new way of life influencing tourists' intentions to travel more sustainably. Accordingly, tourists with a previous environmental attitude are less interested in visiting mass tourism beach destinations in the future. However, changes in the way some tourists travel can also be read as an adaptive and temporary response to the perceived risk of contracting the disease, and do not point to a reduction of the vital importance of tourism in their lives.

The exploratory nature of the study and the lack of similar international analyses does not allow the authors to contrast its results at a global level, though it offers a starting point for future research in other countries. There are also methodological limitations, since the field work was carried out between the first and second waves of the disease, at a time when the pandemic was in remission, possibly affecting the orientation of some responses, given the desire to recover normalcy and “normal” travel, and this may have influenced the priority given to tourism.

This study gives new insights into the debate on the social transformation of the collective consciousness. Despite some signs of change, part of the Spanish tourists are still anchored in traditional tourism practices embedded in cultural factors, which can hinder sustainability in the Spanish tourism industry. The experience of the COVID-19 crisis has not been sufficient to change the declared travel habits of Spanish tourists. Therefore, progress towards the definition of a new tourism system that implies the effective transformation of demand will require applying policies and promoting institutional innovation and education to create paths that facilitate transformative experiences.

The study is focused on the analysis of the relationship between attitudes and risk perception, including novel elements that enrich the academic debate on social progress in the transformation of tourism and the possibilities of promoting a reset from the demand side. Moreover, it incorporates, for the first time, the COVID-19 as it was experienced as an explanatory variable to analyse the changing travel attitudes in a post-COVID-19 era. The analysis of the psychosocial mechanisms of risk offers a good opportunity for a better assessment of post-pandemic demand risk perception. Finally, the study offers empirical evidence on how Spanish tourists are reimagining their next and future holidays, which can be highly valuable for destination managers.

Industry 5.0 (I5.0) is eventually set to supersede Industry 4.0 (I4.0), despite the fact that I4.0 continues to gain ground in emerging nations like India. Now India is aspiring to be a global manufacturing hub, and I5.0 offers enormous potential to position India as a forerunner in intelligent and collaborative manufacturing systems. Therefore, this research article aims to understand the relationship between I5.0 and sustainable manufacturing (SM) thoroughly; pinpoint its impact and implementation challenges; analyze its impact on Triple-Bottom-Line (TBL) sustainability; and present an inclusive framework for I5.0 implementation for Indian manufacturing enterprises.

The coexistence of two industrial revolutions raises questions, which necessitates debates and explanations. Thus, the systematic literature review (SLR) approach is used to address this issue and this study used Web of Science, Scopus, Science Direct and Google Scholar databases. Following a critical SLR, 82 research papers have been cited in this article, and the majority of cited articles were published from 2010 to 2022, to ensure a focused analysis of pertinent and recent scholarly contributions.

I4.0 is considered to be technology-driven, however, I5.0 is perceived to be value-driven. I5.0 is not a replacement or a chronological continuation of the I4.0 paradigm. The notion of I5.0 offers a distinct perspective and emphasizes the necessity of research on SM within the TBL sustainability boundaries. I5.0 introduces a new TBL: resilience in value creation, human well-being and sustainable society. Indeed, I5.0 seems to be economically, socially, and environmentally sustainable while manufacturing products with high productivity.

Theoretical implications pertain to restructuring business models and workforce transformation, whereas practical implications underscore the significance for manufacturing enterprises to embrace I5.0 for their sustainable development. By understanding the nuanced relationship between I5.0 and SM, enterprises can navigate implementation challenges, maximize TBL sustainability and embrace an inclusive I5.0 framework for high productivity and resilience.

The existing literature presents the general notion of I5.0 but lacks in-depth TBL sustainability analysis. This research used a systematic and rigorous SLR approach that evaluates the existing literature, enables an in-depth understanding, identifies research gaps and provides evidence-based recommendations for the decision-making process. Furthermore, this research aims to stand on an unbiased assessment, exploring theoretical and practical implications of I5.0 implementation for manufacturing enterprises and suggesting future research avenues.