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The intersection of digital twins and ecological diversity offers a new and complex landscape that requires interdisciplinary investigation. Recognizing the urgent need for a nuanced approach to the ethical, technological and practical challenges in this area, this paper presents a conceptual framework that serves as a roadmap for future research and policymaking.

This study employs a conceptual methodology deeply rooted in interdisciplinary perspectives. A systematic literature review was conducted using the Scopus database to identify relevant articles. The selected articles were rigorously analyzed to derive key dimensions, which were then validated through expert panel reviews and a pilot study.

Our framework identifies seven critical dimensions: Data Acquisition and Simulation, Impact Assessment, Ecological Protection and Management, Ethical and Legal Considerations, Social and Cultural Impacts, Technological Feasibility and Limitations and Policies and Regulations. These dimensions provide a comprehensive structure for understanding and addressing the intersection of digital twins and biodiversity conservation.

This study contributes a foundational guide for sustainable and ethical engagement between digital twins and biodiversity conservation. It offers a novel, interdisciplinary framework that integrates diverse perspectives and provides practical insights for scholars, policymakers and practitioners in this emerging field.

Reverse logistics (RL) has gained considerable attention in the literature. The first objective of this study is to develop a comprehensive performance measurement (PM) framework and scorecard for RL enterprise. The second objective is to integrate analytical hierarchy process (AHP) approach for RL PM.

The present work presents understanding RL performance and proposes a conceptual comprehensive reverse logistics PM framework and scorecard for managing RL enterprise. The framework developed in the paper is based on an extensive review of literature on RL, PM frameworks such as Balanced Scorecard and performance prism. It is further supported by AHP for calculation of overall comprehensive performance index (OCPI).

The scorecard consists of six performance perspectives, as well as key performance measures. The relevance of these perspectives, especially from the reverse logistics viewpoint, has been authenticated. With respect to each perspective, measures have been proposed that efficiently and effectively address the vital facets of an enterprise's business excellence. The paper further proposes a method to prioritize the different performance levels using AHP methodology. It also suggests an OCPI of the enterprise reflecting its relative position and benchmark in the industry sector.

This study provides a comprehensive PM system and scorecard for measuring and managing RL performance. The integrated AHP methodology developed provides useful guidance for practical managers in evaluation and measuring of RL in a complete and holistic way.

This paper proposes a comprehensive PM system and scorecard for RL. While suggesting scorecard, different performance measures have been assigned into six different perspectives. The OCPI has been calculated and prioritized performance measures are determined to focus on for continuous improvement.

Strengthening and improving Scientific and Technical Information (S&Ti) flow in all nations require an effective national S&Ti policy (NS&TiP). The very first step in developing an integrated NS&TiP is clarifying its scope and dimensions. Therefore, this study aimed to identify the dimensions of NS&TiP, in the form of an analytical framework, and to show how to apply it.

The current study adopted a qualitative method, called the framework approach, and proposed HeLICAM, a comprehensive framework including different dimensions for NS&TiP. Afterward, Iran's science and technology documents were analyzed based on the proposed framework.

HeLICAM framework includes (1) human resources, (2) laws and regulations, (3) ICT infrastructure, (4) connections, (5) activities and (6) information market. The results obtained from the application of HeLICAM in the analysis of Iran's science and technology policy documents indicated that the various dimensions of NS&TiP have mostly been overlooked. Although several policies have been developed for science and technology in Iran, the efforts have not been comprehensive and effective enough.

This study proposes the normative analytical framework called HeLICAM. The purpose of HeLICAM is to provide a draft of NS&TiP dimensions to policymakers that will be useful in NS&Ti policymaking because this framework helps to answer questions like “what dimensions have been considered in writing the policy document?” and “What it lacks?”, “What are its strengths and weaknesses?”, and “How can it be improved?”

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-11-2020-0493

Islamic financial institutions (IFIs) are required to establish a Shariīʿah Governance Framework (SGF) to strengthen their Sharīʿah-compliance mechanism and ensure that all relevant IFI regulations are in line with Sharīʿah rules and principles. Effective implementation of the Shariīʿah-compliance function will further promote stakeholder confidence, as well as the integrity of IFIs, by reducing Shariīʿah non-compliance risks. This study aims to examine the internal control framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and explore the extent to which it can be incorporated in the Sharīʿah-compliance function of IFIs.

This study adopts a qualitative method of inquiry, utilizing the inductive method and content analysis to build comprehensive knowledge that will assist in exploring the framework of COSO methodology and the extent to which it can be adopted by IFIs.

The findings indicate that the existing frameworks of Sharīʿah governance, whether that of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) or Bank Negara Malaysia (BNM), need to be further developed. Therefore, the adoption of COSO methodology in the internal Sharīʿah audit of IFIs, as suggested by AAOIFI, is not only possible but desirable. The study also finds that the COSO framework places the highest priority on risk management in that it makes it an integral part of the decision-making process in all the institution's activities. As a result, incorporating the comprehensive COSO risk management structure within the Sharīʿah-compliance function will enhance risk management in IFIs.

This study highlights the importance of the COSO internal control framework and examines its components, principles and the possibility of its adoption by IFIs. The findings of this study are expected to contribute to enhancing the Sharīʿah-compliance function of IFIs.

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

Sustainable development necessitates balancing economic growth, social inclusion and environmental protection to meet present needs without compromising future generations. The 17 United Nations Sustainable Development Goals (SDGs) provide a global framework to address these challenges. This study aims to explore how optimizing corporate insolvency legal frameworks in Tanzania and Mauritius can contribute to sustainable development, focusing specifically on the intersection of insolvency law and sustainability.

The study adopts a qualitative research methodology, integrating Creditors’ Bargain Theory and Communitarian Theory to analyze insolvency frameworks. The Creditors’ Bargain Theory emphasizes the importance of creditors’ rights in insolvency proceedings, whereas Communitarian Theory highlights broader societal impacts. The research is based on an extensive literature review of 59 academic sources, legal texts and reports, complemented by primary data collected through surveys involving at least 20 legal experts, insolvency practitioners, academics and researchers from both jurisdictions. Data was analysed to identify key themes, strengths, weaknesses and best practices within the existing legal frameworks of Tanzania and Mauritius.

The study identifies significant disparities between the insolvency frameworks in Tanzania and Mauritius. Tanzania’s framework is encumbered by outdated laws and high burdens of proof for insolvency claims, while Mauritius has a more streamlined process but contends with the misuse of statutory demands. Both countries require reforms to address preferential claims and improve regulatory oversight of insolvency practitioners. The study highlights the need to prioritize consumer claims, set minimum thresholds for statutory demands and ensure equitable treatment of creditors. It further emphasizes enhancing regulatory frameworks, particularly in Tanzania, where insolvency practitioners operate without comprehensive guidelines, in contrast to Mauritius’s more robust system.

This study offers a unique comparative analysis of how insolvency frameworks in Tanzania and Mauritius can be reformed to align with sustainable development objectives. It provides valuable insights into how legal reforms, including the introduction of penalties and enhancement of practitioner qualifications, can contribute to more sustainable economic practices.

The purpose of this paper was to develop a comprehensive best practices checklist that can be used by governing bodies to identify and evaluate an enterprise’s risk exposure around cognitive systems (CSs) and formulate mitigating internal controls that can address these risks.

COBIT 5 was scrutinised to identify the processes which are necessary for the effective governance of CSs. The applicable processes were used to identify significant risks relating to cognitive computing (CC), as well as to develop a best practices control checklist.

The research output developed was a best practices checklist and executive summary that would assist enterprises in evaluating their CC risk exposure and assess the adequacy of existing controls. The first checklist highlights the incremental risk exposure which needs to be addressed. To evaluate the effectiveness of the cognitive computing control structure, a best practices checklist was developed that can be used by internal auditors and risk and audit committees. An executive summary was developed to highlight the key focus areas that governing bodies need to consider.

The checklist provides a tool to assess the enterprises’ risk exposure, evaluate the existing CC control mechanisms and identify areas that require management attention.

The checklists and executive summary developed provides enterprises with a comprehensive checklist that can be used, while at the same time allowing them to discharge their responsibility in terms of King IV.

The paper aims to close a literature gap by proposing a comprehensive conceptual soft skills competency framework for enhancing graduate intern employability through the cultivation of employability capital.

The study employed a theoretical inquiry and delved into the existing literature on employability, soft skills competencies and employability capital to establish a comprehensive foundation to formulate the conceptual framework. A content analysis of existing empirical studies was conducted to derive a generic list of employers’ required soft skills. A Delphi technique was employed to harness expert consensus and insights into the derived framework.

Employability capital can be cultivated in the setting of work-integrated learning programmes and synergised through emotional and social intelligence interventions to enhance soft skills competency and graduate employability.

The soft skills identified may overlook other important skills required by employers. Increasing participation in the Delphi study could yield additional valuable insights. Validation of the framework is needed in practical settings to understand its effectiveness and applicability to real-world organisational needs.

This study significantly enhances understanding of the role of employability capital in soft skills competency development and graduate employability through work-integrated learning programs and self-development. In addition, the framework has the potential to positively impact the employer-employee relationship.

The key theoretical contribution is a soft skill development framework that offers employers and graduates a means to identify and address deficiencies through WIL and self-development.

This study aims to explore current approaches, challenges and practical lessons in auditing artificial intelligence (AI) systems for bias, focusing on legal compliance audits in the USA and the European Union (EU). This emphasizes the need for standardized methodologies to ensure trustworthy AI systems that align with ethical and regulatory expectations.

A qualitative analysis compared bias audit practices, including US bias audit report summaries under New York City’s Local Law 144 and conformity assessments (CAs) required by the EU AI Act. Data was gathered from publicly available reports and compliance guidelines to identify key challenges and lessons.

The findings revealed that AI systems are susceptible to various biases stemming from data, algorithms and human oversight. Although valuable, legal compliance audits lack standardization, leading to inconsistent reporting practices. The EU’s risk-based CA approach offers a comprehensive framework; however, its effectiveness depends on developing practical standards and consistent application.

This study is limited by the early implementation stage of regulatory frameworks, particularly the EU AI Act, and restricted access to comprehensive audit reports. A geographic focus on US and EU jurisdictions may limit the generalizability of the findings. Data availability constraints and the lack of standardized reporting frameworks affect the comparative analysis. Future research should focus on longitudinal studies of audit effectiveness, the development of standardized methodologies for intersectional bias assessment and the investigation of automated audit tools that can adapt to emerging AI technologies while maintaining practical feasibility across different organizational contexts.

This research underscores the necessity of adopting socio-technical perspectives and standardized methodologies in AI auditing. It provides actionable insights for firms, regulators and auditors into implementing robust governance and risk assessment practices to mitigate AI biases.

Effective AI bias auditing practices ensure algorithmic fairness and prevent discriminatory outcomes in critical domains like employment, health care and financial services. The findings emphasize the need for enhanced stakeholder engagement and community representation in audit processes. Implementing robust auditing frameworks can help close socioeconomic gaps by identifying and mitigating biases disproportionately affecting marginalized groups. This research contributes to developing equitable AI systems that respect diversity and promote social justice while maintaining technological advancement.

This study contributes to the discourse on AI governance by comparing two regulatory approaches, bias audits and CAs and offers practical lessons from current implementation. It highlights the critical role of standardization in advancing trustworthy and ethical AI systems in the finance and accounting contexts.

The purpose of this paper is first, to develop a methodological framework for conducting a comprehensive literature review on an empirical phenomenon based on a vast amount of papers published. Second, to use this framework to gain an understanding of the current state of the enterprise resource planning (ERP) research field, and third, based on the literature review, to develop a conceptual framework identifying areas of concern with regard to ERP systems.

Abstracts from 885 peer‐reviewed journal publications from 2000 to 2009 have been analysed according to journal, authors and year of publication, and further categorised into research discipline, research topic and methods used, using the structured methodological framework.

The body of academic knowledge about ERP systems has reached a certain maturity and several different research disciplines have contributed to the field from different points of view using different methods, showing that the ERP research field is very much an interdisciplinary field. It demonstrates that the number of ERP publications has decreased, and it indicates that the academic interest in ERP is driven by an interest in an empirical phenomenon rather than that ERP is a new research discipline. Different research topics of interest are identified and used in developing a conceptual framework for “areas of concern” regarding ERP systems. Finally the usefulness of the framework is confirmed by analysing one specific aspect of ERP research; business process reengineering (BPR) to establish which theories different authors and journals have used in their efforts to explore BPR and ERP.

The findings of the literature study, the structured methodological framework for comprehensive literature review and the conceptual framework identifying different areas of concern are believed to be useful for other researchers in their effort to obtain an overview of the evolution of the ERP research field and in positioning their own ERP research.

The paper provides guidance for researchers with insight into what has been published, where to publish ERP‐related research and how to study it, and in positioning their own interest in ERP systems in the interdisciplinary research field. Access to the EndNote database containing bibliographical data of more than 880 papers can be used in future research and literature analysis. For managers, the conceptual framework can be useful in increasing their understanding of the complexity and areas of concern with regard to the ERP system.

The paper presents a structured methodological framework for analysing a vast amount of academic publications with an interest in an empirical phenomenon, demonstration of how academic interdisciplinary interest in ERP has evolved over time and reached a certain amount of maturity and a conceptual framework of areas of concern with regard to ERP systems.