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This collaborative paper presents three case studies on four scholars' experiences with remote data collection. The authors highlight the challenges and strengths of online qualitative research across three disparate projects: an interdisciplinary exploration of matrilineal heritage, an examination of Irish women's sexual identity and an investigation of dress practices among Tz'utujil-Maya.

Qualitative researchers traditionally go into the field to explore and understand social phenomena. At the onset of the COVID-19 pandemic, while people faced the daily realities of a worldwide crisis from within their homes, remote data collection became a necessary strategy to pursue knowledge. As a result, researchers adapted to unknowns regarding recruiting, scheduling, technology, interviewing and analysis.

Participant and researcher experiences during the adaptation to remote interviewing yielded important lessons on research strategies.

Outcomes from these studies highlight the potential value of online data collection alongside the necessity for flexibility in designing and conducting qualitative research.

This paper explores the role of accounting and accountability techniques in contributing to Australia’s border industrial complex.

We use the political thought of Behrouz Boochani to explore the role that accounting techniques play at the micro and macro level of his dialectic of alienation and freedom. Firstly, we explore the accounting and accountability techniques detailed in Boochani’s No Friend but the Mountain, which gives an account of his life in Manus Prison, and the accounting techniques he experienced. Secondly, we explore the discourse of alienation created within the annual reporting of the Australian Federal Government regarding the border industrial complex.

We argue that the border industrial complex requires the alienation of asylum seekers from their own humanity for capital accumulation, and that accounting and accountability techniques facilitate this form of alienation. These techniques include inventorying, logging and queuing at the micro level within Manus Prison. This alienates those trapped in the system from one another and themselves. Techniques also include annual reporting at a macro level which alienates those trapped in the system from the (White) “Australian Community”. However, these techniques are resisted at every point by assertions of freedom.

We illustrate the role of accounting in accumulation by alienation, where the unfreedom of incarcerated asylum seekers is a site of profit for vested interests. But also that this alienation is resisted at every point by refusals of alienation as assertions of freedom. Thus, this study contributes to the accounting literature by drawing from theories of alienation, and putting forward the dialectic of alienation and freedom articulated by Boochani and collaborators.

In the context of an absence of studies examining the interrelationship between Indian construction industry and residential real estate sector, the study aims to develop and test a conceptual framework to stimulate construction industry through optimisation of housing market in India. The developed conceptual framework lays down a blueprint to assess the interaction between construction industry and housing market in other countries.

Means of stimulation of construction industry by residential real estate sector were identified. Housing market was examined to identify factors constituting consumer-centric delivery and consumer-empowered demand. Supply side of housing market was probed to identify underlying factors stifling housing delivery. The identified factors were put together to form the conceptual framework. A questionnaire was developed and administered to the delivery-side stakeholders of housing market.

The study demonstrates significant correlations between real estate investment-led construction industry output stimulation and consumer-centric residential real estate delivery. The deterrents to consumer-centric housing delivery have been ascertained to be having an impact on time, cost and scope of housing projects. Significant correlations have been ascertained between the deterrents. On the demand-side, skills, awareness and engagement of consumers are strongly correlated with each other. Affordability of housing is rightfully correlated with all the three means of stimulation of construction industry output.

Specific to the Indian context, the study presents and validates a novel conceptual framework aimed at stimulation of construction industry output through interventions in housing market.

The number of construction dispute cases has maintained a high growth trend in recent years. The effective exploration and management of construction contract risk can directly promote the overall performance of the project life cycle. The miss of clauses may result in a failure to match with standard contracts. If the contract, modified by the owner, omits key clauses, potential disputes may lead to contractors paying substantial compensation. Therefore, the identification of construction project contract missing clauses has heavily relied on the manual review technique, which is inefficient and highly restricted by personnel experience. The existing intelligent means only work for the contract query and storage. It is urgent to raise the level of intelligence for contract clause management. Therefore, this paper aims to propose an intelligent method to detect construction project contract missing clauses based on Natural Language Processing (NLP) and deep learning technology.

A complete classification scheme of contract clauses is designed based on NLP. First, construction contract texts are pre-processed and converted from unstructured natural language into structured digital vector form. Following the initial categorization, a multi-label classification of long text construction contract clauses is designed to preliminary identify whether the clause labels are missing. After the multi-label clause missing detection, the authors implement a clause similarity algorithm by creatively integrating the image detection thought, MatchPyramid model, with BERT to identify missing substantial content in the contract clauses.

1,322 construction project contracts were tested. Results showed that the accuracy of multi-label classification could reach 93%, the accuracy of similarity matching can reach 83%, and the recall rate and F1 mean of both can reach more than 0.7. The experimental results verify the feasibility of intelligently detecting contract risk through the NLP-based method to some extent.

NLP is adept at recognizing textual content and has shown promising results in some contract processing applications. However, the mostly used approaches of its utilization for risk detection in construction contract clauses predominantly are rule-based, which encounter challenges when handling intricate and lengthy engineering contracts. This paper introduces an NLP technique based on deep learning which reduces manual intervention and can autonomously identify and tag types of contractual deficiencies, aligning with the evolving complexities anticipated in future construction contracts. Moreover, this method achieves the recognition of extended contract clause texts. Ultimately, this approach boasts versatility; users simply need to adjust parameters such as segmentation based on language categories to detect omissions in contract clauses of diverse languages.

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and post-bankruptcy stages.

The research adopts a qualitative research method, using a desktop research approach. Primary sources and secondary sources are examined to gather information and draw conclusions.

This study presents a comprehensive insolvency model designed for Islamic banks, rooted in Shariah principles. The model covers pre-insolvency, bankruptcy (taflis) and post-bankruptcy stages, incorporating key Shariah parameters to ensure adherence to Islamic finance principles. It addresses challenges such as adapting to dynamic financial landscapes and varying interpretations of Shariah principles. Notably, the model recognizes the separate legal personality of Islamic banks and emphasizes transparency, fairness and compliance with religious obligations. In the post-bankruptcy stage, directors are urged to voluntarily settle remaining debts, aligning with ethical and Shariah-compliant standards.

The study contributes to the stability and growth of Shariah-compliant financial systems by extending insolvency principles to Islamic banks, providing a foundation for future research and policymaking specific to this context.

The paper provides a detailed historical account of Douglass C. North's early intellectual contributions and analytical developments in pursuing a Grand Theory for why some countries are rich and others poor.

The author approaches the discussion using a theoretical and historical reconstruction based on published and unpublished materials.

The systematic, continuous and profound attempt to answer the Smithian social coordination problem shaped North's journey from being a young serious Marxist to becoming one of the founders of New Institutional Economics. In the process, he was converted in the early 1950s into a rigid neoclassical economist, being one of the leaders in promoting New Economic History. The success of the cliometric revolution exposed the frailties of the movement itself, namely, the limitations of neoclassical economic theory to explain economic growth and social change. Incorporating transaction costs, the institutional framework in which property rights and contracts are measured, defined and enforced assumes a prominent role in explaining economic performance.

In the early 1970s, North adopted a naive theory of institutions and property rights still grounded in neoclassical assumptions. Institutional and organizational analysis is modeled as a social maximizing efficient equilibrium outcome. However, the increasing tension between the neoclassical theoretical apparatus and its failure to account for contrasting political and institutional structures, diverging economic paths and social change propelled the modification of its assumptions and progressive conceptual innovation. In the later 1970s and early 1980s, North abandoned the efficiency view and gradually became more critical of the objective rationality postulate. In this intellectual movement, North's avant-garde research program contributed significantly to the creation of New Institutional Economics.

This research compares consultants' and contractors' professional practices and perspectives on the use of specifications in the engineering of built environment projects.

The study initiates with a review of literature, toward realizing (1) the need for inclusion of specifications, throughout the projects' stages (design, tender, construction and handing over), as well as the (2) causes and effects of defective specifications in design and execution of engineered projects. Additionally (3) the study investigates the challenges and causes of specification variations to projects' design and execution. The systematic methodology adopted in this research utilizes frequency indicators, to rank and correlate the perspectives of 60 professionals, who are experienced in consulting and contracting of mega public and private projects.

The research considers the uncertainties and differences that could be present in engineering developments and use of design specifications for projects' execution and handing over. The two groups of experts' (consultants and contractors) perspectives are usually observed as conflicting, in practice. Practices comparison of their experiences with engineering projects' specifications usability provides unique empirical findings. The analysis and assessment of the experts' knowledge, this research addresses gaps identified in the literature, providing valuable insights.

The study provides in-depth recommendations and discusses possible trends and methods for enhancing specifications' usability in design engineering and execution of built environment projects. The analysis and recommendations present and assess experts' knowledge while bridge gaps identified from the literature.

The purpose of this paper is to identify the historical trends and status of the national development of artificial intelligence (AI) from a nationwide perspective and to enable governments at different administrative levels to promote AI development through policymaking.

This paper analyzed 248 Chinese AI policies (36 issued by the state agencies and 212 by the regional agencies). Policy bibliometrics, policy instruments and network analysis were used to reveal the AI policy patterns. Three aspects were analyzed: the spatiotemporal distribution of issued policies, the policy foci and instruments of policy contents and the cooperation and citation among policy-issuing agencies.

Results indicate that Chinese AI development is still in the initial phase. During the policymaking processes, the state and regional policy foci have strong consistency; however, the coordination among state and regional agencies is supposed to be strengthened. According to the issuing time of AI policies, Chinese AI development is in accordance with the global situation and has witnessed unprecedented growth in the last five years. And the coastal provinces have issued more targeted policies than the middle and western provinces. Governments at the state and regional levels have emphasized familiar policy foci and played the role of policymakers, along with regional governments that also functioned as policy executors as well. According to the three-dimension instruments coding, the authors found an uneven structure of policy instruments at both levels. Furthermore, weak cooperation appears at the state level, while little cooperation is found among regional agencies. Regional governments cite state policies, thus leading to the formation of top-down diffusion, lacking bottom-up diffusion.

The paper contributes to the literature by characterizing policy patterns from both external attributes and semantic contents, thus revealing features of policy distribution, contents and agencies. What is more, this research analyzes Chinese AI policies from a nationwide perspective, which contributes to clarifying the overall status and multi-level relationships of policies. The findings also benefit the coordinated development of governments during further policymaking processes.

Micro and small enterprises (MSEs) play a crucial role in the development of any country by generating innovative ideas. However, they face inherent restrictions that hinder their innovation capabilities. It is essential to support innovation policies to overcome these barriers and foster innovation. This study aims to explore how innovation policies can reduce barriers to innovation in MSEs using the lens of innovation capabilities.

Through a multiple case study, the authors examined eight MSEs in São Paulo (Brazil) and five in Florence (Italy) to conduct this study. These countries share a similar level of importance when it comes to MSEs.

Current innovation policies could be more effective for MSEs if certain barriers they encounter are faced and resolved, such as limited financial resources and a scarcity of qualified workers. These barriers directly affect two key elements of their innovation capability: financial resources and human resources. Therefore, it is essential to develop innovation policies that target these elements directly to enable MSEs to overcome these obstacles and thrive.

This study aims to enhance the knowledge of how innovation policies can help alleviate obstacles to innovation and how they can influence the various components that comprise the innovation capability of MSEs. This research can be valuable for policymakers as it provides insight into which innovation policies impact each aspect of innovation capability, enabling them to choose the most suitable policy based on the specific needs and local circumstances of the MSEs.