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While academics and practitioners increasingly recognize the impacts of gamification on customer experience (CX), its role in the customer journey remains undeveloped. This article aims to identify how gamification can leverage each customer journey stage, integrate the findings into a conceptual model and propose future research opportunities.

Since CX and customer journey are interrelated concepts, the authors rely on CX research to identify research themes that provide insights to propose the conceptual model. A systematic review of 154 articles on the interplay between gamification and CX research published from 2013 to 2022 was performed and analyzed by thematic content analysis. The authors interpreted the results according to the service customer journey stages and the taxonomy of digital engagement practices.

This article identified five main thematic categories that shape the conceptual model (design, customer journey stages, customer, technology and context). Gamification design can support customer value creation at any customer journey stage. While gamification can leverage brand engagement at the pre-service stage by enhancing customer motivation and information search, it can leverage service and brand engagement at the core and post-service stages by enhancing customer participation and brand relationships. Moreover, customer-, technology- and context-related factors influence the gamified service experience in the customer journey.

This article contributes to a conceptual integration between gamification and customer journey. Additionally, it provides opportunities for future research from a customer journey perspective.

Rainfall simulators are used on experimental hydrology, in areas such as, e.g., urban drainage and soil erosion, with important timesaving when compared to real scale hydrological monitoring. The purpose of this paper is to contribute to increase the quality of rainfall simulation, namely, for its use with scaled physical models.

Two pressurized rainfall simulators are considered. M1 uses three HH-W 1/4 FullJet nozzles under an operating pressure of 166.76 kPa and was tested over a 4.00 m length by 2.00 m width V-shaped surface. M2 was prepared to produce artificial rainfall over an area of 10.00 m length by 10.00 m width. The spatial distribution of rainfall produced from a single nozzle was characterized in order to theoretically find the best positioning for nozzles to cover the full 100 m² area with the best possible rainfall uniformity.

Experiments with M1 led to an average rainfall intensity of 76.77-82.25 mm h⁻¹ with a 24.88 per cent variation coefficient and a Christiansen Uniformity Coefficient (CUC) of 78.86 per cent. The best result with M2 was an average rainfall intensity of 75.12-76.83 mm h⁻¹ with a 21.23 per cent variation coefficient and a CUC of 83.05 per cent.

This study contributes to increase the quality of artificial rainfall produced by pressurized rainfall simulators.

M2 is the largest rainfall simulator known by the authors worldwide. Its use on rainfall-runoff studies (e.g. urban areas, erosion, pollutant transport) will allow for a better understanding of complex surface hydrology processes.

The objective of this chapter is to compare the measurement bases of income and expenditures found in International Public Sector Accounting Standards (IPSAS) used in Public Accounts with those in the statistical rules used in National Accounts/Government Finance Statistics (GFS). Both frameworks apply an accrual methodology, but, while some governments appear dubious about adopting the IPSAS framework, the National Accounts framework is more ‘tried and tested’ for government financial reporting on an international scale. The practical application of the accrual methodology in the two frameworks differs to a certain extent. These differences provide learning opportunities for both frameworks.

The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU). As a basis for developing EPSAS, the International Public Sector Accounting Standards (IPSAS) are being used. The purpose of this paper is to structure and analyze the discussion around EPSAS, with particular emphasis on the arguments that were brought forward by governments and other stakeholders of various EU countries regarding the suitability of IPSAS.

Drawing on several schools of thought in new institutional theory, how the prevailing institutional contexts in countries influence the debates is explored. Empirically, this research investigates the responses to a consultation on the suitability of IPSAS for EU member states and takes a closer look, via document analysis, at France and Germany as two critical cases.

It is found that, first, the majority of arguments from respondents are framed in a rational choice way. Second, skeptics of IPSAS tend to make arguments rather from positions closer to historical and/or sociological institutionalism.

The paper illustrates that while technical matters around EPSAS seem solvable, political, historical and cultural differences go deeper, and need to be addressed by change agents. Regarding limitations of the research, first, the analysis concentrates on financial reporting and does not deal with the implications for more reliable and comparable national accounts in the context of the European System of Accounts (ESA, 2010). Second, it is focused on debates in the context of the EPSAS proposal, and there is a need for an evaluation after the changes have gone live.

The study looks at a text genre that has so far received less attention in public sector accounting research: responses to consultations. The paper contributes to the literature by showing how institutional contexts matter in settings characterized by contestation of reform contents.

Efficiency in retailing companies is mandatory for survival. Literature acknowledges external factors impact on efficiency. However, this impact remains understudied, as previous research typically focuses on managerial decisions. The purpose of this paper is to partially fill this gap by exploring the influence of external factors on retailers’ efficiency.

This research simultaneously measures retail efficiency and evaluates the impact of six potential drivers by applying bootstrap techniques in a sample of 25 European Union countries during the period 2006–2015.

The efficiency of the retail system in the countries under analysis evolves at different paces during the observation period. This evolution can be explained by country population density, average store size within countries, foreign trade ratio, concentration, economic freedom and percentage of urban population.

This research does not account for supply and demand restrictions that might affect retailers’ efficiency, as well as other variables that influence their production process.

This paper might help retail managers to comprehend and manage their companies’ efficiency. Furthermore, it provides clues to evaluate market attractiveness in retailers’ international expansion strategies.

Policy makers can facilitate retailers’ efficiency through regulations on external variables that influence retailers’ performance, namely economic freedom and foreign trade ratio.

For the first time, this study analyses the impact of external factors on retail services efficiency across countries.

The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level.

The paper carried out an exploratory data analysis of the harmonisation of statistical, budgetary and financial reporting at the EU level. A mapping visualisation offers a comprehensive overview of the current state of connections between these reporting systems.

The results reveal the complexity of governments’ reporting systems homogeneity, although all stakeholders recognise the struggle for the principles of performance and transparency in the public sector. Thus, these are following the EU Commission’s study, which concludes that there is significant heterogeneity in the accounting and reporting practices applied transversely throughout all Member States.

The relevance of the study is comprehensive, from the economic environment to the practitioners, from the international regulatory bodies to the national ones, all can assess and quantify the significance of the past, present and future changes, considering their needs. The limitations of the research regard the documentation background because uniformly accessing some information presented by the EU Member States is relatively tricky. Future research might focus on the effects of these changes as they occur.

The study contributes to the scientific literature in the public sector through a comprehensive, well-supported and statistically grounded analysis performed at EU level, able to provide reliable results and to support valuable future recommendations towards harmonised reporting. Moreover, it supports and encourages all national and international efforts for improving the comparability of financial, budgetary and aggregated statistical reports.

In lieu of recent violent acts and the deaths of quare individuals‐queers of colour (e.g. Jorge Steven Lopez Mercado, Carl Walker‐Hoover, Jaheem Herrera, Sakia Gunn, etc.) this piece remembers their lives, while reimagining our current sociopolitical landscape (Johnson, 2006). Recognising the spiritual as political (Jacqui Alexander, 2005), this work calls upon our collective memories‐psychological, bodily and sacred‐to remember the tragedies and lessons of love necessary to heal our collective wounds. Through a polyvocal montage performance text, life, living, love, and quareness are explored. Believing love as the core of Christianity, and the necessity of love to sustain life, revolution, justice and equality, A Call to Love questions our love practices, urging us to operate from that commonality.

The aim of the paper is to estimate the cost efficiency of supermarket chains in the Spanish retailing industry.

The methodology applied is based on a random stochastic frontier model that enables separation of the covariates in the cost function into homogeneous and heterogeneous variables. The methodology is applied to panel data on a sample of 78 supermarket chains between 2001 and 2004.

The results reveal high levels of cost inefficiency in the Spanish retail sector. The results also reveal that the random frontier models better describe Spanish retailers than homogeneous frontier models.

The generalisation of the conclusions of the study to the whole sector should be made with caution, given the fact that only one of the players in the distribution channel has been analysed.

Managers should be aware of the importance that cost efficiency has for their own firms. Further, a common government retailing policy will be unable to reach all retailing companies, since heterogeneity exists.

For the first time, the cost efficiency of the intermediaries in the Spanish retailing sector is studied.

The purpose of this study is to compare the predictive performance of the hedonic multivariate regression model with the probabilistic neural network (PNN)-based general regression neural network (GRNN) model of housing prices in “Pune-India.”

Data on 211 properties across “Pune city-India” is collected. The price per square feet is considered as a dependent variable whereas distances from important landmarks such as railway station, fort, university, airport, hospital, temple, parks, solid waste site and stadium are considered as independent variables along with a dummy for amenities. The data is analyzed using a hedonic type multivariate regression model and GRNN. The GRNN divides the entire data set into two sets, namely, training set and testing set and establishes a functional relationship between the dependent and target variables based on the probability density function of the training data (Alomair and Garrouch, 2016).

While comparing the performance of the hedonic multivariate regression model and PNN-based GRNN, the study finds that the output variable (i.e. price) has been accurately predicted by the GRNN model. All the 42 observations of the testing set are correctly classified giving an accuracy rate of 100%. According to Cortez (2015), a value close to 100% indicates that the model can correctly classify the test data set. Further, the root mean square error (RMSE) value for the final testing for the GRNN model is 0.089 compared to 0.146 for the hedonic multivariate regression model. A lesser value of RMSE indicates that the model contains smaller errors and is a better fit. Therefore, it is concluded that GRNN is a better model to predict the housing price functions. The distance from the solid waste site has the highest degree of variable senstivity impact on the housing prices (22.59%) followed by distance from university (17.78%) and fort (17.73%).

The study being a “case” is restricted to a particular geographic location hence, the findings of the study cannot be generalized. Further, as the objective of the study is restricted to just to compare the predictive performance of two models, it is felt appropriate to restrict the scope of work by focusing only on “location specific hedonic factors,” as determinants of housing prices.

The study opens up a new dimension for scholars working in the field of housing prices/valuation. Authors do not rule out the use of traditional statistical techniques such as ordinary least square regression but strongly recommend that it is high time scholars use advanced statistical methods to develop the domain. The application of GRNN, artificial intelligence or other techniques such as auto regressive integrated moving average and vector auto regression modeling helps analyze the data in a much more sophisticated manner and help come up with more robust and conclusive evidence.

To the best of the author’s knowledge, it is the first case study that compares the predictive performance of the hedonic multivariate regression model with the PNN-based GRNN model for housing prices in India.

The purpose of this research is to identify the combinations of factors leading to experience in sustainability reporting by Spanish public universities.

Using a sample of 49 public universities in Spain, this paper identifies the combinations of factors on innovation profile, political and internal factors that explain the different degree of corporate social reporting experience with fuzzy-set qualitative comparative analysis.

The study’s findings are a contribution to existing literature as the results obtained point out three different configurations leading to this expertise, with a combination of different conditions based on innovation profile, political and internal factors. Also, the results reveal new characteristics of sustainable development strategies by universities, such as devoting a specific sustainability reporting section in the university website, creating a sustainability body in the university structure or submitting the sustainability report to external assurance.

This study refers only to Spanish public universities. In the future, new studies can enlarge the sample and analyse country effects and impact of public versus private status of universities on sustainability reporting strategies.

The study’s findings are important for university community, regulators and other stakeholders to start considering the need to somehow promote further sustainability reporting and assurance practices by universities, especially in a context of budget restrictions.

This paper opens up a new line of research on sustainability experience using an innovative methodology (fuzzy-set qualitative comparative analysis) useful with small sample sizes, and provides a complete picture of sustainability reporting by Spanish public universities.