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The purpose of this study is to examine accountants’ application of principles-based accounting standards to a lawsuit contingency recognition scenario and the potential role that accounting work experience plays in mitigating accountants’ aggressive financial reporting.

This study presents a 2 × 2 between-subjects experiment with accounting experience (measured as high vs low) and contingency type (asset vs liability) as independent variables and accountants’ lawsuit contingency conservatism likelihood judgments and US$ recognition recommendations as the dependent variables.

Consistent with expectations, findings indicate that more experienced accountants are more likely to recognize liabilities and items that decrease income and less likely to recognize assets and items that increase income than their less experienced counterparts. Accountants also recommended recognizing lower (higher) mean US$ amounts for assets (liabilities), as expected. Supplemental analyses show a significant moderated-mediated effect whereby the interactive effect of contingency type and accounting experience on individuals’ US$ recognition recommendations is partially mediated through the nature of the conservatism judgment.

The finding that less experienced accountants report more aggressively than more experienced accountants when applying a principles-based standard supports the call for using judgment frameworks in imprecise standard settings and suggests that firms may want to ensure that accountants with adequate work experience are on hand as U.S. generally accepted accounting principles become more principles-based over time.

To the best of the authors’ knowledge, this study is the first to examine the impact of accounting work experience on the application of principles-based accounting standards and the mitigation of aggressive financial reporting. Our supplemental analyses also identify the nature of the conservatism judgment as a mediating mechanism which partially explains more experienced accountants’ US$ asset and liability recognition recommendations.

Career preparedness is critical to successfully transitioning from college to a full-time work environment. Being prepared means students have the technical and non-technical skills to help an organization meet its strategic goals. In many instances, students lack the requisite career competencies and collaborative skills. This study proposes designing an instructor-led, career-driven quasi-virtual internship to address this issue and improve students’ preparedness and teamwork.

Our research integrates and expands the four-step processes outlined in instructional and course redesign theories, including analysis, design and development, implementation and evaluation. In the evaluation phase, a survey is used to collect data, and natural language processing is applied to identify the emerging themes. The sample included 104 undergraduate students enrolled in an information systems degree program, which resulted in a digital corpus of 40,744 words for analysis.

Results indicate that the implementation of instructor-led quasi-virtual internships offered a comprehensive career experience comparable to an onsite or virtual company-sponsored internship in five notable areas: (1) application of technical knowledge, (2) critical thinking, (3) time management, (4) application of IT project management and (5) collaborative skills.

Our study only evaluated participants in our treatment group. Future research should examine the differences between students who complete sponsored versus instructor-led quasi-virtual internships. Researchers can add a control group of students who receive a theoretically based capstone course. Future research can simulate randomized controlled trials (RCT) (Chalmers et al., 1981) to measure the effectiveness of quasi-virtual internships. A benefit of this research is that an open-ended survey allows for collecting rich, multifaceted primary data. The second limitation is that the study included only single-item questions. Future authors can create and validate a survey instrument based on the themes and concepts emanating from our investigation. For example, they can operationalize team dynamics and career preparedness using a reflective model in which the underlying construct drives the indicators, requiring multiple items to examine each construct (Coltman et al., 2008). Third, the sample size in the study was relatively small. We can increase the sample size using a time-series dataset with multiple measurement periods. The fourth limitation is context; this study was conducted at a public university; other institutions may have varied teaching approaches, student demographics and resources. By expanding our study using a multi-site approach (Ballantyne et al., 2012), we can increase cross-sectional sample sizes and improve the generalizability of the study’s results.

This study provides several practical insights for educators by examining quasi-virtual internships. Academic institutions that want to offer internships but struggle to establish industry partners can implement the quasi-internship model as an alternative approach. The study highlights that students gain critical insight into their future careers during these internships by being familiar with industry concepts and tools. We also provide insights into engaging students in “meaningful collaboration.” We suggest the instructor provide some time during the class sessions for group work to improve coordination and introduce industry-level tools that provide a more applied approach to IS education.

The National Survey of College Internships (NSCI) 2021 indicates that underrepresented and first-generation students were less likely to participate in internships. Our research may positively impact diverse communities since the quasi-virtual internship allows all students to participate once they are enrolled in a capstone class.

To our knowledge, this study is the first to utilize latent semantic analysis to analyze students’ feedback to improve course design, career preparedness and team dynamics.

This study aims to offer an image-based robust edge detection system that can estimate, identify, locate and label surface flaws during manufacturing for real-time surface issue diagnostics. Of great concern, this methodology extrapolates surface defect information from scanning electron microscopy (SEM) images of composite fracture surfaces. This study predicts changes in topological intensity of composite fracture surfaces and display them as real-time surface intensity values for the first time.

This work, however, introduces a novel robust edge detection method – based image processing – as it is shown to be effective in locating defects, as measured by SEM images of composite fracture surfaces created using additive manufacturing (AM). SEM images, obtained in this study, are related to previous study considering the fracture surfaces of reinforced thermoset composites created via the AM method. These SEM images are of two types: fracture surface of AM of carbon fiber reinforced thermoset composites and fracture surface of AM of syntactic foam reinforced thermoset composites. Initially, MATLAB environment is used for analyzing the SEM images; the technique used, as well as the validity are explained more in the methodology section.

The robust surface defect inspection approach used herein is found to be capable of predicting, identifying, localizing and labeling surface defects during production, allowing for real-time surface issue diagnosis. Further, this work makes it possible to use image processing and analysis of these surfaces to anticipate fluctuations in the topological intensity of the fracture surfaces of composites and represent them as values of surface intensity in real time.

Rising worldwide company rivalry requires a fast, accurate component failure diagnostic method. To create an efficient feature set, a surface defect inspection system must identify product flaws in real time. Thus, this study proposed an image-based robust edge detection system – based on MATLAB environment – that is capable of estimating, identifying, locating and labeling surface faults during production. This paves the way for an extensive set of high-quality tools for dealing with a wide range of problems associated with digital image processing in composites. As a result, the ability to define methodologies and rapidly prototype prospective solutions typically minimizes the cost and time required to implement a successful system during the design phase of an image processing system.

This study aims to explore the extent of Intellectual Capital Disclosure (ICD) in the annual reports of the top 50 listed Vietnamese companies. It assesses the influence of firm characteristics and corporate governance structure on ICD practices.

ICD was measured using content analysis, specifically word count percentage. Panel data regression analysis was employed to examine the relationship between firm characteristics, governance structures and the level of ICD.

Results reveal that ICD levels among Vietnamese firms sampled are relatively low, averaging 17.43% of the overall annual report word count. Relational capital emerges as the most disclosed category of IC. Firm size, profitability, industry type, number of independent board members and CEO duality significantly impact the level of ICD. However, leverage, board size and the presence of an audit committee show no significant influence on ICD.

These findings offer insights into agency and signaling theories. They provide empirical evidence for stakeholders, academics and regulatory bodies to comprehend ICD practices and identify factors that could enhance ICD in emerging markets like Vietnam.

This study contributes to the literature by examining ICD practices in an emerging market context and identifying the impact of firm characteristics and governance structures on ICD levels, offering valuable implications for both theory and practice.

The 7th decade manager (7DM) is an overlooked and under-researched group in organisation studies. This paper explores the changes which 7DMs experience in later life through the lenses of age, work and identity.

An interpretivist methodology was adopted and data were obtained via semi-structured interviews with 32 managers across 10 different sectors in England and Scotland. These data were analysed thematically.

Change manifested itself in various contradictory ways across three domains of age, work and identity. Age was experienced dichotomously, with these 7DMs identifying as subjectively younger yet openly (if reluctantly) accepting signs of ageing. They appeared more tolerant and kinder but could be impatient and outspoken. Work remained important, providing structure, a sense of purpose and camaraderie; however, career progression was not. Altruistically, the 7DMs exercised generativity by providing their colleagues with counsel in both work and personal matters. Their sense of self and identity work featured prominently, particularly in the liminality associated with the impending cessation of work. Preparation for the psychosocial transition to retirement was lacking.

This project would have benefitted from a larger and broader cohort demographic. Whether there are any significant gender or ethnic differences in attitudes, values or approaches to work cannot be ascertained from the data obtained. Future studies should therefore include a greater diversity of participants. There may also be merit in investigating if any differences exist for the ex-military 7DM manager compared to others.

Organisations can benefit from greater recognition of the value experienced managers in their later working lives can bring. Both the broader community of managers and their employers would benefit from leveraging the experience, knowledge and attributes of older managers in their passage through their 7th decade and better prepare younger people to succeed them.

Different agencies such as government, employers, professional bodies like the Chartered Institute of Personnel and Development, Trade Unions or consultancies may wish to explore the benefits and practicalities of preparing the individual for the transition to retirement. Importantly, this should address the psychosocial connotations associated with ceasing work. Whilst this applies to all 7th decade workers, we suggest that there are some challenges that are peculiar to being an older manager.

Whilst much is known about older workers, research relating to older managers, especially those in their seventh decade, is largely absent. This paper illustrates the changes and challenges they experience in both their professional and personal lives, some of which seem to be unique to this age group and many of which would benefit from being addressed in organisational policy and practice as well as further research.

This paper aims to examine the relationship between corporate governance mechanisms and firm performance in Qatari non-financial firms over a nine-year period, including the period of high uncertainty caused by the COVID-19 pandemic.

The study uses data from Refinitiv and employs panel data econometric techniques, namely generalized least squares (GLS), to analyze the impact of board characteristics (board size, board meetings, board gender diversity, board-specific skills, board independence), audit committee features (existence of audit committee, audit committee independence), CEO duality and management scores on both accounting and market performance of Qatari firms. Control variables include firm size, age, leverage and industry classifications.

The findings suggest that board-specific skills positively influence firm performance, while board size and gender diversity exhibit a non-significant impact. Audit committee independence enhances accounting performance but does not significantly affect market performance. Surprisingly, management scores show a significant yet negative impact on certain financial measures, indicating the need for further investigation.

These insights provide valuable guidance for policymakers, investors and corporate leaders, emphasizing the importance of tailored governance practices in Qatar's unique business landscape.

This study provides unique insights into the governance-performance relationship in the context of Qatar, a region with limited existing research. The inclusion of the COVID-19 period adds a contemporary dimension to the analysis, highlighting the resilience and adaptability of corporate governance practices during times of crisis.

This autoethnographic article presents the adaptation of collage—an arts-based method traditionally used in face-to-face settings—into an online research tool. It emphasizes the increased relevance of such a transition in the wake of the digital shift and the Covid-19 pandemic. The work aims to reveal how digital collages can facilitate in-depth participant responses in a time when conventional research settings are inaccessible.

The article incorporates autoethnographic vignettes, which are identified in italics, that offer insights into my personal reflections on the transition and adaptation to an online mode. Firstly, I review how collage can be a valuable tool to include in focus groups and for elicitation during semi-structured interviews. Secondly, I review the challenges I experienced when conducting focus groups online to create the collages. Thirdly, I explore, in more detail, three examples of collages that reflect the diverse ranges that were produced and the insightful discussions that emerged from the participants describing the visual elements of their collages. Finally, the reflective nature of my autoethnographic vignettes provides an insight into the world of the researcher during this turbulent time.

Findings show that collage, whether physical or digital, remains an effective tool for eliciting nuanced understandings from participants. The research contributes to the arts-based research narrative by showcasing how the digital adaptation of collage methods can yield profound insights into participants' perspectives, therefore enriching the data beyond what traditional interviews could unveil.

These observations can provide support for other researchers who are contemplating the adoption of online arts-based research methods. Understanding how traditionally face-to-face arts-based research methods can be adapted for the digitally evolving landscape is important for shaping the future of online research.

This study evaluates the aesthetic perception of photovoltaic (PV) systems situated at various locations on an apartment building facade, comparing them with the original facade. It also aims to understand how aesthetic dimensions influence the perception of PV installations in diverse building locations. Moreover, it aims to create a framework that will guide for installing PV installations considering both their functionality and aesthetics.

The study uses a mixed-method approach, including qualitative and quantitative approaches. It includes a literature review and a questionnaire. 418 participants evaluated different PV-embedded facades using a Likert scale across various aesthetic variables.

The findings indicate that aesthetic perceptions of PV vary by the location of installation. It also shows that all aesthetic dimensions affect PV installation aesthetics, with location-specific preferences. For original elevation, compatibility and simplicity are given precedence over blending and coherence for windows, creativity and harmony for facades, functionality and harmony for balconies, and innovation potential and simplicity for roofs.

This study focuses on a single building type; further investigation is required to examine other building types. It also examined one PV technology with common visual properties, but future studies can examine others. Additional research is needed to compare the participating groups and the effect of their sociodemographic factors, using on-site surveys and interviews.

Few studies have investigated how PV systems affect apartment building users' architectural aesthetic perception. The results of this study make a valuable contribution to the field of sustainable architecture by providing practical guidance for architects, engineers, stakeholders, and researchers who are interested in integrating aesthetic, user-centric considerations into renewable energy solutions.

This research purpose was to explore the meaning of historicism, architectural historicism, the architectural attributes, design principles, elements and ornamentations of churches in medieval Western architecture, and how they were reflected in contemporary churches' design in Jordan.

This research used the historical descriptive–interpretive qualitative research method. Around 24 Western medieval churches were selected, studied and analyzed to explore the common design attributes of each historical era. The design attributes of each era were segmented under three categories: Design principles (plans' typology, facades, shapes, details, composition and building form), design elements (openings, towers and entrances) and ornamentation (sculptures, paintings and interior decoration). Additionally, three modern Jordanian churches were analyzed using the same method to compare with the historical churches through personal observations, field trips, researchers' memories, site visits, archival records, plans, images, books, slides, details and note-making. Different types of evidence were used, such as determinate, contextual and inferential. In addition, different tactics for analysis were used in analyzing the historical churches: site familiarity, use of existing documents, virtual and visual inspection and comparison with conditions elsewhere. Credibility was achieved when the results were reviewed and compared with the original and similar information.

Early Christian design principles, elements and ornamentations were reflected in Jordanian churches more than in Byzantine, Renaissance, Romanesque and Gothic. The design principles of Western medieval architecture were reflected in the selected Jordanian churches more than in ornamentation and design elements. Moreover, this research found that the highest reflection of Western medieval architecture on Jordanian churches was in designing the plans, which is a basilica with a central nave and aisles followed by opening styles, façade, shapes, entrances design, composition, painting and the minimum reflection was in sculptures. Additionally, there was no reflection on tower design and interior decoration.

This research encourages architects to enhance architectural historicism by focusing on historical styles in contemporary designs and using design elements, principles and decorations of historical styles in medieval architecture to enrich the variety and originality of architectural design and create new modern stylistic architecture. Architectural historicism increases historical self-awareness and helps a generation of architects to answer the question: In what style should be built.

Learning the design principles, not copying the past, is becoming a trend for most architects. Architectural historicism introduces new temporal elements, gives a new meaning and primary function to architecture to become socio-temporal and contextual contrast and reflects the essential points of references of the past through design methodology to express the present. The advantage of this research is to put an end to architects' role in syncretism and subjectivism. Instead, historicism architects equipped with the necessary knowledge and supported by the published research and inventors of historical architecture, can choose, imitate, adapt, borrow and use the correct historical forms that originated in a given period.

Consumer behavior is evolving rapidly due to the increasing role of technology in daily life. Online food ordering has emerged as a key channel in this changing landscape. This paper investigates the relationships between online promotions, consumer skepticism, information sharing on social media and the intention to purchase food and beverages through online delivery services.

Measures were developed based on a review of existing literature. Data from 402 participants were analyzed using Structural Equation Modeling (SEM).

The study reveals that online promotions significantly impact consumers' sharing of restaurant posts. Additionally, consumer skepticism about online food sales affects both their sharing behavior and their intention to purchase online. Engagement in sharing restaurant posts online is a strong predictor of online food purchasing intentions.

The findings offer valuable insights for restaurant operators, policymakers and technology developers in the competitive online food delivery sector. They emphasize the importance of implementing innovative promotions and crafting appealing food presentations. These strategies can accelerate customer decision-making, attract new customers and contribute to market expansion and customer base sustainability.

This research provides significant insights for restaurant owners and contributes to the limited literature on online promotions, consumer skepticism and information sharing in the restaurant industry. It also lays the groundwork for future studies aimed at deepening understanding in this field.