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This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

This study explored the different artificial intelligence (AI) applications used in academic libraries and the key factors and impediments related to their implementation.

The author applied quantitative research methods in the form of a questionnaire, using both open and closed questions. A total of 472 valid questionnaires were received from academic librarians.

The author sought responses from librarians who had implemented AI applications and those who had not, identifying the types of AI applications implemented, key factors relating to their implementation, and impediments to promoting AI. Gaps were identified between the level of support for AI applications and the negative effect of the impediments. Furthermore, the more extensive the individual and organizational knowledge activities performed by the librarians and libraries held, the more positive the attitude was librarians' attitude toward AI applications in their libraries. However, librarians recognized that AI applications are inevitable, but indicated that the difficulties of in execution have hampered the adoption of AI.

The sample data were collected in Taiwan; therefore, the data may only represent the views of Taiwanese academic librarians on AI applications. The results of this study may not apply to librarians worldwide; however, they may provide a useful reference.

The results revealed the top four AI applications that libraries would most likely implement in the near future. Therefore, AI application developers and suppliers can prioritize the promotion of these products for to academic libraries. This study revealed that funding and costs related to AI implementation were discovered to be key factors relating to implementing AI applications. Some impediments to the implementation of AI applications relate to technological problems. Several librarians suggested that managers should invest more resources at an early stage rather than reducing cutting back on human resources initially. Although worries regarding privacy and ethics were mentioned expressed by some respondents, most academic librarians did not regard these to be major concerns.

This study provides the perspectives of librarians who have implemented AI applications and of those who have not. In addition, it explores the advantages and disadvantages of AI applications, and the level of support for and impact of AI applications and promotions. This study also included a gap analysis. Moreover, individual and organizational knowledge activity scales were adopted to examine AI awareness and the perceptions of academic librarians.

This study aims to determine the factors that influence the actual behavior of Islamic digital banking customers based on the users’ perspectives during the recovery from the COVID-19 pandemic crisis.

This study used a causal exploratory method with quantitative and qualitative approaches presented in two parts. The first study (Study 1) was empirical testing of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) used WARP-partial least square by modifying the variables of customer trust and satisfaction. A. Hayes’s PROCESS procedures were applied to examine the moderating effects of age, gender and experience. The second study (Study 2) explored the obstacles and solutions to improve digital banking services. The survey was conducted on 897 Islamic bank customers throughout Indonesia.

The results showed that all the hypotheses about the direct effect of the modification of the UTAUT2 model were supported empirically except for the effect of price value and hedonic motivation on behavioral intention, and there was just one moderating effect in this study. The other results show that 35 factors became obstacles to using digital banking.

This study had limited qualitative data collection techniques that were less deep and comprehensive. This happened because respondents were given complete confidence to fill in the open questions without any follow-up to customer answers. For further research, an in-depth interview method can be added to crucial information from the customer and expert side to get in-depth and complementary data regarding constraints and solutions. This study only used a sample of customers of Islamic banks; further research is expected to use customers of Islamic banks and conventional banks to compare their preferences for digital banking.

This study offered seven strategies that could encourage increased digital banking transactions to accelerate crisis management, mitigate cybercrime and communicate the positive impact of digital banking effectively and efficiently.

This study offered seven strategies that could encourage increased transactions using digital banking to accelerate crisis management, mitigate cybercrime and communicate the positive impact of digital banking effectively and efficiently.

Most of the existing studies focused on the modification model of the UTAUT2 model. The study is unique because it has proposed the obstacle and solution to improve digital banking service in Islamic Bank in Indonesia.

The transcript provides an overview of the development of the field and changing paradigms in this regard.

The transcript was developed in the context of a United Nations Office for Disaster Risk Reduction (UNDRR) project on the history of disaster risk reduction (DRR).

The transcript traces the initial discussions of how the At Risk book was conceived and presents new dimensions and challenges within the field.

The interview highlights the importance of the need to document the transitions, developments and paradigm changes in the field over time.

This paper aims to explore the accelerations and constraints libraries, archives, museums and heritage organisations (“collections-holding organisations”) face in their role as collection data providers for digital infrastructures. To date, digital infrastructures operate within the cultural heritage domain typically as data aggregation platforms, such as Europeana or Art UK.

Semi-structured interviews with 18 individuals in 8 UK collections-holding organisations and 2 international aggregators.

Discussions about digital infrastructure development often lay great emphasis on questions and problems that are technical and legal in nature. As important as technical and legal matters are, more latent, yet potent challenges exist too. Though less discussed in the literature, collections-holding organisations' capacity to participate in digital infrastructures is dependent on a complex interplay of funding allocation across the sector, divergent traditions of collection description and disciplinaries’ idiosyncrasies. Accordingly, we call for better social-cultural and trans-sectoral (collections-holding organisations, universities and technological providers) understandings of collection data infrastructure development.

The authors recommend developing more understanding of the social-cultural aspects (e.g. disciplinary conventions) and their impact on collection data dissemination. More studies on the impact and opportunities of unified collections for different audiences and collections-holding organisations themselves are required too.

Sustainable financial investment across the heritage sector is required to address the discrepancies between different organisation types in their capacity to deliver collection data. Smaller organisations play a vital role in diversifying the (digital) historical canon, but they often struggle to digitise collections and bring catalogues online in the first place. In addition, investment in existing infrastructures for collection data dissemination and unification is necessary, instead of creating new platforms, with various levels of uptake and longevity. Ongoing investments in collections curation and high-quality cataloguing are prerequisites for a sustainable heritage sector and collection data infrastructures. Investments in the sustainability of infrastructures are not a replacement for research and vice versa.

The authors recommend establishing networks where collections-holding organisations, technology providers and users can communicate their experiences and needs in an ongoing way and influence policy.

To date, the research focus on developing collection data infrastructures has tended to be on the drive to adopt specific technological solutions and copyright licensing practices. This paper offers a critical and holistic analysis of the dispersed experience of collections-holding organisations in their role as data providers for digital infrastructures. The paper contributes to the emerging understanding of the latent factors that make infrastructural endeavours in the heritage sector complex undertakings.

Based on the reception of the principle of self-organization, the core of Heinz von Foerster's operational theories, I hypothesize how Heinz von Foerster's theory can be an orientation model for the epistemological problem of complexity. I have chosen this study to demonstrate complexity as an epistemological problem. This is because the question of how order arises - the core problem of complexity - is an epistemological question for which Heinz von Foerster developed an epistemology of self-organization. I do not present new research because HvF already had the complex organization of systems in mind. Rather, I build a critical approach to complexity on the research and work on operational epistemology in HvF.

This article aims to provide an orientation for a philosophical and epistemological understanding of complexity through a reading of Heinz von Foerster's operational theory. The article attempts to establish complexity as an epistemological phenomenon through the following method: (1) a conceptual description of the science of complexity based on the turn to thermodynamic time, (2) a genealogy of complexity going back to the systemic method, and (3) Heinz von Foerster's cybernetic approach to self-organization.

Based on the reception of the principle of self-organization, the core of Heinz von Foerster's operational theories, the conclusion is drawn that complexity as a description is based on language games.

The results present complexity not as an object of science, but as a description that stands for the understanding of complex description.

The hypothesis that complexity is a question of description or observation, i.e. of description for what language serves, has enormous social implications, in that the description of complexes and the recognition of their orders (patterns) cannot be left to algorithmic governmentality, but must be carried out by a social agency.

HvF's operational epistemology can serve as an epistemological model for critical complexity theory.

Agricultural production in Honduras was devastated by the impact of hurricanes Eta and Iota in November 2020, placing people depending on agriculture in a vulnerable and food insecure situation. In addition to the COVID-19 pandemic and the economic downturn in the country, these extreme events are forcing more people to leave and head to North America in migrant caravans. Over the last decades, Honduras has been impacted by severe climate change events, including droughts and extreme tropical storms. According to the Global Climate Risk Index (CRI), developed by Germanwatch (Eckstein et al., 2019), Honduras was the second most affected country by climate change over a period of 20 years, from 1998 to 2017. Extreme rainfall and tropical storms, droughts, variation in rainfall patterns, and soil loss make agriculture more difficult, thus placing low-income rural families at the edge of hunger and food insecurity. In terms of migration policy, much focus has been given to economic instability, weak governance, violence and crime as push factors for migration, but the effect of food insecurity and climate change impact is often overlooked in this narrative. Agricultural areas in Honduras, traditionally the backbone of food production, have been identified as climate out-migration hotspots. The purpose of this chapter is to examine the most relevant data to understand the interactions between climate change, food insecurity and the current migration crisis in Honduras.