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This paper aims to point to the shift in the temporal orientation, going from reporting on the past to creating insights about the future, which might be suggestive of perennial managerial attempts to push the boundaries of bounded rationality.

In this essay, the authors want to critically engage with the concept of “data-driven management” in the context of digitalization. To do so, they sketch the edges of current discourses around the emerging idea of data-driven management and its relationship with the inner workings of organizations from an accounting perspective. They question the often-times supposed objectivity and increased rationality of the concept and instead introduce the idea of becoming “data-curious” (before being data-driven).

The authors observe that this push also seems to be accompanied by trends of individualized decision-making and prevailing hopes of technology to solve organizational problems. They therefore suggest that it is valuable for current debates to take a moment to give attention, in practice and in research, to the role of temporality, benefits of collective decision-making and changes in professions (of accountants).

The aim of this paper is to spark curiosity and engagement with the phenomenon of data-driven management by outlining a novel set of potential future pathways of research and point towards methods that might help studying the questions arising for a data-curious approach.

The objective of this comparative quantitative study is to examine hypotheses regarding the impact of asset management and intellectual capital (IC) on the financial performance of the construction sector in the ASEAN-5 throughout 2019–2022 with enterprise resource planning (ERP) as a mediator variable.

A final sample of 65 construction industries listed on stock exchanges during 2019 and 2022 in ASEAN-5 (Indonesia, Philippines, Malaysia, Thailand and Singapore) was selected using the purposive sampling method. This research employs market-to-book value (MBV) as a measure of IC. The study also used path analysis, the Sobel test and analysis of variance test (ANOVA).

The findings demonstrate that asset management, intellectual capital and ERP have a significant and favorable impact on return on asset (ROA). Additionally, the asset management and IC of the ERP display weak and substantial outcomes. The implementation of ERP was also shown not to operate as a mediating factor. The ANOVA results on financial performance indicate significant differences for the year 2019. Furthermore, the use of various ERP software types demonstrates a comparable impact on enhancing financial performance.

This is the first study that utilizes ERP to mediate management asset and IC on financial performance. The ASEAN-5 construction sector is representative of developing nations' economic condition, offering the possibility to avoid the global economic collapse in 2023 and recover despite economic volatility.

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and preferred sources and considers the cooperation of the authors, organizations and countries worldwide. The research also highlights keyword trends and clusters and finds new developments and emerging trends from the co-cited references network.

A total of 264 records with 1,200 citations were extracted from the Web of Science database from 2003 to 2021. The trends in the smart library were analyzed and visualized using BibExcel, VOSviewer, Biblioshiny and CiteSpace.

The People’s Republic of China had the most publications (119), the most citations (374), the highest H-index (12) and the highest total link strength (TLS = 25). Wuhan University had the highest H-index (6). Chiu, Dickson K. W. (H-index = 4, TLS = 22) and Lo, Patrick (H-index = 4, TLS = 21) from the University of Hong Kong had the highest H-indices and were the most cooperative authors. Library Hi Tech was the most preferred journal. “Mobile library” was the most frequently used keyword. “Mobile context” was the largest cluster on the research front.

This study helps librarians, scientists and funders understand smart library trends.

There are several studies and solid background research on smart libraries. However, to the best of the author’s knowledge, this study is the first to conduct bibliometric analyses and network mapping on smart libraries around the globe.

This paper aims to present a research framework examining how hotel ratings can be affected by travel purposes (business vs leisure). It explores theoretical foundations, introduces hypotheses and outlines the methodology used in six studies to investigate connections between trip types, work-related factors, hotel ratings and other variables. The goal is to enhance understanding of factors influencing consumer hotel evaluations, with implications for hospitality industry service design and marketing strategies.

The study uses a multi-method approach to investigate the impact of trip type (business vs leisure) on hotel ratings. The theoretical framework is rooted in perceptual frameworks that shape the evaluation of travel experiences. The research proposes and tests several hypotheses through six studies, using diverse data sources and methods for enhanced reliability.

This study shows that business travelers consistently give lower hotel ratings than leisure travelers, with work-related concerns playing a crucial role. Consumers’ perceived lack of hospitality during a business trip diminishes work-related concerns and hotel ratings. Similarly, low empathy from hotel workers leads to reduced work concerns and lower ratings. The research provides actionable insights for hotel management to enhance services for business and leisure travelers, emphasizing the importance of addressing work-related considerations to improve overall satisfaction.

This study uniquely explores the contrasting influences of business and leisure travel on hotel evaluations, focusing on how work-related concerns mediate these relationships. By employing a comprehensive approach that includes secondary data, experiments, and sentiment analysis, it uncovers how business travelers' stressors lead to lower hotel ratings compared to leisure travelers who prioritize relaxation. The research introduces novel insights into how factors like extended stays and staff empathy can mitigate these negative effects, offering actionable recommendations for hotel management. This work enriches the hospitality literature by providing a deeper understanding of how trip types impact guest satisfaction and proposes targeted strategies to enhance service quality for different traveler segments.

本文提出了一个研究框架, 探讨酒店评分如何受旅行目的（商务与休闲）的影响。研究探讨了理论基础, 提出了假设, 并概述了六项研究中使用的方法, 以调查旅行类型、与工作相关的因素、酒店评分及其他变量之间的联系。本研究目标是加深对影响消费者酒店评价因素的理解, 对酒店行业的服务设计和营销策略具有重要意义。

研究采用多方法的路径, 探讨旅行类型（商务与休闲）对酒店评分的影响。理论框架基于感知框架, 以塑造了对旅行体验的评价。研究通过六项研究提出并测试了多个假设, 利用多种数据来源和方法以增强可靠性。

本研究表明, 商务旅客给出的酒店评分一贯低于休闲旅客, 工作相关的忧虑起着关键作用。消费者在商务旅行期间感受到的缺乏热情的款待会加重工作相关的忧虑, 降低酒店评分。同样, 酒店员工的低同理心会加剧工作忧虑, 导致评分降低。研究为酒店管理提供了可操作的见解, 以提升针对商务和休闲旅客的服务, 强调了解决工作相关考虑因素以提高整体满意度的重要性。

研究的优势在于方法多样性和样本量庞大, 增强了研究结果的可靠性和普遍性。多项研究的方法全面探讨了研究问题, 为学术界和酒店行业提供了宝贵的见解。

Objetivo-Este documento presenta un marco de investigación en el que se examina cómo las valoraciones de los hoteles pueden verse afectadas por el tipo de viaje (negocios vs. ocio). Explora los fundamentos teóricos, introduce hipótesis y esboza la metodología utilizada en seis estudios para investigar las conexiones entre los tipos de viaje, los factores relacionados con el trabajo, las valoraciones de los hoteles y otras variables. El objetivo es mejorar la comprensión de los factores que influyen en las evaluaciones hoteleras de los consumidores, con implicaciones para el diseño de servicios y las estrategias de marketing de la hostelería.

El estudio emplea un enfoque multimétodo para investigar el impacto del tipo de viaje (negocios vs. ocio) en las valoraciones de los hoteles. El marco teórico se fundamenta en los marcos de referencia sobre la percepción que conforman la evaluación de las experiencias de viaje. La investigación propone y prueba varias hipótesis a través de seis estudios, utilizando diversas fuentes de datos y métodos para mejorar la fiabilidad.

Este estudio demuestra que los viajeros de negocios dan sistemáticamente valoraciones más bajas a los hoteles que los viajeros de ocio, y que las preocupaciones relacionadas con el trabajo desempeñan un papel crucial. La falta de hospitalidad percibida por los consumidores durante un viaje de negocios disminuye las preocupaciones relacionadas con el trabajo y las valoraciones de los hoteles. Del mismo modo, la escasa empatía de los trabajadores de los hoteles hace que disminuyan las preocupaciones laborales y las valoraciones. La investigación ofrece ideas prácticas para que la dirección de los hoteles mejore los servicios a los viajeros de negocios y de ocio, haciendo hincapié en la importancia de abordar las consideraciones relacionadas con el trabajo para mejorar la satisfacción general.

La importancia de esta investigación reside en la diversidad metodológica y el amplio tamaño de la muestra, que aumentan la fiabilidad y generalizabilidad de los Resultados. El enfoque multiestudio explora de forma exhaustiva las preguntas de la investigación, proporcionando valiosas perspectivas para el mundo académico y la industria de la hostelería.

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

The performance of large-scale projects is often challenged due to major environmental changes that occur during their life. However, literature has paid little attention to the governance adaptations required to respond effectively to these changes. This paper aims to study changes in the project environment over time, the corresponding governance adaptations and their impact on project performance.

To ensure triangulation between two sources of evidence, we used both primary and secondary data sources and examined 14 projects through 2 studies, the first focused on seven documented, illustrative case projects and the second on interviews with senior and project managers involved in seven additional projects.

We found the key environmental changes that should trigger appropriate governance adaptations to be market evolutions, technological advancements and sociopolitical events. However, we also found that these necessary governance adaptations are not commonly implemented timely, sufficiently or effectively.

The paper distills the dynamics of large-scale projects in achieving project effectiveness and raises theoretical propositions on the combination of environmental changes and deficient governance adaptations that, over time, turns efficient projects into ineffective projects and discusses implications for theory and practice.

This study aimed to investigate the effect of sustainability disclosure (SD) as a mediator for the relationship between corporate governance (CG) and the performance of firms listed on the Amman Stock Exchange (ASE).

The study analysed 405 reports of firms listed on the ASE from 2014 to 2018. The direct and indirect impact of governance mechanisms on the firms' performance was examined using STATA 15. A four-step procedure for testing mediation was used to determine the mediating role of SD.

The results demonstrated that the board and audit committees' effectiveness positively and significantly influences the firm's performance. Additionally, the results demonstrated that SD partially mediates the relationship between CG and the firm's performance.

Research implications – This study supported the assumptions of agency, resource dependence and stakeholder theories as the basis to explain the relationship among board’s effectiveness, audit committee’s effectiveness, sustainability report and firm performance in developing economies. In addition, the results suggested that CG helps to enhance the firm's performance and sustainability reporting. Firms providing sustainable report are deemed more responsible and attract more returns to firms. Research limitations – The study only focused on reports from five years for non-financial firms listed on the ASE to test the assumed relationship between the variables.

This study contributed to the body of knowledge by examining the mediating role of SD between CG and firm performance. Investors, managers and regulators can obtain further insights, especially those seeking to improve a firm's performance in the emerging markets, through a sound CG system and extensive sustainability reporting.

This study focused on the direct and indirect impacts of CG and firm performance in an emerging and developing economy. The study used SD as the mediating variable in examining the indirect effect.

This study aims to investigate the impact of facial-based perceived trustworthiness on stock valuation, particularly, in the initial public offering (IPO). IPO settings provide the opportunity to investigate whether information asymmetry resulting from company newness in the market would influence the incorporation of soft information in the form of executive facial trustworthiness in stock valuation.

We use a recent machine learning algorithm to detect facial landmarks and then calculate a composite facial trustworthiness measure using several facial features that have previously been observed in neuroscience and psychological studies to be the most determining factor of perceived trustworthiness. We then regress the facial trustworthiness of IPO firm executives to IPO underpricing.

Utilizing machine learning algorithms, we find that the facial trustworthiness of the company executive negatively impacts the extent of IPO underpricing. This result implies that investors incorporate the facial trustworthiness of company executives into stock valuation. The IPO underpricing also shows that the cost of equity is higher when perceived trustworthiness is low. With regard to the higher information asymmetry in IPO transactions, such a negative impact implies the role of facial trustworthiness in alleviating information asymmetry.

This study provides evidence of the impact of top management personal characteristics on firms’ financial transactions in the Indonesian context. From the perspective of investors and other fund providers, this study shows evidence that heuristics still play an important role in financial decision-making. This is also an indication of investor reliance on soft information. Our research method also provides a new opportunity for the use of machine-learning algorithms in processing non-conventional types of data in finance research, which is still relatively rare in emerging markets like Indonesia. To the best of our knowledge, our study is the first to use personalized measures of trust generated through machine-learning algorithms in IPO settings in Indonesia.

This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.

Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.

Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.

Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.

This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

Recently, autonomous vehicles (AV) acceptance has been studied intensively. This paper aims to map and analyze the bibliometric characteristics of AV acceptance literature. Furthermore, this research aims to identify research gaps and propose future research opportunities.

The bibliometric analysis was performed. Scopus database was used as the source of the literature. This study selected and analyzed 297 AV acceptance papers. The performance and science mapping analysis were performed.

The developed countries tended to dominate the topic. The publication outlet tended to be in transportation or technology journals. There were four research themes in existing literature. Technology acceptance model (TAM) and UTAUT2 tended to be used for explaining AV acceptance. AV acceptance studies tended to use two types of psychological concepts for understanding AV acceptance, namely risk related concepts and functional utilitarian benefit related concepts. In the context of research design, quantitative approach tended to be used. Self-driving feature was the most exploited feature of AV in the existing literature. Three research gaps were mapped and future research opportunities were proposed.

This paper provided a comprehensive information that allowed scientists to develop future research on AV acceptance.

There is lack of paper that discussed the bibliometric characteristics of AV acceptance literature. This paper fulfilled the gap.