Search results

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.

The current study uses a bibliometric approach to analyze 287 studies indexed by the Scopus Database from 1982 to 2023.

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.

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.

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.

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.

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.

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.

Permission of the Directorate General of Civil Aviation in Turkish Republic is necessary for real-time flights.

Simultaneous stochastic variable wing incidence angle having UAV and its flight control system design approach is so useful for maximizing UAV autonomous flight performance.

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.

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.

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.

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.

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.

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.

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).

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.

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.

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.

This research contributes towards filling the gap as a lack of empirical research.

This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.

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.

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.

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.

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.

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.

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.

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.

Amlodipine can be conveniently used to mitigate problems with the corrosion of copper alloys in chloride environments.

Amlodipine is evaluated as a novel and effective corrosion inhibitor for cupronickel alloy in neutral chloride environments.

The Metaverse and Internet of Things (IoT) have emerged like a tidal wave, and it is creating a transformative impact on society and industry. The metaverse and IoT changed the way companies were operating earlier and customers were living their lives. On the other hand, Metaverse enriches the customer experience by offering a matchless virtual experience using augmented reality and state-of-the-art technology. The metaverse and the IoT can be used in various sectors such as manufacturing, transportation, retailing, health care, banking, and automobiles to make cities smart. Metaverse and IoT provide real-time data, reduces operational cost and errors, improves efficiency, and helps industries to make intelligent decisions. Although the IoT and Metaverse offer significant benefits, it is not free from limitations. Ethical dilemmas, privacy issues, data breaches, and difficulty in extracting relevant data impose serious challenges that need to be addressed. There is an urgent and dire need to create a trade-off between the interest of the business and the privacy and security of customers. This chapter aims to discover the potential of Metaverse and IoT in various sectors (e.g., healthcare, transportation, and electronics). This study will bring significant insights to researchers and policymakers by exploring the likely benefits of IoT and metaverse in diverse sectors to develop smart cities. This chapter will also explain the challenges of metaverse and IoT, which can be addressed by integrating data analytics tools optimally and efficiently.

The present study investigates the impact of supply chain disruption orientation (SCDO) on four supply chain disruption (SCD) mitigation strategies: supply chain integration (SCI), supply chain agility (SCA), supply chain visibility (SCV) and supply chain redundancy (SCR). It also examines the impact of the four mitigation strategies on SCD. The impact of the latter on business performance (BP) is also explored.

This study employs an empirical approach through survey research methodology. It analyzes data collected from 304 managers from pharmaceutical distribution companies in Jordan. Appropriate validity and reliability tests were employed for the study constructs. Path analysis using AMOS software was performed to test the study hypotheses.

SCDO was found to positively affect all SCD mitigation strategies. Furthermore, among the four mitigation strategies examined, SCV exhibited the highest significant impact in reducing SCD, followed by SCA and then SCR. However, the results revealed that SCI did not significantly impact SCD. Additionally, SCD proved to be negatively and significantly related to BP.

The present study fills a gap in the literature regarding the management of SCDs in pharmaceutical supply chains (SCs) generally and SCs of pharmaceutical distribution companies specifically. It also addresses an under-investigated area in the literature concerning the role of SCDO in promoting the adoption of SCD mitigation strategies.

This study aims to provide an exhaustive review and analysis of accounting research conducted on the Gulf Cooperation Council (GCC) countries.

The study combines bibliometric and content analysis techniques to analyze 811 Scopus peer-reviewed research articles from 1998 to 2023, written by 1,195 authors. It quantifies the annual scientific production, examines the main publication venues, visualizes collaboration and various bibliometric networks, identifies thematic research categories and provides a roadmap for future research directions.

The findings reveal phenomenal progress in accounting research on the GCC countries, evidenced by an increased number of peer-reviewed articles, scholars and countries involved. Likewise, a “homophily impact” exists among the productive authors, meaning they share a disciplinary or thematic similarity in their research interests. Besides, there is an apparent weakness in the research collaboration between GCC countries and their global counterparts. Furthermore, four main broad thematic categories of accounting research on the GCC countries were identified: (1) corporate governance, (2) Islamic banks, (3) corporate social responsibility and (4) intellectual capital. Building on the findings, we formulated a comprehensive agenda for guiding future research directions.

This study is the first to thoroughly evaluate accounting research within the GCC countries, utilizing a large sample of 811 peer-reviewed research papers indexed in Scopus from 1998 to 2023. The results are helpful, offer valuable insights and pave the way for future research avenues.

The purpose of this study is to undertake a systematic literature review (SLR) on intellectual capital disclosure (ICD), focusing on its role in fostering competitive advantage.

Following the SLR process, the study identified 84 papers published in high-ranking journals over a 19-year span, providing insights into descriptive outcomes, research limitations and future research directions.

The results show that ICD research peaked in 2022, with the Journal of Intellectual Capital leading with the highest number of ICD publications. Resource-based theory was found to be the most applied theoretical framework, with developed country-specific research receiving the most attention. The use of small sample size, a lack of longitudinal studies, reliance on a single source of data, unsuitability of control variables and a lack of comparative studies with firms operating in developing countries are the main limitations that have been noted.

This study faces constraints, primarily stemming from the selective keyword utilization and exclusive Scopus database reliance. It omits non-English papers, conference proceedings and books, potentially overlooking relevant insights.

The findings offer valuable insight for researchers, emphasizing the need for research on intellectual capital (IC) across diverse industries. Furthermore, our findings urge regulators to mandate global IC reporting to mitigate information asymmetry, while also prompting managers to enhance IC-related practices and reporting for more stakeholders’ trust.

This study provides a comprehensive overview of over two decades of ICD literature, synthesizing previous studies, identifying gaps and outlining potential directions for scholars and industry professionals in the context of competitiveness.