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Big data challenges and opportunities on the Internet of Vehicles (IoV) have emerged as a transformative paradigm to change intelligent transportation systems. With the growth of data-driven applications and the advances in data analysis techniques, the potential for data-adaptive innovation in IoV applications becomes an outstanding development in future IoV. Therefore, this paper aims to focus on big data in IoV and to provide an analysis of the current state of research.

This review paper uses a systematic literature review methodology. It conducts a thorough search of academic databases to identify relevant scientific articles. By reviewing and analyzing the primary articles found in the big data in the IoV domain, 45 research articles from 2019 to 2023 were selected for detailed analysis.

This paper discovers the main applications, use cases and primary contexts considered for big data in IoV. Next, it documents challenges, opportunities, future research directions and open issues.

This paper is based on academic articles published from 2019 to 2023. Therefore, scientific outputs published before 2019 are omitted.

This paper provides a thorough analysis of big data in IoV and considers distinct research questions corresponding to big data challenges and opportunities in IoV. It also provides valuable insights for researchers and practitioners in evolving this field by examining the existing fields and future directions for big data in the IoV ecosystem.

Despite cultural dimensions being included in hundreds of business and management research studies, there have been relatively few studies in public-sector accounting that include the use of cultural dimensions. It is posited that national cultural variables impact the institutions, which, in turn, have an influence on public-sector budgeting. The study aims to contribute to the literature by examining these relations in 31 countries.

These relationships are empirically evaluated by structural equation modeling using measures of national culture from Global Leadership and Organizational Behavior Effectiveness (GLOBE) study and Worldwide Governance Indicators (WGIs) measures named institutions from the World Bank. Furthermore, measures of public-sector budgeting are evaluated in which public-sector budgeting is classified according to the legislative power of the purse and budget transparency.

Generally, findings reveal that institutions mediate the relationship among national cultural variables and budgeting at the national level. By that means, budgeting in a given nation is linked to the nation's supporting institutions which, in turn, are influenced by the national culture of those who maintain them. Particularly, power distance and uncertainty avoidance impact budgeting through the full mediation of institutions.

The World Bank's database used for the institutions contained over 200 countries (Kaufmann et al., 2007); the GLOBE cultural database (House et al., 2004) contained data for 62 societies; the public-sector budgeting (Qi and Mensah, 2011) included power of the purse and budgeting transparency country scores for 49 countries and the datasets comprised 31 nations, mostly from Organisation for Economic Co-operation and Development (OECD) countries. While smaller than we would have preferred, the size is consistent with other international studies (for instance: Waldman et al., 2006; Kwok and Tadesse, 2006).

The findings of the paper suggest that any plan to improve a nation's budgeting should consider the links between budgeting, supporting institutions and the culture of those that run them. The formal adoption of new methods and standards by supporting institutions may not be enough without accompanying efforts to transform national culture.

The theoretical contribution of the paper is discussed further in the paper.

The purpose of this study is to develop an analytical comparison between the impact of social media communication (both user-generated and firm-created) and the effects of traditional media communication. In particular, the components of customer-based brand equity and any difference in the effects according to brand origin associations are investigated. The target group consisted of fans and followers of beer brands on social media.

In all, 192 questionnaires were collected a survey link that was posted on beer brand pages that operate in the Italian market. Structural equation modeling was developed to investigate the impact of social and traditional media communication on brand equity and a multi-group analysis to examine the differences according to the brand names’ origin associations.

Results show that fans and followers cannot be considered as a collective unit. Additionally, consumers make a clear distinction between firm-created/user-generated social media and traditional media communication. Specifically, they distinguish how the effects of the two media outlets differ in relation to the brand origin associations. International brands should concentrate on both firm-created and user-generated communication, whereas national (Italian) brands should foster their firm-created communications. In both cases, however, traditional media communication loses its effectiveness on the brand equity components.

Contrary to existing literature, this project compares the effect of 2.0 and traditional media on various social media platforms, pointing out two different models according to the brands’ origin associations. This study develops interesting insights both for international companies with huge brand portfolios and for national firms in a complex market like those for beer.

After graduation, many female accountants tend to ordinarily have professional work experience to obtain an ideal position in the career; but under the influence of both internal (in the profession) and external (in life) adverse conditions, the application of their potential talent would be failed and they cannot utilize their abilities to progress in the career. Relevant studies in this field are in developed countries with minimal attention to females in other countries. This study contributes to the literature by examining the case in a developing country–Iran.

A mixed-method study was undertaken to gather data by a postal questionnaire distributed in 2016–2017 and structured interviews with females who assuredly have working experience in the corporate finance department of firms listed in the Tehran Stock Exchange.

It is concluded that the primary issue affecting the career vision of women is to achieve a better working environment. This issue admittedly can be considered as a reason for women to change their employer. The salaries and benefits are also the least important to them. Most women prefer to work in the educational part because of flexible working hours, and they broadly obtain almost no desire to work in the field of tax and cost accounting.

When answering the questionnaire or during the interviews, women are supposed to think about events that happened in the past, so it is recognized that they may selectively remember such events and interpret them with reference to the intervening events and the values that they hold at the time of the data collection. Moreover, all selected respondents may be naturally influenced by a desire to provide socially acceptable answers. Accordingly, the inherent limitations of the results are acknowledged. However, the prime focus of this paper is to consider and give voice to the female experience, which may or may not replicate the experience of their male counterparts.

This paper contributes meaningfully to the debate on the issues affecting the career vision of women and may result in their departure.

The impact of the dual work–life burden of women on career progression is assessed which contributes to the extant literature on the career progression of women in the context of developing countries such as Iran.

In today’s intense global competition, agility is advocated as a fundamental characteristic for business survival and competitiveness. The purpose of this paper is to propose a practical methodology to achieve and enhance organizational agility based on strategic objectives.

In the first step, a set of key performance indicators (KPIs) of the organization being studied are recognized and classified under the perspectives of balanced scorecard (BSC). Critical success factors are then identified by ranking the KPIs according to their importance in achieving organizational strategic objectives using the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). In the second step, three houses of quality (HOQs) are constructed sequentially to identify and rank the main agile attributes, agile enablers, and improvement paths. In addition, in order to translate linguistics judgments of practitioners into numerical values in building HOQs, fuzzy logic is employed.

The capability of the proposed methodology is demonstrated by applying it to a case of a multi-national food company in Iran. Through the application, the company could find the most suitable improvement paths to improve its organizational agility.

A limited number of KPIs were chosen due to computational and visual constraints related to HOQs. Another limitation, similar to other agility studies, which facilitate decision making among agility metrics, was that the metrics were more industry-specific and less inclusive.

A strong practical advantage for the application of the methodology over directly choosing agility metrics without linking them is that through the methodology, the right metrics were selected that match organization’s core values and marketing objectives. While metrics may ostensibly seem unrelated or inappropriate, they actually contributed to the right areas where there were gaps between the current and desired level of agility. It would otherwise be impossible to choose the right metrics without a structured methodology.

This paper proposes a novel methodology for achieving organizational agility. By utilizing and linking several tools such as BSC, fuzzy TOPSIS, and quality function deployment (QFD), the proposed approach enables organizations to identify the most appropriate agile attributes, agile enablers, and subsequently agile improvement paths.

The purpose of this paper is to review and illustrate historical milestones and evolutionary stages of public sector reforms in such a typical transitional society as Kazakhstan through the prism of existing e-government development strategies, implementation models and institutional regulations.

The research is mostly based on a retrospective analysis of technology-driven public sector reforms and content analysis of various e-government strategies and platforms implemented by national and local executive authorities in Kazakhstan for the last two decades.

The results of the analysis has confirmed previously made assumptions that typical developing states tend to adopt different non-linear and multidimensional implementation strategies in advancing e-government reforms in comparison with developed countries. As it turns out, the continuity of actual stages or levels of such development not always corresponds in a consecutive manner to the formal phases of the most popular e-government maturity models proposed previously in academic literature.

One of the fundamental limitations of the case study is that its findings and recommendations could relate only to a limited number of countries that have similar political, socioeconomic and administrative contexts. Taking into account the fact that Kazakhstan is not only a typical developing economy but also a transitional post-communist and post-totalitarian society that has its own unique political and socioeconomic features of governance, the results of case study could not be generalized and extrapolated to all developing countries, presumably narrowing them only to a very limited number of similar states, mostly, in Eastern Europe, Caucasus and Central Asia.

The main practical contribution of the article is that it provides a close review of e-government politics in Kazakhstan that could be helpful for policy makers and practitioners in evaluating, learning and improving the work of various technology-driven public sector projects in the area, especially from a regulatory point of view.

This inherently ethnographic narrative, which is based on the analysis of e-government legislation and implementation strategies derived from diverse administrative practices, could be interesting for those who seek to understand an ever-changing truly evolutionary nature of technology-driven public sector reforms in a typical transitional society.

The purpose of this paper is to explore empirically the complexities of e‐government implementation and diffusion from a developing country perspective.

An empirical case study using an interview‐based research agenda is adopted. After reviewing the extant literature on e‐government, the paper first proposes a conceptual model, which is consequently used to explore empirically, within the State of Qatar, the key challenges influencing e‐government implementation and diffusion from organisational, technological, social and political perspectives.

The conceptual model proposed in this study offers a comprehensive overview of the implementation and diffusion challenges of e‐government through identifying various factors associated with organisational, technological, social and political perspectives from the literature. Through adopting an empirical research strategy focusing on developing countries that are not in an advanced state of e‐government development, this study offers a holistic view in understanding e‐government implementation and diffusion complexities for the benefit of similar countries.

This research only focuses on exploring empirically the implementation and diffusion challenges facing e‐government in one developing country and does not investigate how these challenges may influence citizens' adoption of these services in that country or in a wider context.

The conceptual model in this study offers practitioners, policy makers and researchers a comprehensive overview of the implementation and diffusion challenges of e‐government projects, particularly in developing countries. The key findings of this study show that, irrespective of strong financial support and resources, governments must be prepared to tackle a number of challenges related to the complexity of e‐government implementation and diffusion. In addition, the study indicates that better alignment of national ICT strategies with various local level e‐government projects, clear legislation, implementation guidelines and standards are imperative for e‐government success.

The core contribution of this research adds to the growing body of knowledge concerning the implementation and diffusion of e‐government in developing countries. In particular, the conceptual model formulated through the synthesis of extant literature offers researchers and practitioners a lens to better appreciate the key challenges that require consideration when implementing and diffusing e‐government.

There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries. Limited studies in accounting and management have explained the role of national culture in shaping organisational and individual values. It is posited that national cultural variables impact budget transparency and performance management. This study contributes to the literature by examining these relations in 16 developing countries.

Adopting an unbalanced timing framework, the current paper seeks to fulfill this gap and applies four cultural dimensions from the GLOBE study (House et al., 2004) as explanatory variables to investigate whether national culture is associated with budget transparency and performance management or not, particularly in the context of developing countries. The paper uses budget transparency as the first dependent variable, based on the OECD database from Qi and Mensah (2011), along with performance management as the second dependent variable, from the BTI Project (2016), according to the leadership's political performance management.

Generally, the empirical findings reveal a minimal relation among GLOBE cultural variables with budget transparency and performance management. Particularly, the empirical findings indicate that only performance orientation has a significant relation with budget transparency and performance management.

The findings of this paper suggest that any plan to improve a nation's budget transparency should consider the links between budgeting, performance management and the culture of those that run them.

The formal adoption of new methods by performance management may not be enough without accompanying efforts to transform performance orientation as an index of national culture.

Successful risk management is influential in different phases of construction projects. It can play a critical role in reducing the possibility of claims as well as related disputes. The risk management knowledge area in large capital projects such as oil and gas is considered a questionable problem in the construction industry. The present study makes an effort to identify the importance of process groups in improving risk management performance.

This study is selected and ranked 36 factors leading to the claim in Iran's oil and gas industry through the Delphi method and a questionnaire. Factors categorized into a risk breakdown structure (RBS) include eight groups. Factors are linked to one of the process groups by a Delphi method. Finally, the relationship between RBS and the five process groups is analyzed using partial least squares structural equation modeling (PLS-SEM).

Findings showed that the planning process group had more confirmed factors than others. Most of the supported communications belonged to the contractor and the owner parties. Also, the cause of delay in the implementation phase due to the contractor performance had a higher relative importance index.

This article, from a project life-cycle perspective, considers the new structure between the risks leading to claims and the key parties to the project. It can be a good criterion for identifying risks and a timelier response to them before the risks turn into disagreements.

Researchers, with the widespread acceptance of Web-based technologies by companies, have recently discovered a new type of social capital through these mass communication tools, but there is still limited knowledge about its formation. Therefore, this study specifically aims to conceptualize and validate brand social capital (BSC) by analyzing the role of the online brand community’s social media capital (OBCSC).

Research data was collected using a questionnaire with 39 closed-ended questions. Participants, among the 220 questionnaires distributed, only returned 140 acceptable questionnaires, indicating a response rate of 64%. The statistical population of the study included managers and employees of e-commerce companies active in social media in the field of B2C who introduce and sell their products and services on various types of social networking websites. This study performed data analysis using structural equation modeling with partial least squares.

The results showed that OBCSC has a positive and significant effect on the integration of brand knowledge, branding co-creation and sense of belonging to the brand community, and in addition, using the mediating role of these three variables, it also has a positive effect on BSC. This study rejects only hypothesis 8 among all the hypotheses formulated, which shows that the sense of belonging to the brand community has no significant effect on branding co-creation.

By conceptualizing a new phenomenon called BSC and how its conversion mechanism is, this research defines a specific and formulated path to better identify the results of the organizational use of social media. In addition, it significantly contributes to increasing managers’ understanding of the importance of online brand community activities in internalizing customer brand knowledge within the company and turning it into wealth.