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This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.

This study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.

Our bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.

This study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.

This paper tries to shed light on the international progress regarding the adoption of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits resulting from the application of IPSAS, and to highlight the main differences between IPSAS and IFRS.

A comprehensive literature review is conducted which focuses on issues concerning the factors that induce the adoption of IPSAS, the obstacles that must be overcome, the degree of IPSAS’ proliferation worldwide, the repercussions from adopting IPSAS, the benefits of IPSAS, and the differences between IPSAS and IFRS. The selection process of the cited articles focuses on journals with high rankings in the ABS list.

It is accentuated that IPSAS carry significant benefits regarding the improved quality of the financial information reported by the public sector, the enhancement of transparency and accountability, the upgrading of the decision-making process and the restored trust in public finances. However, there is more work that needs to be done toward the global proliferation of IPSAS.

This study provides insights regarding the implementation process of IPSAS, which should be useful to all the parties engaged in the reform of the public administration, such as national governments, local or international regulators, accounting standard setters and institutional organizations.

The current study clarifies whether the public sector should move from using the business focused IFRS, as it is frequently the case, to the adoption of IPSAS. In addition, this study comprehensive literature review can be used by academics and researchers as a basis for further research on the issue. More importantly, policymakers and other officials who need to make informed decisions about financial reporting issues at the government level and the public sector in general can benefit from this study.

Previous studies have identified concerns and anxiety in individuals who are without their mobile phones, which is known as nomophobia, an acronym for “no mobile phone phobia.” However, there is currently limited evidence of qualitative research that explores nomophobia. The purpose of this study is to explore personal experiences and individual meanings associated with mobile phone use and nomophobia.

To address this gap, the present study employed a Heideggerian phenomenological approach to investigate the issue. Ten college students, who have medium to high nomophobia were selected as respondents. Semi-structured interviews were conducted to collect data, which were then transcribed verbatim and analyzed using reflexive thematic analysis.

A deep understanding of the psychological dynamics, experiences, meanings, perceptions and beliefs of individuals regarding smartphone use can only be explored through a qualitative approach that presents personal statements of individuals through in-depth semi-structured interviews. This study contributes to a deep understanding of the psychological dynamic of nomophobia.

This study has limitations that must be carefully considered. First, the respondents came from a university with a sample size of 10 people, which may not fully represent the phenomenon of nomophobia among students due to differences in cultural and academic backgrounds. However, we addressed this limitation by selecting only students who scored moderate to high levels of nomophobia. Second, the researchers acknowledge that the sample used in the study may not be fully representative of the broader target population or a larger group, as previously mentioned. Therefore, generalizing the findings of this research must be done carefully, being cautious and thoughtful to avoid hasty conclusions.

In the functional context, it is recommended for individuals to be more mindful of their smartphone usage and strive to strike a balance between utilizing their device's capabilities for productive purposes and avoiding excessive dependency that may lead to distractions or information overload. This includes limiting excessive smartphone usage for entertainment purposes, restricting aimless and irrelevant Internet browsing and implementing effective time management when using smartphones. For smartphone users from the ontological context, the advice is to critically evaluate their digital presence and ensure that their online activities align with their true values and self-perception, promoting responsible and ethical smartphone use. Engaging in fasting or break sessions by completely turning off the smartphone at specific times and utilizing that time for activities such as reading books, writing and engaging in spiritual practices, or exercising is also advisable. In the anthropomorphic context, individuals are advised to reflect on the potential emotional dependence on their smartphones and consider establishing healthy boundaries to avoid excessive reliance on these devices to fulfill emotional needs. One practical recommendation is to engage in self-reflection, where individuals take some time to ponder their smartphone usage patterns and emotional attachment to the device. They should ask themselves why they feel the need to constantly check their phone and how it impacts their emotions and overall well-being.

This study contributes to a deep understanding of the psychological dynamics of nomophobia by exploring the experiences, meanings, perceptions, and beliefs of individuals regarding smartphone use.

The transition from fossil fuel-based energy systems to renewable energy sources, commonly referred to as the energy transition, is essential for combating climate change. However, comprehensive studies that thoroughly examine the financial mechanisms involved in this process are lacking. Despite the availability of various financial tools, there is a notable absence of extensive research that synthesizes and categorizes these mechanisms into broad groups.

A systematic literature review is used to explore a comprehensive framework for financial mechanisms related to the energy transition and their application across six stages of the process.

The framework of financial mechanisms for energy transition encompasses these six factors: public financing mechanisms, private financing mechanisms, market-based mechanisms, innovative financing mechanisms, risk mitigation instruments and institutional support and capacity building.

This is the first study that thoroughly reviewed the financial mechanisms involved in the energy transition process.

This paper aims to offer a comprehensive review and categorization of production optimization throughout the additive manufacturing lifecycle in a cloud environment. It aims to provide a structured approach to identifying and addressing issues.

This paper systematically reviews 75 technical papers on cloud manufacturing, nesting, scheduling and postprocessing in additive manufacturing. This includes a detailed discussion of the key issues.

This paper introduces a production framework for the entire lifecycle of additive manufacturing in a cloud environment. This framework aids in problem identification and decision-making based on the process flow. It provides an integrated view from cloud to postprocessing, examining decision interdependencies and enhancing problem identification and organization.

To the best of the authors’ knowledge, this paper is the first to review the complete lifecycle of additive manufacturing, emphasizing the often-overlooked aspects of postprocessing and cloud manufacturing. It offers a comprehensive study of lifecycle optimization challenges and suggests ways to streamline the production process.

Only recently have historic concrete buildings received attention and the need for their protection has been understood. Their listing as architectural heritage in most countries is ruled by legislations. The research carried out within the framework of the CONSECH20 JPI project on the conservation of historic concrete buildings in the Czech Republic, Cyprus, Italy and the Netherlands has allowed to study the legislations in the four aforementioned countries and how these are brought to practice. This paper aims at the evaluation of these legislations and of their function in practice.

The legislations have been examined focussing on the protection of historic buildings and the guidelines to achieve a correct technical conservation. These were assessed in practical situations. The situations of the four countries were studied and the parameters used allowed comparisons.

Concrete buildings are at risk and the guidelines should be further developed to meet actual conservation needs, including historical and aesthetical compatibility. The re-use of listed concrete buildings often means transforming and adapting these to a variety of modern needs and norms: the complexity of this assignment asks for a multidisciplinary teamwork. The bottom-up Dutch programme for quality in conservation, striving to bring ethical and technological principles to practice, could be a sound basis for developing respectful conservation strategies of heritage concrete buildings.

The research concerns the four countries involved in the CONSECH30 project and could be extended to include more countries.

More stakeholders have to be involved in the process of conservation and transformation of heritage concrete buildings. This should be directed by the legislation.

No direct social implications are foreseen from the outcome of the research. However, the suggestion is made that social involvement is essential in planning concrete building transformations.

The study focussed on the application of theory (the legislation) to practice (thus showing the limits of the legislation), which is an innovative way of contributing to the conservation of historic concrete buildings.

Alongside its remarkable growth, problematic Bitcoin investment (BI) behavior and its associated negative consequences have become prevalent, and only a few studies have examined it. Therefore, this study aims to examine problematic BI behavior by investigating its specific antecedents and consequences and identifying which antecedents were more influential in it. In addition, we also examine the role of financial literacy on the relationship between the antecedents and problematic BI behavior.

We collected survey data from 413 investors with Bitcoin investment experience in 2018, when a Bitcoin frenzy occurred. The partial least squares method was used to test the proposed research model.

The results show that prudent, negative urgency, overexpectation and sensation seeking are positively associated with problematic BI behavior, while restraint is negatively associated. Problematic BI behavior is negatively related to investor well-being. Our findings also indicate that both objective and subjective financial literacy moderate the relationship between the antecedents and problematic BI behavior. Four types of investors in terms of their objective and subjective Bitcoin knowledge show different patterns in the relationship between the antecedents and problematic BI behavior.

This study offers insights for researchers by providing a deeper understanding of the contextual antecedents of problematic BI behavior and the role of financial literacy in it. This study provides detailed implications for financial institutions, policymakers, and regulators to guide rational Bitcoin investment behaviors.

This study aims to analyze the determinants of small and medium enterprise (SME) sustainability through online marketing technology innovation.

The study was conducted through a survey in Siak Regency and Dumai City, Riau Province, Indonesia. The study population is small entrepreneurs doing online marketing. The determination of this survey area is by considering: the use of online marketing technology in this area is relatively more developed than other regions; Siak Regency and Dumai City are very prospective to be used as small business development areas based on online marketing; and the sample was determined by purposive random sampling with the criteria of small entrepreneurs who have tried to do online marketing for at least six months. Based on these criteria, there are 301 small entrepreneurs who conduct online marketing as a sample.

The sustainability of SMEs is directly and indirectly influenced by government support, human resource quality, innovation costs, economic conditions and business partners through online marketing technology innovations. Online marketing strategy through targeting, segmentation and positioning marketing strategies. Implementation of online marketing technology innovation models: increased government support; improvement of human resources; provision of innovation cost allocation; government policies in maintaining economic stability; and increase in business partners.

Limited access to data can limit the interpretation of correlations between the variables studied. This limitation is because the available data is limited to certain periods and certain geographical regions. In addition, research time constraints limit the ability to conduct more in-depth interviews and obtain additional data relevant to the topic being studied.

Practical implications: 1) Targeting marketing strategy is a staged strategy to select a target market. The target market for SME products is intermediary consumers (agents) and end consumers; 2) Segmenting marketing strategy is a stage strategy to determine market segments. The market segment of SME products is based on consumer characteristics, namely, the local market and markets outside the region. SME product market segments based on consumer response characteristics, namely, market segments based on product benefits and consumer loyalty; 3) Positioning marketing strategy is a strategy for the development stage of each product detail placement and the development of a 4P mix strategy, namely, product, price, place and promotion.

The implementation of this research policy is: increased government support in facilitating online marketing; increased human resources in online marketing; provision of cost allocation of innovation in online marketing; government policy in maintaining economic stability; and increased business partners in online marketing. Model implementation requires mentoring and training through cooperation with business partners.

The sustainability of SMEs requires online marketing technology innovation. These findings can help provide an alternative solution to the weak resources of SMEs. With the discovery of the determining factor for the sustainability of SMEs, it can accelerate the SME digitalization program.

Recent studies have suggested that the workplace fear of missing out (Workplace FoMO) harms employees' health and performance. Thus, the present study examines the impact of workplace FoMO and organisational support (OSP) on innovative work performance (IP) using dual theoretical lenses based on the conservation of resource theory (COR) and self-determination theory (SDT). Furthermore, this study investigates the mediating role of enterprise social media (ESM) use and psychological well-being (PW).

The present study uses a rigorous methodology using structural equation modelling (SEM) and fuzzy-set qualitative comparative analysis (fsQCA). The author has conducted a cross-sectional survey to collect data on working professionals in India’s service industries (i.e. IT & ITeS; information technology enables services). Moreover, SEM was employed to analyse the data based on (n = 240) responses. Furthermore, fsQCA was used to reveal configurational models.

The SEM results revealed that workplace FoMO harms PW and stimulates ESM use. OSP has a positive impact on ESM use and PW. Furthermore, ESM use is positively associated with PW and enriches IP. The ESM use partially and significantly mediates (a) workplace FoMO and PW, and (b) OSP and PW. The fsQCA results revealed that two configurational models, (a) “ESM” and (b) “OSP*PW”, are vital in enhancing IP.

The present study utilises symmetric and asymmetric modelling approaches considering a separate prediction-oriented pioneer method. This study provides a novel perspective and adds new insights to the literature on ESM use, workplace FoMO and employee-related outcomes.

The study explores the impact of social media-induced social comparison on impulse travelling, drawing upon social comparison theory. It thoroughly examines the intermediary functions of fear of missing out (FoMO) and compulsive use of social media, alongside exploring the moderating impacts of self-esteem and self-control within this dynamic process.

To meet the objective, we conducted a survey of 382 social media users among Indian millennial tourists. The analysis has been done using SPSS (AMOS 24) and Process macro (model 1) for moderation effect. Purposive and snowball sampling techniques have been employed for data collection.

The results indicate a positive influence of social comparison on impulsive travel. Additionally, the findings suggest that FoMO and the compulsive use of social media serve as serial mediations on the link between social comparison and impulse travelling. Moreover, self-esteem has shown a negatively significant relationship between social comparison and FoMO. Furthermore, self-control has also been found to have a negatively significant effect on the relationship between FoMO and the compulsive use of social media.

The study’s findings offer valuable guidance for destination administrators. It suggests that administrators should refrain from engaging in aggressive and overly tailored marketing tactics. Instead, they should focus on sharing real and authentic stories that resonate with travellers, and administrators can mitigate the effects of social comparison and discourage impulsive travelling.

This study delves into an unexplored realm in digital marketing literature, shedding light on how social comparison on social media influences the impulsive travelling of Indian millennial tourists. This study is an inaugural attempt to formulate a theoretical framework within the scope of the tourism sector.