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1 – 10 of 85Hala M.G. Amin, Rasha S. Hassan, Hebatallah Ghoneim and Amr S. Abdallah
This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals…
Abstract
Purpose
This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals, affiliations and countries. It also constructs agendas for future research.
Design/methodology/approach
The current study uses a bibliometric approach to analyze 287 studies indexed by the Scopus Database from 1982 to 2023.
Findings
The analysis reveals three themes: “the impact of emerging technologies on the accounting profession,” “the essential skills for modern accountants” and “the integration of technology into the accounting curricula.” Beyond this, the analysis points out that Macquarie University and the Queensland University of Technology were the most productive institutions. Furthermore, the leading journal was the Accounting Education Journal. The USA and Australia were leading in total citations and publications, while 2023 was the peak publishing year.
Research limitations/implications
The study acknowledges that alternative search keywords, databases and research categories may reveal unexplored relationships. The present study’s findings have crucial theoretical and practical implications for researchers in the accounting domain, higher education institutions and policymakers.
Originality/value
The study contributes to the extant accounting literature by presenting a holistic view of the impact of emerging technologies on accountants’ skills, profession and accounting curriculum, identifying gaps in the literature and proposing a research agenda.
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This study aims to simultaneously and stochastically maximize autonomous flight performance of a variable wing incidence angle having an unmanned aerial vehicle (UAV) and its…
Abstract
Purpose
This study aims to simultaneously and stochastically maximize autonomous flight performance of a variable wing incidence angle having an unmanned aerial vehicle (UAV) and its flight control system (FCS) design.
Design/methodology/approach
A small UAV is produced in Iskenderun Technical University Drone Laboratory. Its wing incidence angle is able to change before UAV flight. FCS parameters and wing incidence angle are simultaneously and stochastically designed to maximize autonomous flight performance using an optimization method named simultaneous perturbation stochastic approximation. Obtained results are also benefitted during UAV flight simulations.
Findings
Applying simultaneous and stochastic design approach for a UAV having passively morphing wing incidence angle and its flight control system, autonomous flight performance is maximized.
Research limitations/implications
Permission of the Directorate General of Civil Aviation in Turkish Republic is necessary for real-time flights.
Practical implications
Simultaneous stochastic variable wing incidence angle having UAV and its flight control system design approach is so useful for maximizing UAV autonomous flight performance.
Social implications
Simultaneous stochastic variable wing incidence angle having UAV and its flight control system design methodology succeeds confidence, excellent autonomous performance index and practical service interests of UAV users.
Originality/value
Creating an innovative method to recover autonomous flight performance of a UAV and generating an innovative procedure carrying out simultaneous stochastic variable wing incidence angle having UAV and its flight control system design idea.
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The purpose of this research paper is to recover the autonomous flight performance of a mini unmanned aerial vehicle (UAV) via stochastically optimizing the wing over certain…
Abstract
Purpose
The purpose of this research paper is to recover the autonomous flight performance of a mini unmanned aerial vehicle (UAV) via stochastically optimizing the wing over certain parameters (i.e. wing taper ratio and wing aspect ratio) while there are lower and upper constraints on these redesign parameters.
Design/methodology/approach
A mini UAV is produced in the Iskenderun Technical University (ISTE) Unmanned Aerial Vehicle Laboratory. Its complete wing can vary passively before the flight with respect to the result of the stochastic redesign of the wing while maximizing autonomous flight performance. Flight control system (FCS) parameters (i.e. gains of longitudinal and lateral proportional-integral-derivative controllers) and wing redesign parameters mentioned before are simultaneously designed to maximize autonomous flight performance index using a certain stochastic optimization strategy named as simultaneous perturbation stochastic approximation (SPSA). Found results are used while composing UAV flight simulations.
Findings
Using stochastic redesign of mini UAV and simultaneously designing mini ISTE UAV over previously mentioned wing parameters and FCS, it obtained a maximum UAV autonomous flight performance.
Research limitations/implications
Permission of the directorate general of civil aviation in the Republic of Türkiye is essential for real-time UAV autonomous flights.
Practical implications
Stochastic redesign of mini UAV and simultaneously designing mini ISTE UAV wing parameters and FCS approach is very useful for improving any mini UAV autonomous flight performance cost index.
Social implications
Stochastic redesign of mini UAV and simultaneously designing mini ISTE UAV wing parameters and FCS approach succeeds confidence, highly improved autonomous flight performance cost index and easy service demands of mini UAV operators.
Originality/value
Creating a new approach to recover autonomous flight performance cost index (e.g. satisfying less settling time and less rise time, less overshoot during flight trajectory tracking) of a mini UAV and composing a novel procedure performing simultaneous mini UAV having passively morphing wing over certain parameters while there are upper and lower constraints and FCS design idea.
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Gomaa Abdel-Maksoud, Aya Abdallah, Rana Youssef, Doha Elsayed, Nesreen Labib, Wael S. Mohamed and Medhat Ibrahim
This study aims to evaluate the efficiency of using some polymers at different concentrations in the consolidation of vegetable-tanned leather artifacts.
Abstract
Purpose
This study aims to evaluate the efficiency of using some polymers at different concentrations in the consolidation of vegetable-tanned leather artifacts.
Design/methodology/approach
New vegetable-tanned leather samples were prepared. The consolidants used were polyacrylamide (PAM) and polymethyl methacrylate/hydroxyethyl methacrylate (MMA-HEMA). Accelerated heat aging was applied to the untreated and treated samples. Analytical techniques used were Fourier transform infrared spectroscopy (FTIR), digital microscope, scanning electron microscope (SEM), change of color and mechanical properties.
Findings
The characteristic FTIR bands showed the effect of accelerated heat aging on the molecular structure of the studied samples, but treated and aged treated samples used were better than aged untreated samples. Microscopic investigations (digital and SEM), and mechanical properties proved that 2% was the best concentration for polymers used. The change in the total color difference of the treated and aged treated samples was limited.
Originality/value
This study presents the important results obtained from PAM and poly(MMA-HEMA) used for the consolidation of vegetable-tanned leather artifacts. The best results of the studied polymers can be applied directly to protect historical vegetable-tanned leathers.
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Mohamed Saad Bajjou and Anas Chafi
In the modern era, the concept of sustainability has become pervasive, permeating various sectors, including the construction industry. Driven by growing environmental concerns…
Abstract
Purpose
In the modern era, the concept of sustainability has become pervasive, permeating various sectors, including the construction industry. Driven by growing environmental concerns, construction organizations are increasingly compelled to seek operational excellence while realigning their practices towards environmental sustainability goals. Hence, this paper investigates the capability of lean construction (LC) principles in enhancing environmental performance (EP) within the construction industry using a structural equation modeling (SEM) approach.
Design/methodology/approach
The study employs SEM to explore the relationship between LC components and environmental performance factors in the construction context. This methodology integrates both empirical and qualitative analyses within a structured framework to explore the relationship between LC components and EP factors in the construction context. By collecting and statistically testing data from 307 Moroccan construction companies, the study evaluates the impact of five LC principles – process transparency and standardization, continuous improvement, waste elimination, planning and scheduling and material flow and pull – on four environmental performance indicators: material use, energy consumption, non-product output and pollutant releases.
Findings
The analysis reveals that, among the five LC principles – process transparency and standardization, continuous improvement, waste elimination, planning and scheduling and material flow and pull – the principles of waste elimination and planning and scheduling significantly contribute to environmental improvements. These practices were shown to impact positively four environmental performance indicators: material use, energy consumption, non-product output and pollutant releases.
Originality/value
This research fills a critical gap in empirical studies on the beneficial effects of LC practices on environmental sustainability in the construction industry. It provides theoretical insights and practical recommendations for managers and practitioners to effectively implement LC principles, thereby promoting more efficient and sustainable practices, particularly in developing countries.
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Abraham Ato Ahinful, Abigail Opoku Mensah, Samuel Koomson, Felix Kwame Nyarko and Edmund Nkrumah
The “United Nations' Sustainable Development Goal” 9 seeks to “… foster innovation” in all sectors of an economy. Thus, this conceptual piece addresses the indirect effect of…
Abstract
Purpose
The “United Nations' Sustainable Development Goal” 9 seeks to “… foster innovation” in all sectors of an economy. Thus, this conceptual piece addresses the indirect effect of innovative behaviour (INB) between total quality management (TQM) and innovation performance (INP). It further explores the context-contingent effect of four external factors [government regulation (GOV), market dynamism (MKD), competitive intensity (CMP) and technological turbulence (TUR)] on the TQM–INB linkage.
Design/methodology/approach
By incorporating both theoretical and empirical works in the fields of strategic management, innovation and business performance, this conceptual piece constructs a conceptual model, using a systematic literature review, alongside suppositions that can be tested in further studies.
Findings
This conceptual piece puts forward that TQM will be favourably connected to INP, and this favourable association will be mediated by INB. Moreover, GOV, MKD, CMP and TUR will have a favourable context-contingent effect on the favourable direct connection between TQM and INB.
Research limitations/implications
This conceptual piece affords suggestions for both practitioners and researchers alike in the areas of innovative and strategic decision-making in banking establishments for reinforcing INP by introducing TQM, INB, GOV, MKD, CMP and TUR as innovative-strategic tools. It also delivers suggestions for forthcoming academics to examine this conceptual piece, empirically, in diverse banking sites worldwide.
Practical implications
Practical lessons for managers, employees, customers and consultants within the banking sector for the superior advantage of all key stakeholders are deliberated.
Originality/value
This study provides a new model to demonstrate how TQM leads to INP by passing through INB of employees, and how TQM fosters INB under diverse degrees of GOV, MKD, CMP and TUR. It shows how internal factors (7 TQM dimensions) and external factors (GOV, MKD, CMP and TUR) interact to foster employee INB. It also underscores the theoretical authority of three theories utilised, both individually and in combination, by using them to explain new relationships.
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Lana Jreisat, Issam Tlemsani, Mohamed Ashmel Mohamed Hashim and Robin Matthews
This paper aims to address the imperative of establishing adaptive sustainable supply chain management (SSCM) within the context of export food supply chains (EFSC) in Jordan…
Abstract
Purpose
This paper aims to address the imperative of establishing adaptive sustainable supply chain management (SSCM) within the context of export food supply chains (EFSC) in Jordan, with potential global applicability. The research introduces a new conceptual framework validated through the analytic hierarchy process (AHP), prioritizing critical factors based on five expert opinions. The practical and managerial outcomes emphasize achieving sustainable supply chain performance through quality-driven sustainability (QDS), encapsulated in a practical framework (SSCQM). Employing the concept of QDS, this study aims to develop a novel decision framework for Sustainable Supply Chain Quality Management (SSCQM).
Design/methodology/approach
Conducted as an empirical qualitative study in Jordan, the research employs a systematic literature review to identify research gaps and establish the initial conceptual framework. A pilot case is subsequently conducted to refine the framework, followed by Case Studies of four Triads, elucidating network relationships between suppliers, manufacturers and customers. A total of 32 semi-structured interviews, complemented by observations, tours and document analysis, individually explored each case during the exploratory stage. Cross-analysis of the four cases at the explanatory stage provides empirical insights, and data triangulation, literature review and validation using NVivo enhance the robustness of the findings.
Findings
The amalgamation of the three perspectives, when treated individually, results in the integrated category of QDS influencing sustainability (SUST) performance, evident in economic, environmental and social dimensions. Various sustainable initiatives have emerged through the relationships within the Triad, comprising a company, supplier and customer in the supply chain and its broader environment, including society, aiming for enhanced sustainable development and SUST performance. Recognizing the urgency of Supply Chain Management (SCM) in the Middle East, where global supply chains are susceptible to disruptions leading to food shortages and insecurity, this research investigates the state of EFSC in the export food industry in Jordan. The novel decision (SSCQM) framework equips managers and policymakers with knowledge and practices applicable to focal actors in Triads within their EFSCs, particularly in developing countries, thereby contributing to enhancing the export food industry’s sustainability.
Research limitations/implications
This research provides empirical and contextual justifications for the supply chain-quality model (SSCQM) that advocates for business organizations how a desirable, sizeable and significant outcome/shock can be triggered via embedding quality elements in an international supply chain specifically in Jordan. The research also offers significant implications for practising supply chain experts in terms of how they can effectively utilize the supply chain quality to align other players in the supply chain, revenue potential, customer retainability and employee retention to achieve superior organizational performance. The research selectively encompasses three key perspectives of supply chain networks (SCN), total quality management (TQM) and SUST to elucidate the essence of SCM.
Originality/value
This research contributes towards filling the gap as a lack of empirical research.
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Bassem Assfour, Bassam Abdallah, Hour Krajian, Mahmoud Kakhia, Karam Masloub and Walaa Zetoune
The purpose of this study is to investigate the structural, surface roughness and corrosion properties of the zirconium oxide thin films deposited onto SS304 substrates using the…
Abstract
Purpose
The purpose of this study is to investigate the structural, surface roughness and corrosion properties of the zirconium oxide thin films deposited onto SS304 substrates using the direct current (DC) magnetron sputtering technique.
Design/methodology/approach
DC sputtering at different powers – 80, 100 and 120 W – was used to deposit ZrO2 thin films onto different substrates (Si/SS304) without annealing of the substrate. Atomic force microscope (AFM), energy-dispersive X-ray spectroscopy (EDS), Tafel extrapolation and contact angle techniques were applied to investigate the surface roughness, chemical compositions, corrosion behavior and hydrophobicity of these films.
Findings
Results showed that the thickness of the deposited film increased with power increase, while the corrosion current decreased with power increase. AFM images indicated that the surface roughness decreased with an increase in DC power. EDS analysis showed that the thin film has a stoichiometric ZrO2 (Zr:O 1:2) composition with basic uniformity. Water contact angle measurements indicated that the hydrophobicity of the synthesized films decreased with an increase in surface roughness.
Originality/value
DC magnetron sputtering technique is infrequently used to deposition thin films. The obtained thin films showed good hydrophobic and anticorrosion properties. Finally, results are compared with other deposition techniques.
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Abdallah A.S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Ali H.I. Aljadba and Khaldoon Albitar
This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.
Abstract
Purpose
This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.
Design/methodology/approach
This study includes a sample consisting of 64 firms from Bursa Malaysia, with 173 firm-year observations from 2017 to 2020. Feasible Generalised Least Square model has been used to test the hypotheses.
Findings
The findings show that government ownership has a positive effect on IRQ and that the integrated reports and <IR> framework are well aligned. Foreign ownership influences IRQ positively. However, the results did not support the effect of family ownership on IRQ as hypothesised.
Practical implications
The findings of this research hold practical implications for companies and regulators in Malaysia. The results demonstrate to investors that both government and foreign ownership have a positive impact on IRQ. Therefore, investors can make well-informed investment decisions regarding companies with a high level of government or foreign ownership.
Originality/value
To the best of the authors’ knowledge, this is the first paper to explore the effect of ownership structure on IRQ in the Malaysian context.
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Sihem Kherraf, Malika Foudia, Nour El Houda Sobhi, Zohra Djetoui and Mohamed Salah Medjram
The corrosion of cupronickel and copper alloys in marine and chloride environments presents significant challenges in the chemical and petrochemical industries. This paper aims to…
Abstract
Purpose
The corrosion of cupronickel and copper alloys in marine and chloride environments presents significant challenges in the chemical and petrochemical industries. This paper aims to investigate the corrosion inhibition of cupronickel alloy (Cu-10Ni) in a sodium chloride medium using expired amlodipine as a corrosion inhibitor. The use of this drug in its expired form could reduce the costs of corrosion and help mitigate the accumulation of pharmaceutical waste.
Design/methodology/approach
The inhibitory action was evaluated using a weight loss method, potentiodynamic polarization, electrochemical impedance spectroscopy measurements, scanning electron microscopy (SEM) and atomic force microscopy (AFM). The effect of temperature on the inhibition performance was also studied.
Findings
The results of these experiments demonstrated that the drug amlodipine effectively inhibited the corrosion of cupronickel alloy in chloride solutions. The corrosion rate of cupronickel was found to decrease with increasing inhibitor concentration and to increase with rising temperature. A maximum inhibition efficiency of 91.92 was achieved with an inhibitor concentration of 0.025 g/L at 298 K. Adsorption of the inhibitor followed the Langmuir adsorption isotherm. Polarization studies indicated that the expired drug acted as a mixed inhibitor. SEM and AFM analyses confirmed that the surface morphology of cupronickel specimens was significantly improved in the presence of the inhibitor.
Practical implications
Amlodipine can be conveniently used to mitigate problems with the corrosion of copper alloys in chloride environments.
Originality/value
Amlodipine is evaluated as a novel and effective corrosion inhibitor for cupronickel alloy in neutral chloride environments.
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