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Since the 1980s, New public management has fostered the introduction of managerial approaches similar to those of the private sector in public administrations. Recently, the advantages of performing risk management in the public sector have been recognized; however, to the best of our knowledge, research on risk management in public administrations is underdeveloped, and there is a need to understand how risk management is performed. This paper addresses these issues and investigates whether and how risk management is performed in Italian public administration.

This study focused on a sample of 503 Italian municipalities and used a mixed research method. Through a qualitative content analysis of documents published on municipalities’ websites, data and information were collected and elaborated using quantitative indicators.

The main results are that a high percentage of large Italian municipalities perform risk management and comply with theoretical provisions on risk management, sometimes displaying isomorphic behavior in risk management practices.

This study provides a new perspective on risk management in Italian municipalities, contributes to filling a gap in the literature and suggests a theoretical perspective on municipalities’ approaches when introducing new managerial practices.

This study aims to provide a framework for the interaction of blockchain technology, the audit process and International Financial Reporting Standards (IFRS).

This study was conducted in three phases. In the first phase, a meta-synthesis method was used until 2020. Out of 87 papers, a total number of 15 were selected, and 72 were excluded after an initial screening. In the second phase, 11 interviews were held with experts with sufficient experience and expertise in blockchain technology, accounting and auditing. These interviews were held between 2020 and 2021. The sampling was purposive (targeted) in type, along with snowball sampling. In the third phase, a combination of questionnaire-based method and the fuzzy Delphi method was used. The research population for this phase consisted of accounting professors, members of the Iranian Association of Certified Public Accountants and accounting and technology professionals. Following the selection of the Delphi panel, 35 questionnaires were collected between 2021 and 2022 for analysis.

The results showed that in line with the interaction of blockchain technology, audit process and IFRS, 52 indicators were confirmed in eight components. Moreover, “Verifiability,” “Timeliness” and “Predictive value” were the most influential factors, respectively, according to the conceptual model. In addition, higher average scores of experts’ views were related to “Transparency audit reports” and “Increasing the quality of the auditor’s judgment”, respectively.

Blockchain is a complex subject, and there has been very little published research on the intersection of IFRS and blockchain technology. It is crucial for the audit profession and technology professionals to focus on the interaction of blockchain technology with the qualitative characteristics of information. This is an area that has not been thoroughly researched yet. The interaction of blockchain technology, improvements in the audit process and adherence to IFRS is a significant development in accounting and auditing.

As it is known, the accounting information system (AIS) plays a significant role in the business ecosystem by recording and processing financial and accounting data and reporting the produced information to all relevant parties for decision-making. However, its used methods and systems, including double-entry bookkeeping and enterprise resource planning (ERP) systems, have limitations, especially in terms of trust and reliability concerns for stakeholders and the possible scope for records manipulation and fraud. The application of blockchain technology is believed to enhance the reliability of the AIS and addresses many of its current limitations. Blockchain can offer numerous benefits if used to manage AIS functions through enhanced trust, reliability, and transparency, increased efficiency, reduced costs and fraud, improved accounting information quality and real-time accounting. Nevertheless, the adoption and implementation of blockchain in the AIS are associated with several technical and nontechnical challenges which are not easy to address and could limit the wide technology adoption in the immediate future. Considering that a full understanding of the benefits and challenges of adopting blockchain in the AIS still needs more clarification, this chapter examines blockchain technology and its implications for the AIS. It reviews blockchain characteristics and its benefits to the AIS, discusses its possible integration into the AIS, outlines adoption and implementation challenges, and suggests critical avenues for future research.

This study examines whether digital streaming and observation technologies can serve as an alternative approach for collecting inventory audit evidence, the challenges faced in their adoption and the factors contributing to their non-adoption.

This study adopts a two-stage, mixed-method approach, beginning with pilot study interviews that informed the comprehensive survey with qualitative and quantitative data. Quantitative data were analyzed using descriptive statistics, t-tests and Pearson’s correlation coefficient, while qualitative data were analyzed using qualitative content analysis.

Our findings revealed a positive perspective concerning the effectiveness and reliability of these technologies for inventory audits and the efficiency of internal controls within them, despite challenges such as obtaining a holistic view of the warehouse, observing obsolescence, ensuring inventory completeness and general reliability concerns. Additionally, preferences for physical inventory audits and skepticism about these technologies’ potential to enhance audit quality were identified as factors contributing to their non-adoption.

These findings have important implications for cost-conscious firms because they reveal that carefully adopting intermediate technologies can enhance the audit process. Our findings are relevant to audit regulators and firms interested in determining whether such technologies enhance audit efficiency and quality. This study highlights the need for updated auditing standards and directives and technologies that meet auditing requirements.

This study contributes to the literature by uncovering whether less advanced technologies can be used as an alternative approach to collect audit evidence. Consequently, the finding adds to the growing body of literature underscoring the potential of technologies, even less sophisticated ones, to enhance the efficiency and effectiveness of audits, despite their challenges. Additionally, it underscores the need for clear regulatory standards, suggests that auditors embrace emerging technologies and acquire relevant skills and offers insights for technology developers on audit firms’ concerns regarding digital technologies.

This study aims to provide a comprehensive overview of thin-film temperature sensors (TTS), focusing on the interplay between material properties and fabrication techniques. It evaluates the current state of the art, addressing both low- and high-temperature sensors, and explores the potential applications across various fields. The study also identifies challenges and highlights emerging trends that may shape the future of this technology.

This study systematically examines existing literature on TTS, categorizing the materials and fabrication methods used. The study compares the performance metrics of different materials, addresses the challenges encountered in thin-film sensors and reviews the case studies to identify successful applications. Emerging trends and future directions are also analyzed.

This study finds that TTS are integral to various advanced technologies, particularly in high-performance and specialized applications. However, their development is constrained by challenges such as limited operational range, material degradation, fabrication complexities and long-term stability. The integration of nanostructured materials and the advancement of wireless, self-powered and multifunctional sensors are poised to drive significant advancements in this field.

This study offers a unique perspective by bridging the gap between material science and application engineering in TTS. By critically analyzing both established and emerging technologies, the study provides valuable insights into the current state of the field and proposes pathways for future innovation in terms of interdisciplinary approaches. The focus on emerging trends and multifunctional applications sets this review apart from existing literature.

The purpose of this paper is to explore how emerging market firms (EMFs), in the face of intense international competition within global value chains (GVCs), continuously accumulate the knowledge and capabilities needed to support leapfrog upgrading. Based on this, this paper aims to construct a process model of the dynamic evolution of EMFs’ control over GVC core activities.

This paper conducts a longitudinal case study of Ninestar Corporation, a leading company in the Chinese printer industry, to investigate its leapfrog upgrading practices. From the perspective of dynamic capabilities theory, the study explores the dynamic processes and intrinsic mechanisms through which EMFs achieve the evolution of their control over GVC core activities.

It is revealed that the dual-dimensional expansion of controlling the core activities of GVC from vertical functional architecture to horizontal product architecture is the pathway for manufacturing enterprises in emerging economies to achieve leapfrogging upgrades. It is also found that the dynamic capabilities of EMFs undergo iterative evolution during the upgrading process. The self-reinforcing logic and the path-creation logic of dynamic capabilities are the internal mechanisms for controlling GVC core activities to achieve the breakthrough in both the vertical functional division chain and the horizontal product division chain.

This paper provides an insightful case for how EMFs can achieve leapfrog upgrading in the new normal of global trade patterns. It explores how these firms can gain control over GVC core activities through the evolution of dynamic capabilities. The research findings extend the boundaries of the theory of firm upgrading.

The aim of this paper is to review the literature on the prediction of cutting tool life. Tool life is typically estimated by predicting the time to reach the threshold flank wear width. The cutting tool is a crucial component in any machining process, and its failure affects the manufacturing process adversely. The prediction of cutting tool life by considering several factors that affect tool life is crucial to managing quality, cost, availability and waste in machining processes.

This study has undertaken the critical analysis and summarisation of various techniques used in the literature for predicting the life or remaining useful life (RUL) of the cutting tool through monitoring the tool wear, primarily flank wear. The experimental setups that comprise diversified machining processes, including turning, milling, drilling, boring and slotting, are covered in this review.

Cutting tool life is a stochastic variable. Tool failure depends on various factors, including the type and material of the cutting tool, work material, cutting conditions and machine tool. Thus, the life of the cutting tool for a particular experimental setup must be modelled by considering the cutting parameters.

This submission discusses tool life prediction comprehensively, from monitoring tool wear, primarily flank wear, to modelling tool life, and this type of comprehensive review on cutting tool life prediction has not been reported in the literature till now. The future suggestions provided in this review are expected to provide avenues to solve the unexplored challenges in this field.

The objective of the research is to conduct a comprehensive analysis of the conceptual structure underlying global trends in the utilization of VR/AR for learning purposes among autistic children and adolescents.

With a sample of 57 documents obtained from different databases in the period 2010–2022, a scientific mapping was developed using the bibliometrix library designed in R.

It has been found that there are three main lines of work. The first with VR/AR with emotion recognition and theory of mind. Another line focused on “young children” that works on visual attention, simulation play and social communication. The third line is focused on adolescents with subthemes such as executive function, attention, social skills and learning environments.

The research allows the authors to design activities in those areas where the use of VR/AR has been successful. In this way, future implementation of these tools in the classroom is encouraged.

Artificial intelligence (AI) powered chatbot technology is increasingly used to handle customer complaints in the service recovery process. Built on the justice theory, this paper aims to explore the optimal way to utilize chatbots in handling customer complaints for service failure recovery and the moderating role of humor.

Two scenario-based between-subjects experimental design studies were conducted to examine the two aspects of justice in service failure recovery: Study 1 focuses on procedural justice manifested as perceived control and Study 2 on interactional justice assessed as social presence. Furthermore, the moderating role of humor is investigated.

The results indicate that both perceived control and social presence can improve chatbots’ effectiveness in handling service failures to regain customer satisfaction and the consequent revisit intention. However, humor shows opposite effects in the two studies: chatbots using humorous language in complaint handling may attenuate the positive effect of perceived control but enhance the positive effect of social presence.

The findings provide practical guidelines to the service industry regarding the optimal service design and technology deployment in customer service, particularly for an effective service failure recovery process.

This research contributes to the service failure recovery literature by investigating how the new service technology of AI-powered chatbots can effectively handle customer complaints for service failure recovery. Furthermore, the research reveals the nuanced effects of humor in different complaint-handling situations.

This study examines the perceptions of auditees from ministries/agencies and local governments in Indonesia of the quality and impact of performance audits. Additionally, it investigates the extent of improvements and changes implemented by auditees in response to audit findings and recommendations.

The research employed an online survey to collect data from auditees in ministries/agencies and local governments (at provincial, city and district levels) that underwent performance audits between 2018 and 2022. A total of 180 valid responses were analyzed using descriptive statistical techniques, including mean score ranking and frequency distribution.

The findings reveal that the auditees perceive that performance audits have a high level of quality and provide significant benefits. The respondents noted that such audits play a critical role in enhancing performance, serving as effective accountability tools and improving operational efficiency. Five key areas of significant impact were identified: (1) strategic shifts in planning and management by objectives, (2) enhancements in standard operating procedures, (3) improvements in internal control and risk management systems, (4) updates to laws and regulations and (5) institutionalization of improved governance practices. However, increased documentation and reporting pressures emerged as notable challenges.

The study is limited by its reliance on descriptive and correlation analysis. This restricts the depth of insights into the causal relationships between variables and limits the robustness of the findings. Future research should consider incorporating experimental designs or hypothesis testing with regression analysis to provide a deeper understanding of the causal impact of performance audits. This approach could enhance the generalizability and applicability of the findings, particularly in the framing of performance audits as a policy recommendation for mandatory implementation.

The study contributes to the literature by addressing the underexplored area of performance audit impacts in developing countries, particularly Indonesia. It highlights the role of such audits as drivers of governance reform and operational efficiency, filling a critical gap in public sector auditing research. Unlike previous studies that have focused on audit processes or developed country contexts, this paper underscores the unique challenges and opportunities in a developing country setting. It is recommended that performance audits be made mandatory to enhance their effectiveness in fostering governance improvements.

The novelty of the work lies in its context-specific insights and focus on the broader implications of performance audits for public sector accountability and operational improvement in a developing country, with practical recommendations for policymakers and audit practitioners made.