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The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting.

A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms.

This study contributes to the debate on public accountability through dialogic accounting tools.

Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study.

This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens.

PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

The COVID-19 pandemic has generated a crisis that has hit the European economy and the currently existing systems. To cope with the crisis, Europe has started an investment aiming the energy transition and crisis. Portugal, Spain and Greece have received the approval of their National Recovery Plans from the European Commission, with a definition of spending up to 2026 through the European Union (EU) Next Generation Found. The study investigates whether the Green Deal policies are relaunched by the plans financed and whether the pandemic has changed and conditioned the priorities of the energy transaction. The study uses the lens of corporate social responsability (CSR) and relapse measurable across the Sustainable Development Goals (SDGs).

The Green Deal policies supported by new European investments in the three countries were analyzed through a content analysis (CA) technique to investigate the associated practical and theoretical elements.

The energy theme has a relevance compared to other issues in the investment plans envisaged in Greece, Portugal and Spain. The analysis highlights energy efficiency, sustainable energy and reduction of consumption among the main themes. Energetically, sustainable building plays a central role. The study highlights the relationship between Green Deal policies, CSR, SDGs and management tools adopted.

The study strengthens the relationship between the Green Deal, CSR and SDGs by identifying policies that have already been implemented and theoretical and practical gaps on which politicians and scholars will have to investigate and support in the process of development and continuity of the identified pillars.

Global economies are involved with enormous activities of internationalization that provide pure and untapped opportunities for entrepreneurs and businesses to place and promote their products.

The authors applied structural equation modeling (SEM) analysis with the partial least squares (PLS), conducting an empirical analysis of data from 28 European countries.

The results reveal that the higher level of education/knowledge in a country enhances the foresight competencies of entrepreneurs and that they both have a positive influence on the effective business creation. The findings of this paper also stress on the positive relationship between the effect of business creation and international intensity in economy level.

The limitation of this study lies in the impossibility of obtaining a larger and more complete data. Consequently, this study uses national-level data from 28 European countries, which makes the sample too small. In addition, although innovation is one of the driving factors in both internationalization and entrepreneurship, because of the limitation, it has not been considered in this study.

The authors assert that countries, specifically European nations studied in this research, can improve their employment rate and value creation (through their products in international markets) by giving a special attention to the entrepreneurial-oriented human capitals.

This research warns policymakers that they can have a serious contribution in promoting (international) entrepreneurship. They should draw a rigorous plan for formal and informal educational systems that effectively develops essential knowledge for launching new businesses and fosters the innovation and entrepreneurship.

This study set out to improve the understanding of the role of level of education/knowledge and foresight competencies, as the elements of human capitals, on international entrepreneurship.

Considering the pervasiveness of technology, this article offers an understanding of how the metaverse can impact digital entrepreneurship. The objective will be to gather professional evidence on how the revival of this new technology can bring entrepreneurial development.

Through a qualitative study approach based on applying the metaverse in digital business contexts and analysing 533 practitioner sources from the Nexis Uni database, it will be possible to identify the concepts and application techniques of this emerging technology. The research adopts a qualitative methodology based on a mixed thematic and content review using tools such as ATLAS.ti and Leximancer.

This study finds three relevant macro-topics for metaverse and digital entrepreneurship (technology, immersive and design) and eight concepts (private solutions, digital twins, gamification, public solutions, new business worlds, co-design, collaborative spaces and stakeholders' participation). The uncovered elements demonstrate professionals' interest in a new mode of digital entrepreneurship using the metaverse. This interest highlights the commitment of companies and entrepreneurs toward discovering new services delivered in virtual and parallel worlds that find the creation of digital twins as their essence. Therefore, the study explores ongoing relationships for developing increasingly technically complex metaverse platforms and customer service offerings.

The study has some limitations as the selection of the database and the way the cases are focused on, which may be a stimulus for future studies. The analysis has innumerable theoretical and practical implications. In the first case, this research will shed light on an empirical case concerning the conceptual difference between innovation or greater transformation of business models through the metaverse. This work will directly contribute to the global discussion by identifying a model for applying emerging technology to digital entrepreneurs. Finally, from a practical point of view, the authors will provide new insights to digital entrepreneurs by showing them applications, best practices, and platforms they can use for their businesses.

On a practical level, the authors show practical opportunities coming from the metaverse for digital entrepreneurs. This study may inspire CEOs, managers, and future entrepreneurs to use the metaverse to expand their businesses by diversifying their services into numerous sectors.

To the best of the authors' knowledge, this study represents one of the first efforts to study the metaverse by framing it from theoretical and practical perspectives of digital entrepreneurship. Additionally, future research implications may guide researchers in this brilliant research field.

Emerging economies are increasingly benefiting from Islamic finance principles. The distinctive features of this unconventional form of finance are starting to be considered even in developed economies. Islamic finance operates under prohibitions on interest, gambling, speculation and complex derivatives according to the dogma in the Quran, Sunnah, Ijma and Qiyas. International financial reporting standards (IFRS) allow companies to attract global capital due to overcoming international borders. However, Islamic finance cannot apply all accounting standards. Therefore, this study aims to explore the implementation of international accounting standards in the Islamic finance context to present applications and future research fields.

Using a bibliometric and coding analysis, the study analyses 226 peer-reviewed journal papers extracted from the Scopus database. Using the bibliometrix package, the authors explored the literature’s intellectual, conceptual and social structures, categorising the findings into thematic clusters relevant to traditional and Islamic finance paradigms.

The results reveal new and interesting elements using the lens of the conceptual, intellectual and social structure. Additionally, the authors find out three main thematic clusters: (1) IFRS and Islamic finance: general principles; (2) IFRS and Zakat; (3) IFRS and Murabaha compatibility; (4) IFRS and Takaful; and (5) IFRS and auditing organisation for Islamic financial institution: governance strategies.

The contribution is original as the authors discover institutional theory perspectives and a diatribe between positivist and ontological approaches.

Our study examines how artificial intelligence (AI) can enhance decision-making processes to promote circular economy practices within the utility sector.

A unique case study of Alia Servizi Ambientali Spa, an Italian multi-utility company using AI for waste management, is analyzed using the Gioia method and semi-structured interviews.

Our study discovers the proactive role of the user in waste management processes, the importance of economic incentives to increase the usefulness of the technology and the role of AI in waste management transformation processes (e.g. glass waste).

The present study enhances the circular economy model (transformation, distribution and recovery), uncovering AI’s role in waste management. Finally, we inspire managers with algorithms used for data-driven decisions.

Islamic banking and finance (IBF) have been the subject of central scientific interest, as demonstrated by the significant increase in publications on the subject in recent years. In the present paper, the use of the bibliometric analytical technique is proposed to examine the research on IBF. The purpose of this study is to carry out a bibliometric analysis of all the publications on Scopus relative to IBF.

The screening methodology conducted in May 2020, in the foreground, for precise research and as complete as possible, sought all references to “Islamic finance” or “Islamic bank” in “all fields” of Scopus and 7,662 scientific contributions were found. Therefore, the results include a time frame for publications between 1980 and 2020.

This study shows that the literature on Islamic finance focusses on banking, rates, comparisons with traditional banks and portfolios, analysis of governance and control structures. In the journals taken into consideration in this paper from which the sample of selected articles comes, it can be deduced that the ethicality of the finance and the bank is placed in second place.

Through analysis, citation rates are proposed, and the impact factors of journals are quantitative and objective indicators directly linked to published science. The implications of this paper are to identify the future trend of research in the field of IBF.

This paper aims to explore the literature on vertical farming to define key elements to outline a business model for entrepreneurs. The research aims to stimulate entrepreneurship for vertical farming in a smart cities' context, recognising urban agriculture as technology to satisfy increasing food needs.

The research conducts a structured literature review on 186 articles on vertical farming extracted from the Scopus. Moreover, the bibliometric analysis revealed the descriptive statistics on this field and the main themes through the authors' keywords.

Different perspectives showed the multidisciplinary nature of the topic and how the intersection of different skills is necessary to understand the subject entirely. The keywords analysis allowed for identifying the topics covered by the authors and the business model's elements.

The research explores a topic in the embryonic stage to define key strands of literature. It provides business model insights extending George and Bock's (2011) research to stimulate entrepreneurship in vertical farming. Limitations arise from the sources used to develop our analysis and how the topic appears as a frontier innovation.

Originality is the integration of literature strands related to vertical farming, highlighting its multidisciplinary nature to provide a holistic understanding of the themes. In smart cities' context, innovations allow traditional business models to be interpreted in a novel perspective and revealed the elements for transforming vertical farming from innovative technology to an effective source of food sustenance. Finally, the paper suggests a new methodology application for the analysis of word clusters by integrating correspondence analysis and multidimensional scaling analysis.

The research aims to investigate the changing skills required for international entrepreneurship (IE) and the awareness of these skills among students and professionals in four European countries. The study intends to investigate students' and professionals' perceptions of entrepreneurial skills and the potential for educational programs to improve their awareness of these skills.

This quantitative cross-sectional analysis uses an online questionnaire to collect data from 75 university students and 75 entrepreneurs in four European countries. Several tests validate the data, and Cronbach's alpha succeeded in measuring internal consistency. The results showed differences in the perception of skills between students and entrepreneurs.

Entrepreneurs had developed all competencies except access to finance, while students had lower perceptions of their skills, except for collaboration. Students needed to improve significantly in access to finance, business planning, financial skills, knowledge of the labour market and digital marketing. Practitioners only required significant improvement in access to finance and digital marketing.

Education programs should fit the needs of different groups: a broader program for students and more specific courses on access to finance and digital marketing for practitioners.

The present research's original feature highlights the need to monitor and adapt to the constantly changing skills for IE and the importance of hard and soft skills. The paper provides insights into the subject's awareness and perceived standard, with reflections for policymakers and practitioners.