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With new hybrid working models in place post COVID-19, it is requisite that knowledge workers (KWs) stay agile. Knowledge-oriented leadership (KOL) can help employees with essential knowledge acquisition (KA) facilitating the journey toward hybrid work agility (HWA). This study, thus, aims to explore the impact of KOL and KA on HWA and reveal whether this effect stems uniformly from a single homogenous population or if there is unobserved heterogeneity leading to identifiable segments of agile KWs.

Data was collected through stratified sampling from 416 employees from 20 information technology enabled services companies involved in knowledge-intensive tasks. Partial least squares (PLS) structural equation modeling approach, using SMART PLS 4.0, has been applied to examine the effect of KOL and KA on HWA. Finite mixture PLS, PLS prediction-oriented segmentation and multigroup analysis have been used to identify segments, test segment-specific path models and analyze the significance of the differences in the path coefficients for unobserved heterogeneity. Predictive relevance of the model has been determined using PLS Predict.

Results indicate that KOL contributes to employees’ KA and HWA. A significant positive relationship is also reported between KA and HWA. The model has medium predictive relevance. A two-segment solution has been delineated, wherein independent agile KWs (who value autonomy and personal agency over leadership for KA) and dependent agile KWs (who depend on leaders for relational and structural support for KA) have been identified. Thus, KOL and KA play a differential role in determining HWA.

The authors’ major contribution to the knowledge body constitutes the determination of antecedents of HWA and a typology of agile KWs. Future researchers may conduct segment-wise qualitative analysis to delineate other variables that contribute to HWA.

Technological advances necessitate that knowledge-intensive industries foster agility in employees for strategic agility of the organization. For effecting agile adaption of an organization to the knowledge economy conditions, it is pertinent that the full potential of this human resource be used. By profiling HWA of KWs on the basis of dimensions of KOL and the level of their KA, organizations will be able to help employees adapt better to rapidly changing work conditions.

HWA is a novel concept and very germane in a hybrid working environment. To the best of the authors’ knowledge, this is the first study to examine the effects of the dimensions of KOL and KA in relation to HWA, along with an empirical examination of unobserved heterogeneity in the aforementioned relationship.

This paper aims to analyze how decision support systems manage Big data to obtain value.

A systematic literature review was performed with screening and analysis of 72 articles published between 2012 and 2019.

The findings reveal that techniques of big data analytics, machine learning algorithms and technologies predominantly related to computer science and cloud computing are used on decision support systems. Another finding was that the main areas that these techniques and technologies are been applied are logistic, traffic, health, business and market. This article also allows authors to understand the relationship in which descriptive, predictive and prescriptive analyses are used according to an inverse relationship of complexity in data analysis and the need for human decision-making.

As it is an emerging theme, this study seeks to present an overview of the techniques and technologies that are being discussed in the literature to solve problems in their respective areas, as a form of theoretical contribution. The authors also understand that there is a practical contribution to the maturity of the discussion and with reflections even presented as suggestions for future research, such as the ethical discussion. This study’s descriptive classification can also serve as a guide for new researchers who seek to understand the research involving decision support systems and big data to gain value in our society.

The paper seeks to bridge the already familiar benefits of 3D printing (3DP) to the rehabilitation of cultural heritage, still based on the use of complex and expensive handcrafted techniques and scarce materials.

A compilation of different information on frequent anomalies in cultural heritage buildings and commonly used materials is conducted; subsequently, some innovative techniques used in the construction sector (3DP and 3D scanning) are addressed, as well as some case studies related to the rehabilitation of cultural heritage building elements, leading to a reflection on the opportunities and challenges of this application within these types of buildings.

The compilation of information summarised in the paper provided a clear reflection on the great potential of 3DP for cultural heritage rehabilitation, requiring the development of new mixtures (lime mortars, for example) compatible with the existing surface and, eventually, incorporating some residues that may improve interesting properties; the design of different extruders, compatible with the new mixtures developed and the articulation of 3D printers with the available mapping tools (photogrammetry and laser scanning) to reproduce the component as accurately as possible.

This paper sets the path for a new application of 3DP in construction, namely in the field of cultural heritage rehabilitation, by identifying some key opportunities, challenges and for designing the process flow associated with the different technologies involved.

This paper aims to examine the role of Blockchain in the accounting and auditing literature and profession. Specifically, the paper investigates auditors' perceptions about the role of blockchain in accounting and auditing and the perceived potential benefits and challenges of blockchain-based accounting systems in Egypt. Moreover, what are the capabilities required for successfully implementing blockchain-based accounting systems?

A mixed-method approach was adopted to achieve the research objectives. The qualitative study included 11 in-depth interviews with external auditors, and the results of the interviews and the literature review helped develop a survey collected from 58 auditors.

The findings revealed low-to-moderate awareness of Blockchain-based accounting systems. Also, there were significant differences between auditors from large audit firms and small-and-medium audit firms regarding the benefits and challenges associated with Blockchain-based accounting systems.

The results provide valuable insights for practitioners, researchers and policymakers.

Understanding blockchain-based accounting systems and the benefits and challenges associated with their application is crucial for developing effective strategies and frameworks to overcome barriers and realize the transformative potential of blockchain in the accounting and audit market.

The research objective of the paper is twofold. First, it scrutinises the current state of the art concerning adopting the most popular social media by European port managing bodies (PMBs). Second, it investigates the use of social media in the corporate social responsibility (CSR) communication strategies of European PMBs.

The paper carries out online field research on the use of social media by the top-25 European ports. Then, it provides an in-depth case study of the use of Twitter by the Port of Rotterdam for CSR communication. Finally, a content analysis of the tweets published in the 2017–2019 timeframe is performed.

Empirical results demonstrate the extensive use of social media by European PMBs to reach a wider array of stakeholders. Uneven approaches emerge considering port sizes and cultural clusters. The content analysis shows that one-third of tweets published by the Twitter account of the Port of Rotterdam address CSR issues, especially green initiatives, advocating the use of social media to communicate CSR.

The study focuses on the European domain. A broader sample of ports worldwide should be examined to further investigate the drivers affecting PMBs' strategic adoption and use of social media, mainly to communicate CSR.

The paper provides port managers with insights to strengthen CSR communication. Given the increasing pressure of the public opinion on environmental and social issues, the ability of European PMBs to communicate their CSR commitment through social media represents a key driver when searching for consensus of stakeholders and “licence to operate”.

The paper adds to the existing maritime logistics literature by introducing a promising field of research.

The purpose of this study is to evaluate the impact of psychological entitlement and perceived organizational justice on cyberloafing.

In this study, a cross-sectional research design based on a questionnaire method was used to collect the required data from a sample of 226 employees working at selected universities in the city of Isfahan, Iran. To test the research hypotheses, structural equation modeling was used.

According to the findings, psychological entitlement could have a significant impact on perceived organizational justice and consequently perceived organizational justice could significantly influence cyberloafing. Moreover, psychological entitlement could significantly influence cyberloafing and finally, psychological entitlement could have a significant effect on cyberloafing through perceived organizational justice.

This research provides valuable insight for studying the relationship among psychological entitlement, perceived organizational justice and cyberloafing.

Although Public Research Institutions (PRIs) are large technology producers, they lack automated information tools that follow technical and scientific criteria for assessing and valuing patents. The assessment and valuation processes are stages of technology transfer (TT) that make it possible to obtain productive arrangements and guide the efforts of those involved in the development, maintenance and negotiation. This study aims to analyze the hybrid model of assessment and valuation of technologies by Soares (2018), applying the ‘Valorativo' software. In addition to patent value and indicator scores, the methods allow an understanding of the technology portfolio and its management.

This research is quali-quantitative, following an approach of applied nature and descriptive objectives. The research has bibliographical, documental and case study features based on the software development methodologies described in the study and the theoretical framework.

The Valorativo software assisted in the analysis of ten patents on PRIs. With the data collection and patent analysis, PAT1 scored highest among engineering patents, PAT3 scored highest among pharmaceutical patents and PAT10 scored highest among biotechnology patents. Five of the assessed patents resulted in a surplus of net present value (NPV), final net present value (NPVF) and royalties; revenue expectations outpaced investments.

The authors based the developed software on Soares’s (2018) methodology, with additional calculations and graphs. The Web software and the spreadsheet with Visual Basic for Application (VBA) were developed to deal with the patents assessment and valuation, helping in the analysis of their Legal Value, Technological Value and Market Conditions in the assessment process, and the Discounted Cash Flow and NPV in the valuation process.

The software helps with patent analysis and can generate indicators for traders, technology holders and researchers. Thus, it was necessary to understand and develop a theoretical-applied framework to outline and replicate the methodology clearly and easily.

The objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing – 701 (ISA) on the auditing profession concerning reimbursement costs in underdeveloped nations, Jordan.

A year-industry fixed-effects OLS regression model has been employed to test the developed hypotheses. The regression analysis of the period from 2005 to 2022 tests the presence of KAM disclosures in Jordanian finance business, while the regression analysis of the period from 2017 to 2022 tests the actual impact of KAM disclosure following the first implementation of ISA-701 in Jordan.

The analysis has verified that the presence and the proportions of KAM disclosures outlined in ISA-701 resulted to significant auditing compensatory expenses. The findings confirmed that KAM disclosures increase auditor workload, responsibility, complexity, and risk, consequently resulting in higher reimbursement expenses.

The findings of this study have the potential to serve as a basis for the development of a novel financial regulatory legislation or a regulated framework for disclosing significant occurrences. This paper provides new empirical evidence to standard-setters and policymakers regarding the requirement of ISA-701 for external auditors to disclose KAM. This study is advantageous for stakeholders, regulatory agencies, standard-setters, and audit report readers who are interested in KAM disclosures and the implementation of ISA-701. The results could inspire the academic community to obtain fresh data from emerging markets to ascertain the impact of KAM disclosure on audit practices.

To the author's knowledge, this study is one of the few empirical investigations into the impact of current additional disclosure rules on the audit profession concerning reimbursement costs. It provides preliminary evidence linking ISA regulations to corporate productivity in Jordan, a developing nation. Little is known about how developing nation auditors react to KAM disclosures' role in stakeholder protection and how their expanded reporting obligations influence them. This study examines audit behaviour in a weak legal setting, unlike most prior studies, which have been done in highly regulated systems.

The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman.

This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study.

The findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in Oman

The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals.

This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.