Search results

1 – 10 of 12
Article
Publication date: 24 October 2024

Hala 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.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 6 November 2024

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.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 14 November 2024

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.

Details

Anti-Corrosion Methods and Materials, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0003-5599

Keywords

Book part
Publication date: 2 December 2024

Anubha Anubha, Govind Nath Srivastava and Daviender Narang

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…

Abstract

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.

Details

The Metaverse Dilemma: Challenges and Opportunities for Business and Society
Type: Book
ISBN: 978-1-83797-525-9

Keywords

Article
Publication date: 22 November 2024

Yasean A. Tahat, Ahmed Hassanein, Ahmed R. ElMelegy and Raghid Al Hajj

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

Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 15 May 2024

Ebenezer Afum, Yaw Agyabeng-Mensah, Charles Baah and Essel Dacosta

This study aims to find out whether firms in the local textiles industry are benefiting from the combined implementation of lean practices (LPs) and quick-response manufacturing…

Abstract

Purpose

This study aims to find out whether firms in the local textiles industry are benefiting from the combined implementation of lean practices (LPs) and quick-response manufacturing (QRM) during the era of COVID-19. The study further explores the mediating role played by quick response manufacturing in the relationship between LPs, internal process performance (IPP) and customer performance.

Design/methodology/approach

A questionnaire is used to garner data from 123 local firms in Ghana’s textile industry. The analysis for all the hypothesized relationships is done using partial least square structural equation.

Findings

The results of the study indicate that LPs significantly strengthen the implementation of QRM. The result also suggests that LPs and QRM can be combined to influence IPP and customer performance. The results further suggest that QRM mediates the relationship between LPs, IPP and customer performance.

Originality/value

This study proposes and develops an integrated research model that explores the synergistic application of LPs and QRM in achieving improvements in IPP and customer performance from an emergent country perspective during the era of COVID-19. QRM serves as an important mechanism through which the relationship between LPs, IPP and customer performance can be explained.

Details

International Journal of Lean Six Sigma, vol. 15 no. 7
Type: Research Article
ISSN: 2040-4166

Keywords

Open Access
Article
Publication date: 28 September 2023

Ahmad Alrazni Alshammari, Othman Altwijry and Andul-Hamid Abdul-Wahab

From 1979 to 2023, the takaful structure has been adopted in many jurisdictions, making the documenting of its early days of establishment relatively difficult and somewhat…

3388

Abstract

Purpose

From 1979 to 2023, the takaful structure has been adopted in many jurisdictions, making the documenting of its early days of establishment relatively difficult and somewhat unreliable. This is unlike conventional insurance, where the history and legislation are well documented and archived in various research (Hellwege, 2016; Marano and Siri, 2017). The purpose of this paper is to provide a chronology for the establishment and development of takaful via the takaful establishment in each jurisdiction, documenting its first takaful operator and first takaful regulation.

Design/methodology/approach

This paper has used a qualitative method in the form of reviewing literature and available data such as journals, books and official resources. The data is thoroughly analysed in order to build the chronology for takaful. It adopted an exploratory research design, which is deemed suitable in situations where few works of literature have examined the subject (Neuman, 2014). The paper explores the establishment and non-establishment of takaful in 57 countries. The paper categorises the countries into seven regions starting with the GCC, Levant, Asia, Central Asia, Africa, Europe and Others.

Findings

The takaful chronology presented in this paper shows that takaful operations exist in 47 jurisdictions, starting from Sudan and the UAE in 1979, with the most recent adopters being Morocco and Iran in December 2021. It is found that 22 jurisdictions do not have takaful regulations, and the Takaful Act 1984, issued in Malaysia, is considered the first takaful regulation that sets the basis for other regulations that follow.

Originality/value

The paper contributes to the literature by providing a comprehensive chronology of takaful, especially as the few existing timelines have been found to be incomplete and consist of contradictory information.

Details

PSU Research Review, vol. 8 no. 3
Type: Research Article
ISSN: 2399-1747

Keywords

Article
Publication date: 14 November 2024

Labaran Isiaku, Abubakar Sadiq Muhammad, Hyelda Ibrahim Kefas and Hamza Haruna Isiaku

This study aims to critically analyze existing research on blockchain technology adoption, examining the dominant models and methodologies used, the primary domains where…

Abstract

Purpose

This study aims to critically analyze existing research on blockchain technology adoption, examining the dominant models and methodologies used, the primary domains where blockchain is applied and the emerging opportunities across various sectors.

Design/methodology/approach

Using a methodical systematic review approach, the authors meticulously examined a pool of 1,322 collected articles, subjecting 38 studies to rigorous assessment. Through this comprehensive analysis, the authors unveiled the key models and influential factors that intricately shape the trajectory of blockchain adoption.

Findings

The primary models identified for investigating blockchain adoption were the technology acceptance model and technology–organization–environment. Apart from the core variables within these models, the pivotal determinants influencing various blockchain applications include perceived trust, perceived cost and social influence. In addition, this study highlights supply chain management as a prominent domain for blockchain application adoption.

Practical implications

Understanding these influential factors and models can guide practical decisions and aid stakeholders in formulating effective strategies for blockchain adoption in diverse sectors.

Originality/value

This study contributes to advancing the understanding of blockchain adoption dynamics by unveiling the prevalent models and determinants shaping adoption. This study offers valuable insights into the factors influencing the use and adoption of blockchain technologies across diverse sectors.

Details

Information Discovery and Delivery, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 26 July 2021

Ghada Farghal Gaber Ahmed

Early childhood teachers play a significant role in building children’s success in their first years of school. Therefore, a healthy early childhood workforce in a healthy working…

Abstract

Purpose

Early childhood teachers play a significant role in building children’s success in their first years of school. Therefore, a healthy early childhood workforce in a healthy working environment is an essential aspect of effective early childhood services. This paper aims to explore the extent to which psychological hardiness can be considered as a mediator variable between exposure to workplace bullying and job anxiety among early childhood teachers.

Design/methodology/approach

A homogeneous sample comprised of 200 early childhood teachers. For data collection, the researcher used the workplace bullying scale, the psychological hardiness scale and the job anxiety scale among early childhood teachers (prepared by the researcher).

Findings

The findings indicated that psychological hardiness mediates the relationship between exposure to workplace bullying and job anxiety among early childhood teachers.

Originality/value

The research result highlighted the necessity of providing counseling programs for early childhood teachers helping them eliminate work stress that affects their job performance. In addition, the kindergarten administration must concentrate on how to effectively communicate and cooperate with early childhood teachers in light of regulations, policies and laws to defeat the spread of workplace bullying. The results of this research contributed to the existing literature by examining the relationship between the research variables, particularly in the early childhood education context.

Details

International Journal of Human Rights in Healthcare, vol. 17 no. 5
Type: Research Article
ISSN: 2056-4902

Keywords

Article
Publication date: 20 August 2024

Dalal Yousef Albudaiwi, Mike Allen, Ayman Alhabshi and Ahmad Alsaber

This study investigated the factors contributing to the reduction of plagiarism. It focuses on elucidating the concept of plagiarism, its legal and ethical implications, the…

Abstract

Purpose

This study investigated the factors contributing to the reduction of plagiarism. It focuses on elucidating the concept of plagiarism, its legal and ethical implications, the punitive measures implemented to address plagiarism and the level of awareness of plagiarism policies.

Design/methodology/approach

An online survey was administered to 649 students (160 male, 489 female) of the College of Social Sciences at Kuwait University (KU) to investigate the relationships between a number of factors linked to plagiarism, including its definition, legal and ethical implications, understanding of plagiarism regulations and the consequences associated with plagiarism.

Findings

The aforementioned factors and underlying causes that contribute to engaging in plagiarism were substantially correlated. Regression analysis revealed that variables such as legal and ethical considerations, familiarity with plagiarism regulations and the existence of sanctions were statistically significant predictors of the factors contributing to the occurrence of plagiarism.

Practical implications

The findings can help the Kuwait University administration and similar universities in the region focus on increasing students’ awareness of plagiarism and can aid in developing better policies that include the definition of plagiarism and penalties for undertaking this academic misconduct.

Originality/value

This study shows universities the importance of increasing students’ awareness of academic misconduct and can help create appropriate and robust policies.

Details

Digital Library Perspectives, vol. 40 no. 4
Type: Research Article
ISSN: 2059-5816

Keywords

1 – 10 of 12