Scira Menoni, Fabrizio Meroni, Floriana Pergalani, Vincenzo Petrini, Lucia Luzi and Gaetano Zonno
Strategic public buildings must be made as efficient as possible to allow for emergency operations, like search and rescue activities, taking care of victims, and evacuation…
Abstract
Strategic public buildings must be made as efficient as possible to allow for emergency operations, like search and rescue activities, taking care of victims, and evacuation. Looks at strategic public buildings as part of urban and regional systems. Addresses factors such as physical vulnerability to a seismic event, location, accessibility, interaction with the soil, links with other public facilities, and the way the latter are used under normal conditions. Considers whether public facilities can continue providing their service under stressful conditions, even when a certain degree of physical damage has been suffered by structures or by medical equipment. The health‐care system has been chosen as a key test field: the result is a framework which helps assess the vulnerability of hospitals serving an area prone to seismic risk.
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Adriana Silva, Susana Jorge and Lúcia Lima Rodrigues
Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is…
Abstract
Purpose
Existing research has concluded that accounting quality is influenced not only by the quality of accounting standards, but also by enforcement systems. Therefore, enforcement is one of the key factors for ensuring International Financial Reporting Standards’ (IFRS) compliance and achieving accounting quality. However, one still does not know what has been studied about this relationship in scientific literature. Accordingly, the purpose of this paper is to identify, recap and evaluate the current state of research on the relationship between IFRS enforcement and accounting quality, to provide a critical overview of publications in this field and to identify future areas of interest.
Design/methodology/approach
Supported by a structured literature review, this paper fills in a research gap by conducting a scientometric analysis of papers on the relationship between IFRS enforcement and accounting quality construed in a broad sense. It reviews papers published between 2006 and 2019 selected from the Web of Science database, particularly analyzing main journals, authors, geographic areas of study, methods used, specific topics explored and future lines of research to be developed.
Findings
Main findings show a shortage of studies analyzing IFRS enforcement practices in individual countries and, in turn, the impact these practices may have on the accounting quality. This gap calls for further research to know the effectiveness of the IFRS-related enforcement mechanisms.
Originality/value
To the best of the authors’ knowledge, no previous scientometric studies focused on the enforcement of IFRS and accounting quality. This study fills this research gap and improves the understanding about what has been published on the topic, also proposing an agenda for future research that can help regulators to adjust policies for the implementation and enforcement of IFRS.
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Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams…
Abstract
Purpose
The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.
Design/methodology/approach
The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.
Findings
The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.
Practical implications
SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.
Social implications
SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.
Originality/value
This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.
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Parisa Sabbagh, Mangirdas Morkūnas and Antonino Galati
This paper systematically explores the consequences of the adoption of blockchain technology (BCT) in the wine supply chain, aiming to offer a comprehensive overview of its…
Abstract
Purpose
This paper systematically explores the consequences of the adoption of blockchain technology (BCT) in the wine supply chain, aiming to offer a comprehensive overview of its advantages within the dynamic and complex wine sector.
Design/methodology/approach
This study deploys the preferred reporting items for systematic reviews and meta-analyses (PRISMA) method to provide a comprehensive examination of the effects of BCT adoption in the wine supply chain (WSC) by guiding the conduct and reporting of the systematic review.
Findings
The findings identify eight primary areas of advantage in blockchain adoption, illuminating its transformative impact on the wine industry. In addition, an examination of the technical attributes and applications of 17 existing blockchain-based platforms in the wine supply chain contributes valuable insights for strategic decision-making by wineries.
Originality/value
This study, through a systematic literature review, contributes to understand the potential BCT interactions at different stages of the WSC and to highlight some of the lesser known benefits for wineries.