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Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.

Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.

The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.

This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.

Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.

This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

This study was conducted with the main purpose of recording primary data related to environmental factors, which has become the main criteria in the selection of the Sungai Batu Archaeological Complex (SBAC) as the center of the iron smelting industry and trade in ancient Kedah.

To fulfill this purpose, field studies involving drone photogrammetry mapping, augering, core drilling and geophysical mapping methods were carried out.

The results obtained through the application of the method have shown that SBAC has a good environment, which has a wide and deep river flow, the existence of Mount Jerai and the abundance of iron ores, mangrove Merbok and clay.

Resources did not allow for environment studies of the by-products tourism sites as part of the current study.

The study also included a survey and mapping to obtain potential primary data around SBAC in the process of developing it as the center of the world iron industry.

One finding is that attention to heritage policy and protection must be ongoing at all levels of government and the local community to ensure that the survey and mapping data carried out can be developed as a sustainable heritage tourism product.

This study reveals primary data related to the suitability of paleoenvironment in the SBAC development process as a world iron smelting industry area.

This study aims to investigate records management practices in Malawian private universities with a focus on University of Livingstonia.

The study used embedded case study design using a mixed methods approach. A survey questionnaire, semi-structured interview guide and a document review were used to collect data from University of Livingstonia staff.

The study found that University of Livingstonia created records such as minutes, grades, mails, theses, policy documents and reports. Some of the challenges related to records management at the institution were uncoordinated records management practices due to, among others, lack of records management policy, retention and disposal schedules among others. It further reported a number of factors frustrating the success of records management practices at UNILIA such as lack of management support, poor funding and lack of information communication technology infrastructure. Nevertheless, the study acknowledged the role of records management at University of Livingstonia.

Previous studies on records management in Malawi focused on public sector. However, this is a novel study undertaken in the private higher education. Therefore, it forms a basis for conceptualising records management phenomena in the private higher education in Malawi.

The garment factories focus on improving their production systems by involving innovative and advanced production methods and/or techniques to cope with fast-changing trends. Accordingly, this study aims to establish the standard allowed minutes (SAMs) and sewing efficiencies for Tanzania’s sewing industry, thus improving the production processes.

The research deployed a quantitative method. A stopwatch measured each operation for shirts and trousers to compute SAMs and efficiency. The shirt manufacturing processes involved 40 operations. Ten measurements were taken from different SL and LL industries operators for each operation. The trouser comprised 42 operations with 10 measurements taken from a different operator at the same garment factories for each operation.

SAMs for shirts at SL and LL factories were 29 and 31 min, respectively, while trousers were 30 and 34 min. The sewing efficiencies for shirts at both SL and LL factories were 83.98% and 81.93%, respectively. Similarly, the sewing efficiencies for trousers at both SL and LL factories were 81.25% and 80.95%, respectively.

Since SAMs results are not established through literature rather a quantitative approach, the findings thus place crucial information for similar factories to benchmark from. Such information are crucial as factories could increase productivity and operational efficiency, reduce costs and non-value adding activities and estimate lead times. Notwithstanding the findings gathered, the study only established SAMs for two garments.

Although the garment industry has been developing over the years, this study was probably among the first studies in Tanzania that established SAMs. Theoretical underpinnings indicate that the factories use the experience to assemble garments, thus the need for this study.

After reading and analyzing the case study, the students would be able to understand the critical role of the International Financial Reporting Standards (IFRS)-compliant accounting principles in facilitating strategic alliances between publicly traded international corporations and emerging companies in informal business environments, design the company’s accounting system to ensure the application of the accounting standards contained in IFRS and understand the accounting process for properly recording a company’s transactions.

This case study deals with Giulia’s decision to take on the proposal of a conglomerate to acquire a 45% stake in her travel agency, Know Cuba First Travel Agency (KCF). Giulia was an Italian entrepreneur based in Havana, Cuba. She has dealt with informal business practices in the Cuban tourism industry. However, Foreign Investments Ltd., a publicly listed company, needs formal accounting if investing in the venture. If Giulia agrees with the proposal, an accounting information system would have to be implemented to comply with the investor’s requirements.

This case study is suitable for financial accounting undergraduate courses.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

This paper aims to explore the role played by the National Archives of South Africa in human rights promotion and protection. The study examined the challenges that archivists encounter when undertaking archival functions, such as acquisition, appraisal and access provision, that contribute to forming documentary archives crucial for human rights promotion and protection.

A review of literature dealing with acquisition, appraisal and access was used in this research. It was supplemented with interviews.

This paper provides recommendations of benefits in the field of archives management with a focus on the areas of acquisition, appraisal and access. The transformational discourse in the jurisdiction of archives management challenges archival institutions to be active players in selecting historical and cultural archives’ significance that is significant in human rights protections. However, despite judicial requirements that recommend the importance of archives, there is evidence that archival functions such as appraisal, acquisition and access are not being fully used, resulting in national archives institutions that are subject to irregularities that contribute to an unbalanced archives collection.

The paper was limited only to the National Archives of South Africa.

The paper makes practical implications concerning the acquisition, appraisal and providing access to human rights records.

Sufficient funding resource allocation ought to be provided to advance human rights promotion.

This paper offers informed recommendations to address the challenges of acquisition, appraisal and access provision of archive materials. The availability of archives materials reinforces the community by aiding to protect legal rights and prevent human rights violations. It was, thus, necessary to establish whether the National Archives of South Africa is actively building the archives collections that are important for human rights promotion and protection.

Bangladesh's ready-made garment (RMG) industry plays a vital role in the economic growth of this country. As the global trend in the fashion market has introduced a high-mix, low-volume ordering style, manufacturers are facing an increased number of changeovers in their production systems. However, most of the Bangladeshi RMG manufacturers are not yet ready to respond to such small orders and to improve the flexibility of their production systems. Consequently, the industry is falling behind in global market competition. Thus, this study aims to advance the current performance of RMG manufacturing operations to respond to the fast-fashion industry's challenges effectively using quick changeover.

In this study, a Single-Minute Exchange of Dies (SMED) is applied to attain quick changeover following the best practices of lean manufacturing.

This study examined the performance of the SMED technique to reduce changeover time in two case organisations. The changeover time was reduced by 70.76% from 434.56 min to 127.08 min and 42.12% from 2,664 min to 1,542 min for the case organisations, respectively. The results of this study show that companies require improved changeover times to address the demand for high-mix, low-volume orders.

This study will certainly guide practitioners of the RMG industry to adopt SMED to reduce changeover time to meet small batch production.

This research employed two neurophysiological techniques (electroencephalograms (EEG) and galvanic skin response (GSR)) and machine learning algorithms to capture and analyze relationship-oriented leadership (ROL) and task-oriented leadership (TOL). By grounding the study in the theoretical perspectives of transformational leadership and embodied leadership, the study draws connections to the human body's role in activating ROL and TOL styles.

EEG and GSR signals were recorded during resting state and event-related brain activity for 52 study participants. Both leadership styles were assessed independently using a standard questionnaire, and brain activity was captured by presenting subjects with emotional stimuli.

ROL revealed differences in EEG baseline over the frontal lobes during emotional stimuli, but no differences were found in GSR signals. TOL style, on the other hand, did not present significant differences in either EEG or GSR responses, as no biomarkers showed differences. Hence, it was concluded that EEG measures were better at recognizing brain activity associated with ROL than TOL. EEG signals were also strongest when individuals were presented with stimuli containing positive (specifically, happy) emotional content. A subsequent machine learning model developed using EEG and GSR data to recognize high/low levels of ROL and TOL predicted ROL with 81% accuracy.

The current research integrates psychophysiological techniques like EEG with machine learning to capture and analyze study variables. In doing so, the study addresses biases associated with self-reported surveys that are conventionally used in management research. This rigorous and interdisciplinary research advances leadership literature by striking a balance between neurological data and the theoretical underpinnings of transformational and embodied leadership.

This article aims to understand users' information needs in the metaverse communities and to analyze the similarities and differences between their information needs and those of users in Internet communities.

This study conducted semi-structured interviews with users in the metaverse communities to gather raw data. Grounded theory research methods were employed to code and analyze the collected interview data, resulting in the extraction of 40 initial concepts, 15 subcategories and 5 main categories. Based on Maslow’s hierarchy of needs theory, this paper constructs the hierarchical model of users' information needs in the metaverse communities. It compares the differences between users' information needs in the metaverse and Internet fields.

The user’s information needs in the metaverse communities are divided into two types: deficiency needs and growth needs. Deficiency needs have two levels. The first level is the demand for basic information resources. The second level is the users demand for information assistance. Growth needs have three levels. The first level is the need for information interactions. The second level is the need for community rules. The ownership information in the community rules can provide proof of user status, assets and so on. The third level is the need for users to contribute and share their own created information content.

This article presents the latest research data from in-depth interviews with users in the metaverse communities. It aims to help builders and managers of metaverse communities understand users' information needs and improve the design of virtual communities.