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The purpose of this study is to perform bibliometric analysis to systematically and comprehensively examine the current landscape of digital knowledge, integration and performance in the transformation of sustainability accounting, reporting and assurance.

This research uses a systematic literature review, following the Scientific Procedures and Rationales for Systematic Literature Review protocol and uses various bibliometric and performance analytical methods. These include annual scientific production analysis, journal analysis, keyword cooccurrence analysis, keyword clustering, knowledge gap analysis and future research direction identification to evaluate the existing literature thoroughly.

The analysis reveals significant insights into the transformative impact of digital technologies on sustainability practices. Annual scientific production and journal analyses highlight key contributors to the adoption of digital technologies in sustainability accounting, reporting and assurance. Keyword cooccurrence analyses have identified key themes in sustainability accounting, reporting and assurance, highlighting the transformative role of digital technologies such as artificial intelligence (AI), blockchain, Internet of Things (IoT) and big data. These technologies enhance corporate accountability, transparency and sustainability by automating processes and improving data accuracy. The integration of these technologies supports environmental, social and governance (ESG) reporting, circular economy initiatives and strategic decision-making, fostering economic, social and environmental sustainability. Cluster-by-coupling analyses delve into nine broader revealing that IoT improves ESG report accuracy, eXtensible Business Reporting Language structures ESG data and AI enhances life cycle assessments and reporting authenticity. In addition, digital transformation impacts environmental performance, big data optimizes resource use and edge computing improves eco-efficiency. Furthermore, this study identifies avenues for future research to advance the understanding and implementation of digital technology in sustainability accounting, reporting and assurance practices.

Academically, this research enriches the understanding of how digital technologies shape sustainability practices and identifies gaps in digital knowledge and integration. Practically, it provides actionable insights for organizations to improve sustainability reporting and performance by effectively leveraging these technologies. Policy-wise, the findings advocate for frameworks supporting the effective implementation of these technologies, ensuring alignment with global sustainability goals.

This study offers a detailed analysis of the performance and intellectual framework of research on implementing digital technology in sustainability accounting, reporting and assurance. It highlights the evolving research landscape and emphasizes the need for further investigation into how emerging technologies can be leveraged to achieve sustainability goals.

This chapter addresses the hypothesis that the criminal justice reforms toward an accusatory/adversarial model produced in Latin America from the 1980s onwards have meant a mutation in its way of functioning that can be read as an “Americanization.” Specifically, this general question is addressed by analyzing the introduction, in these reform processes, of mechanisms of conviction without trial – in their majority inspired by the “plea bargaining” of the Anglo-American tradition – that have a significant impact on the way in which the power to punish is exercised in most of the countries of the region today. This discussion is elaborated from a case study on the Province of Santa Fe (Argentina). It is argued that in the “law in books” the introduction of this type of mechanism has frequently implied a “weak Americanization,” since it was a “legal translation” (Langer, 2006) that not only generated “adoptions” but also “innovations” with respect to the parameters of the Anglo-American tradition. But it also shows how this can be combined with a “strong Americanization” in the “law in action,” differentiating the dimension of the dynamics from the dimension of the effects, based on two key observations: the weakness and infrequency of judicial control of the agreements reached by the parties and the enormous preponderance of convictions without trial. In this way, it is intended to make the idea of “Americanization” of criminal justice more complex, differentiating levels (in books/in action) and dimensions (dynamics/results).

In this article, the authors try to determine why and under what conditions consumers intend to buy green and what the consequences are. Relying on theories of reasoned action and theory of planned behaviour (TPB), the authors offer that the green purchase intention (GPI) is impressed by environmental and personality components. Provide statements about the determinants and key implications of such market identification.

This paper aims to analyze the relationship between watching dance and mood enhancement considering potential differences across gender and age brackets.

Exploratory research was undertaken through a personal survey, using a structured questionnaire on a large sample of young participants between 18 and 35 years old, split into generational cohorts (Millennials or Generation Y and Centennials or Generation Z). Quota sampling (gender and age) was the method used to select respondents.

Results show that after watching dance, more positive mood changes were observed in general. However, they were stronger among women and younger Millennials. These findings are important as they open a new area of study; show the effects of culture on people; and help design programming strategies to enlarge audiences.

The effects of specific forms of arts and cultural participation on people’s moods have been analyzed from a diversity of disciplines. In the case of dance, studies have tested this relation among practitioners (active participants) but not among viewers (attendees) as this paper does.

As e-commerce platforms and merchants increasingly adopt promotion preannouncements, understanding their spillover effects on other products within and across brands is crucial. This study aims to comprehensively investigate these spillover effects to optimize the use of promotion preannouncements.

The study uses quantitative analysis of real-world e-commerce data and four between-subjects experiments to examine the spillover effects of promotion preannouncements.

Promotion preannouncements negatively impact products within the same brand and category, while positively influencing products in different categories. Additionally, preannouncements create negative spillover effects on products within the same brand echelon. Moreover, powerful brands are more likely to harm different-echelon products compared to weak brands.

The experiment has its own limitations because there will be differences between the simulated scenario and the real shopping scenario. Considering the practical factors, randomized field experiments cannot be conducted at the e-commerce platform level.

The findings provide managerial insights on brands and merchants to arrange the preannounced products and products being sold.

This study contributes to the field of preannouncements by developing new knowledge through a combination of quantitative analysis using e-commerce data and experiments, capturing the novel phenomenon of promotion preannouncement and its spillover effects. We study the preannouncement phase of promotions, thus enriching the multistage research on promotions. In addition, this paper innovatively divides the spillover effects of promotion preannouncement into four components and uses brand echelon as a categorization factor.

Industry 4.0 (I4.0), the Fourth Industrial Revolution, integrates Big Data analytics, blockchain, cloud computing, digitisation and the Internet of Things to enhance supply chain (SC) activities and achieve sustainable growth through dynamic capabilities (DCs). This approach equips businesses with the necessary tools to optimise their operations and remain competitive in a dynamic business environment. The value proposition of a business encompasses a wide range of activities that add value at each stage. By leveraging DCs, a firm can achieve innovation, gain a competitive advantage and enhance its adaptability. Conversely, effective value chain management can amplify the influence of a firm's DCs on SC sustainability, by reducing waste, optimising resource utilisation and fostering strategic partnerships. This mutually beneficial connection takes the form of a dynamic interaction in which I4.0 technologies act as a catalyst to help organisations become more resilient, adaptive and responsive. The adoption of these technologies denotes a comprehensive approach to business shift, not merely technical integration. I4.0 has an impact on several organisational disciplines outside of manufacturing, from automation and efficiency advantages to quality enhancements. This chapter offers an extensive literature review to explore the level of SC sustainability that a business can achieve by combining its DCs and implementing strategic I4.0 adoption. The function of value chain management in moderating the effects of I4.0 and DCs on SC sustainability is also assessed. This study proposes a theoretical model that is grounded in the insights extracted from the literature review.

In Latin America, the growing participation of women microentrepreneurs who continue to operate in the informal sector stands out. The purpose of this study is to analyse if the context where the business is developed influences the gender perspective in the decision of the microentrepreneur to remain in the informal sector, mainly in Peru, which registers high rates of informality in businesses led by women.

The National Household Survey for the period 2014–2021 is used with a sample of 63,020 micro and small Peruvian companies that have been in operation for more than three years. The data is analysed with the logistic regression technique.

The results show that microenterprises run by women are less likely to be formal. However, this situation would change if these businesses were larger. In addition, women microentrepreneurs face limitations in accessing resources, and their businesses frequently run from their homes, allowing them to hide their activities from regulatory bodies.

The context of Peruvian women microentrepreneurs who have been in operation for over three years and who persist in informality is analysed. It is essential to know the characteristics of this sector to formulate policies that encourage the formalization of companies, particularly in Latin America, incorporating gender differences.

As an unhealthy dependence on social media platforms, social media addiction (SMA) has become increasingly commonplace in the digital era. The purpose of this paper is to provide a general overview of SMA research and develop a theoretical model that explains how different types of factors contribute to SMA.

Considering the nascent nature of this research area, this study conducted a systematic review to synthesize the burgeoning literature examining influencing factors of SMA. Based on a comprehensive literature search and screening process, 84 articles were included in the final sample.

Analyses showed that antecedents of SMA can be classified into three conceptual levels: individual, environmental and platform. The authors further proposed a theoretical framework to explain the underlying mechanisms behind the relationships amongst different types of variables.

The contributions of this review are two-fold. First, it used a systematic and rigorous approach to summarize the empirical landscape of SMA research, providing theoretical insights and future research directions in this area. Second, the findings could help social media service providers and health professionals propose relevant intervention strategies to mitigate SMA.

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream, this meta-analysis sought to (1) examine the association between Internet addiction and depressive symptoms in adolescents, (2) examine the moderating role of Internet freedom across countries, and (3) examine the mediating role of excessive daytime sleepiness.

In total, 52 studies were analyzed using robust variance estimation and meta-analytic structural equation modeling.

There was a significant and moderate association between Internet addiction and depressive symptoms. Furthermore, Internet freedom did not explain heterogeneity in this literature stream before and after controlling for study quality and the percentage of female participants. In support of the displacement hypothesis, this study found that Internet addiction contributes to depressive symptoms through excessive daytime sleepiness (proportion mediated = 17.48%). As the evidence suggests, excessive daytime sleepiness displaces a host of activities beneficial for maintaining mental health. The results were subjected to a battery of robustness checks and the conclusions remain unchanged.

The results underscore the negative consequences of Internet addiction in adolescents. Addressing this issue would involve interventions that promote sleep hygiene and greater offline engagement with peers to alleviate depressive symptoms.

This study utilizes robust meta-analytic techniques to provide the most comprehensive examination of the association between Internet addiction and depressive symptoms in adolescents. The implications intersect with the shared interests of social scientists, health practitioners, and policy makers.

This research comprehensively analyses the profound impact of Digital Transformation and Process Innovation (DT&PI) on business models (BMs) in the Food Service Sector (FSS), especially in the post-pandemic context. The study is guided by three primary research questions: (1) Identifying key FSS players and their interconnections, (2) Understanding the differentiation strategies these entities employ and (3) Assessing how COVID-19 has altered their BMs.

The study utilises a rigorous methodology, starting with a thorough analysis of the Business Model Canvas (BMC) for 100 prominent Spanish FSS firms, culminating in a comprehensive sector-wide BMC. Cluster analysis is then applied to group firms based on common attributes and relationships identified in the overall BMC. Additional insights are gathered through semi-structured interviews with representatives from FSS companies.

The study identifies five distinct clusters of FSS companies, each defined by unique BM strategies. These strategies mainly focus on sales and distribution channels, differentiating between those using multiple channels and those solely relying on digital platforms. Importantly, the study shows that digital transformation in the FSS was already in progress before the pandemic but was greatly expedited by it. COVID-19 stimulated the digitalisation of services, expanding sales channels and diversifying customer engagement.

This research enriches the dynamic capabilities theory by examining how DT&PI influence BM innovation in the FSS, highlighting adaptation to technological trends. It offers a fresh perspective on value creation and stakeholder interaction, contributing to the foundational theory for future FSS BM research.