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A comprehensive understanding of the operation as a whole, involving operators and their internal customers, is essential to control a production environment. The author has developed a new technique for identifying each customer/ supplier relationship.

Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.

This study aims to investigate the participation bankings’ financial services with the Islamic precepts in consideration of the doubts and questions in the minds of the public and religious people on this matter. The study further analyzes the differences between the conventional and Islamic financial services. The PBing, referred to as interest-free banking services, is analyzed in respect to Turkey and the public awareness on these practices are also surveyed empirically to offer some plausible findings and conclusions.

Data in this study are collected via survey method. The participants are picked randomly in the study. The priority of the study is the level of public awareness in terms of education level and financial preference. The findings are further empirically analyzed. The participants have been categorized based on their education level, income level and their religiosity. The significance between the Pearson’s chi-square test and the responses has also been tested. Only significant results have been included in the study.

The findings in the study suggest that the “Islamic” identity of the Islamic finance (IF) institutions has been hurt seriously and that a growing number of people now start considering these institutions as “non-Islamic.” The IF institutions which emerged to respond to the needs of the religious people who are keen to comply with the precepts of Islam have converged to their counterparts in the conventional banking system, particularly in secular countries like Turkey.

Some studies focusing on the consumers in Muslim countries reveal that the greatest expectation out of the Islamic Finance is that it will help the Islamic financial thought take root. One of the initial goals of it is to meet the financial expectations of the Muslims who are eager to follow the Islamic rules in their economic activities. But today, whether IF fulfills this major objective remains unclear. This study offers some empirical view on problem. Participation banks are also considered institutions of IF, which is part of the conventional banking system in Turkey. These institutions have been criticized because of the similarities to the banks in the conventional system, the proximities between the interest rates in the regular banks and the profit shares of these institutions and the unpopularity of the profit-loss sharing (PLS). Critics particularly argue that it is not proper to call these institutions “Islamic.” Currently, whether these banks are truly Islamic remains a controversy. This study analyzes the public perception of the IF as IF institutions by reliance empirical findings through survey. For the analysis, a diverse group of participants selected randomly (in terms of age, income, education and religiosity) in Turkey has been surveyed. The significance in the responses to the questions in the survey was measured empirically to draw conclusions based on the responses and the empirical results.

This study aims to focus on how preservice teachers' academic achievements, their frequencies of connecting to the distance learning management system, their gender and the related sub-scales influence their Web-based self-efficacies (WEB-PCK) and their attitudes towards distance education (WBI).

In the study, the structural equality model was used. In the path analysis, the maximum likelihood estimation method was used to predict the parameters of the model. This method allows determining the highest values for the population and the probability of the sample value to occur.

It was found that the sub-scale of Web communication (WEB-C) had a high level of direct and positive influence on the male preservice teachers' self-efficacy perceptions. As for the female preservice teachers, WEB-C did not have any direct influence on their self-efficacy perceptions. For the male preservice teachers, Web pedagogy (WEB-PC) had positive influence on their self-efficacy perceptions (β = 0.193), while the sub-scale of WEB-PC had a high level of influence on the female preservice teachers' self-efficacy perceptions (β = 0.534).

In the study, the purpose of was to examine the effects of the attitudes of the preservice teachers towards Web general (WEB-G), Web-Communication (WEB-C), Web pedagogical knowledge (WEB-PK), Web pedagogical self-efficacy (WEB-PCK) and Web-based instruction (WBI) with the help of the structural equation model with respect to gender, frequency of connection to the internet and academic achievement grades.

The purpose of this paper is to construct a new e-commerce innovation and adoption model that takes into account various stages of e-commerce adoption (interactive, non-interactive and stabilised) and covers technological, organisational and environmental factors. This was tested using data collected from manufacturing and service companies in Saudi Arabia (SA) to reveal inhibitors and catalysts for e-commerce adoption.

This study uses new data from surveys from 202 companies and then uses exploratory factor analysis and structural equation modelling for analyses.

This study shows that the new stage-oriented model (SOM) is valid and can reveal specific detailed nuances of e-commerce adoption within a particular setting. Surprising results show that SA is not so very different to developed western countries in respect to e-commerce adoption. However there are some important differences which are discussed in detail.

A new SOM for e-commerce adoption is provided which may be used by other IS adoption researchers.

Managers responsible for the adoption of e-commerce in SA, the Middle East and beyond can learn from these findings to speed up adoption rates and make e-commerce more effective.

This work may help spread e-commerce use throughout SA, the Middle East and to other developing nations.

The results add to the extremely limited number of empirical studies that has been conducted to investigate e-commerce adoption in the context of Arabic countries.

Blockchain, a groundbreaking technology that recently surfaced, is under thorough scrutiny due to its prospective utility across different sectors. This research aims to delve into and assess the cognitive elements that impact the integration of blockchain technology (BT) within library environments.

Utilizing the Stimulus–Organism–Response (SOR) theory, this research aims to facilitate the implementation of BT within academic institution libraries and provide valuable insights for managerial decision-making. A two-staged deep learning structural equation modelling artificial neural network (ANN) analysis was conducted on 583 computer experts affiliated with academic institutions across various countries to gather relevant information.

The research model can correspondingly expound 71% and 60% of the variance in trust and adoption intention of BT in libraries, where ANN results indicate that perceived possession is the primary predictor, with a technical capability factor that has a normalized significance of 84%. The study successfully identified the relationship of each variable of our conceptual model.

Unlike the SOR theory framework that uses a linear model and theoretically assumes that all relationships are significant, to the best of the authors’ knowledge, it is the first study to validate ANN and SEM in a library context successfully. The results of the two-step PLS–SEM and ANN technique demonstrate that the usage of ANN validates the PLS–SEM analysis. ANN can represent complicated linear and nonlinear connections with higher prediction accuracy than SEM approaches. Also, an importance-performance Map analysis of the PLS–SEM data offers a more detailed insight into each factor's significance and performance.

Blockchain technology (BT) is creating a new standard for all business operations. It can assist businesses in handling the complexity of circular digital supply chain (DCM) management. Despite this optimistic view, several barriers hinder its implementation. In this regard, this study contributes to Industry 4.0, circular economy (CE), the viability with a critical emphasis on its potential ramifications and influence on the future agenda while using BT technology in the supply chain (SC). In addition, the research reduces the knowledge gap by investigating and ranking the key barriers to the deployment of BT in viable circular digital supply chains (VCDSCs) and studies their interdependencies and causal relationships. The purpose of this paper is to address these issues.

The barriers to BT adoption in the VCDSC are identified through a thorough literature review and considering viability performance. These barriers are then classified using the analytical hierarchy process (AHP) method. Decision-making trial and evaluation laboratory (DEMATEL) is then employed to examine the cause/effect, correlation, and connection among the 14 barriers selected barriers from the AHP classification to estimate each barrier's overall degree of impact over the others.

This paper identifies and analyzes the BT adoption barriers in the VCDSC as well as examines how the key barriers interact. As a result, according to the AHP/DEMATEL method, the most prominent influencing barriers to the BT implementation in the VCDSC are “Data transparency,” “Market competition,” “Missing infrastructure,” “Lack of standardization,” “Complex protocol,” “Lack of industry involvement,” “Financial constraints,” “Missing infrastructure,” “Data transparency” and “Interoperability.” The outcomes offer a potential path for identifying important barriers as well as insight into the implementation of BT in the SC while integrating different capabilities such as viability, sustainability and CE principles.

Managers and researchers will benefit from this research by gaining an understanding of the challenges that must be prioritized and examined for BT to be implemented successfully in the VCDSC.

The use and implementation of blockchain-enabled VCDSC continue to face challenges despite an increase in relevant practice and research. Despite the benefits of BT, managers struggle to apply such technology in the context of their company. In this respect, this paper uses an integrated AHP–DEMATEL for categorizing the BT barriers as well as the interrelationship between them. In this respect, this paper presents the BT barriers studied are those related to the use of BT in the SC while integrating different paradigms such as viability, digitalization and CE. While many studies look at the barriers to BT adoption; none of them has ever included the viable capability, which means the ability to “react agilely to positive changes, be resilient to absorb negative events and re-cover after disruptions and survive at long-term periods.” The study concludes with insightful comments based on the findings and suggestions for eradicating those obstacles and their associated effects.

This study examines the effect of housing environment on residents’ satisfaction and happiness using the data collected from selected residents of Gurugram, an urban locality in India.

Using the convenience-cum-judgmental sampling technique, data was collected from 321 residents of 17 gated private housing estates and tested by performing factor analysis and partial least squares – structural equation modeling.

The results revealed that maintenance service at housing estates significantly influences residents’ satisfaction followed by social infrastructure, dwelling attributes and residential amenities, whereas the accessibility aspect has no significant impact on residents’ satisfaction and happiness. Results also show a significant impact of social infrastructure on residents’ happiness, and most notably, residents’ satisfaction has a significant influence on their happiness.

The findings of this study are likely to provide valuable insight into housing stakeholders (government officials; real estate developers; property and construction professionals, i.e. planners, architects and maintenance managers) to improve the attributes in urban housing setting and neighborhood facilities to upsurge the residents’ satisfaction and happiness level toward the housing estates and townships, which leads to quality and happiness in residents’ life.

According to the authors’ knowledge, the present study is the first to provide an inclusive way toward showcasing the key antecedents of residents’ satisfaction and happiness in the Indian urban housing context. Authors anticipate that future researchers will find present research as a valuable contribution to the residents’ satisfaction and happiness in urban housing planning and revitalization of urban locations.