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Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

The purpose of this study is to frame digital transformation (DT) within municipalities to improve the life cycles of urban infrastructure.

The study provides the results from a systematic review of the literature on concepts of DT and its implications for municipalities, barriers and challenges to DT, as well existing DT frameworks for municipalities and their built assets. This literature review leads to the development of a DT framework to help cities conduct a planned and federated DT beforehand. Then, workshops are conducted with two major Canadian municipalities.

The results of these studies point to the need for a dedicated DT framework for municipalities because of their particular context and their role and proximity to citizens. The theoretical framework develops 22 elements, which are divided among 6 categories. Through its application, the framework helps to identify and target the predominant issues hindering the DT of municipalities, specifically “legacy practices” and “data management.”

Limitations include limited experimental conditions and small sample size. Further work is needed to validate the framework. Other approaches are advocated to complement the data collection and analysis to generate more convincing results.

The theoretical framework was validated through two case studies on two large Canadian municipalities.

Municipalities maximize the value they provide to citizens and to be at the forefront of resilience and sustainability concerns. The use of technology, digital processes and initiatives helps cities to improve planning, optimize works and provide better services to citizens.

The framework is original in that it specifically aligns assets management with DT in a municipal context.

Career adaptability is emerging as an important research area in today's uncertain, volatile world of work created by the COVID-19 pandemic. The present study focuses on career adaptability research post-COVID-19 by scientifically capturing the literature evolution, hotspots and future trends using bibliometric analysis.

The Scopus database, due to its vast and quality literature, was used to search the papers from the period 2020 to 2023. Bibliometric data were extracted and analyzed from the relevant literature. For further scientific mapping, VOSviewer and Biblioshiny software tools were used.

Findings of the analysis suggest a positive research trend related to career adaptability research post-Covid. Keyword analysis revealed noteworthy clusters and important themes. Bibliometric visual networks regarding authors, sources, citations, future themes, etc. are also presented from the 441 analyzed publications with comprehensive interpretation.

The literature for carrying out the bibliometric analysis was confined to the Scopus database. Other databases in combination with different software can be used for future niche research. From the analysis, future research avenues and practical interventions are presented which have significant implications for future researchers, career counselors and managers.

The study summarizes the recent literature on career adaptability in the aftermath of the pandemic and makes a novel contribution to the existing literature. A reliable study has been provided by the authors using the scientific bibliometric technique. The study highlights emerging research trends post the pandemic. The results are concluded with further suggestions which can guide future research related to the topic.

Given the lack of understanding of social marketing success in theory and practice, this study aims to investigate how social marketing experts conceptualize success.

In this qualitative study, the authors conducted an open-ended online questionnaire with 48 worldwide social marketing experts, most with more than 20 years of experience in the field. The authors analyzed data using topic modeling, a machine-learning method that groups responses/terms into cluster topics based on similarities. Keywords in each topic served to generate themes for discussion.

While behavior change is mentioned as paramount to conceptualizing success, participants prefer to use more tangible and less complex forms to define/measure success, such as campaign recall uptick. In addition, lack of funding was considered an important factor in measuring success. This study provides a two-stage taxonomy to better understand success in social marketing.

To the best of the authors’ knowledge, this study is one of the first to conceptualize success in social marketing practice.

The present research aims to investigate how lean project management (LPM) and agile project management (APM) affect project performance outcomes in the construction sector in Jordan. This study focuses on six key project performance outcomes, namely cost, time, quality, client satisfaction, innovation and responsiveness.

The present study employed a quantitative approach to achieve the research objectives. Accordingly, a multi-item survey questionnaire was prepared to gather data from 392 project managers from construction companies in Jordan. The study’s model showed acceptable levels regarding reliability, validity, fit indices and discriminant validity. In order to test the hypotheses of this study, path analysis was employed using Amos 24.0 software.

LPM demonstrated a remarkably high positive impact on cost performance. It also positively affected quality performance and client satisfaction. However, LPM insignificantly affected time, innovation and responsiveness performance measures. On the other hand, APM showed a notably high positive impact on innovation and responsiveness. The findings also revealed that APM positively impacted quality performance and client satisfaction. In addition, APM negatively impacted cost performance and insignificantly impacted time performance.

This study is one of the first comprehensive studies to empirically examine the impact of both LPM and APM on various project performance outcomes in the construction industry in the context of a developing country. It reveals some similarities and differences between LPM and APM with regard to their impacts on project management outcomes. The findings are expected to guide managers in selecting the appropriate project management approach based on the desired performance outcomes. Accordingly, it offers important implications for project managers in construction companies.

This research aims to explore the origin of tourism public relations (PR) in Thailand as practiced by the State Railway of Siam (SRS) prior to the Second World War when rail travel was still a new form of transportation in the country.

The study approach is documentary research involving an in-depth examination of both published and unpublished documents of a special collection of the SRS archives conducted in a fact-based and descriptive manner.

In the first half of the 20th century, a period of global economic uncertainty, the SRS performed the role of the government's PR division, with one of its important tasks being to promote travel and tourism in the country among both Thais and foreigners. The SRS incorporated the use of PR materials including advertisements, films, guidebooks, speeches, events, pre-arranged press activities and sales promotions in its activities. The current study explores the SRS's strategies employed in the creation of integrated and place communication campaigns to promote its train service and tourism throughout Thailand via its railway network.

The findings of the study reveal the PR efforts carried out by the SRS, which utilized a variety of communication tools in tourism promotion. This can lead to a better understanding of global tourism PR history and more specifically the development of tourism PR in Thailand and throughout South-East Asia.

The results add to the body of knowledge of how integrated marketing communication, place branding and professional PR activities evolved in Thailand.

The research fills a gap in the history of tourism PR and its relation to broader social and economic structures in Siam prior to the 21st century. It also reveals the little explored topic of how the railway engaged in historical path of PR practices and how they relate to a country's specific PR development outside of the highly researched U.S. context.

This study aims to increase the novelty of clothing design and fabric texture. The element library that can be used for design is systematically summarized. The element database can also be continuously filled according to the existing logic to realize the diversity of design. Improve the theory of fashion design, expand the designer's design ideas and improve design efficiency. Clear design steps and logic can help students and machines learn the design process and promote the development of intelligent design. And verify the feasibility of the simulation software to assist pleated clothing design.

Firstly, according to the logical framework of origami theory, different innovative designs and combined designs are made for the basic units of hyperbolic paraboloid, and the element library that can be used for design is systematically summarized. This database can also be continuously filled according to the existing logic to realize the diversity of design. Secondly, it summarizes three methods of pleated element filling clothing – uniform filling method, the irregular filling method and geometric addition method – that improve the theory of fashion design, expand the designer's design ideas and improve design efficiency. Clear design steps and logic can help students and machines learn the design process and promote the development of intelligent design. Finally, the virtual software is used to simulate the effect of pleated clothing, and the three-dimensional simulation software 3dclo is used to make an empirical study on the application of hyperbolic paraboloid origami in clothing pleated design to verify the feasibility of the simulation software to assist pleated clothing design.

The theoretical results of hyperbolic paraboloid origami are collected and arranged to establish the element library of hyperbolic paraboloid origami. The results expand the designer's design ideas and auxiliary design technology and improve the design efficiency using a sample of hyperbolic paraboloid fabric to verify its practicability and three-dimensional clothing simulation software for exploring the design. The design rules of hyperbolic paraboloid clothing and the realization method of fabric are summarized, including the expansion and combing of elements, the application of size and shape and the method of combination.

Owing to the hyperbolic paraboloid origami’s length shrinkage, the loose computation of clothing requires targeted computation. This paper solely applies a paper model for estimating the shrinkage, and then we tend to subsequently explore the way to precisely compute the porosity, to determine the existing differences in the two-dimensional shrinkage of hyperbolic paraboloid creases of varying materials and to know if the clothing after large-scale production is capable of reaching the anticipated value.

The exploration of this experiment brings a new 3D experiment process to the design process.

This experiment brings new possibilities for the development of virtual fitting and virtual display in the industry.

This study combines hyperbolic paraboloid origami and clothing and combs and expands the unit with logical thinking to expand the designer's design ideas.

This paper aims to identify how a public client’s use of control systems (process, output and social control) affect innovation possibilities in construction projects.

Semi-structured interviews about six infrastructure projects were conducted to identify respondents’ views on innovation possibilities. These possibilities were then analyzed from an organizational control perspective within principal–agent relationships between the Swedish Transport Administration (STA) and their contractors.

How the client uses control systems affects innovation possibilities. Relying on process control could negatively affect innovation opportunities, whereas output control could have a positive influence. In addition, social control seems to have a weak effect, as the STA appears not to use social control to facilitate joint innovation. Public clients must comply with the Public Procurement Act and, therefore, retain the requirements specified in the tendering documents. Much of the steering of the execution is connected to the ex ante phase (before signing the contract), which affects innovation possibilities in the design and execution phases for the contractor.

This study was conducted with only one client, thus limiting its generalizability. However, the findings provide an important stepping stone to further investigation into balancing control systems and creating innovation possibilities in a principal–agent relationship.

Although public procurement has increasingly been emphasized as a major potential source of innovation, studying how a public client’s use of organizational control systems affects innovation possibilities in the construction sector has received scant attention.

With the worldwide open government data (OGD) movement and frequent public health emergencies in recent years, academic research on OGD for public health emergencies has been growing. However, it is not fully understood how to promote OGD on public health emergencies. Therefore, this paper aims to explore the factors that influence OGD on public health emergencies.

The technology–organization–environment framework is applied to explore factors that influence OGD during COVID-19. It is argued that the effects of four key factors – technical capacity, organizational readiness, social attention and top-down pressure – are contingent on the severity of the pandemic. A unique data set was created by combining multiple data sources which include archival government data, a survey of 1,034 Chinese respondents during the COVID-19 outbreak and official COVID-19 reports.

The data analysis indicates that the four factors positively affect OGD, and pandemic severity strengthens the effects of technical capacity, organizational readiness and social attention on OGD.

This study provides theoretical insights regarding how to improve OGD during public health emergencies, which can guide government efforts in sharing data with the public when dealing with outbreak in the future.

By extending Edmans et al.’s (2021) music sentiment measures to the Vietnam market, the authors aim to investigate the impacts of music sentiment on stock market returns and volatility.

The authors adopted Edmans et al.’s (2021) music-based sentiment to proxy for investor mood. The current study uses linear regression analysis.

The authors find that music sentiment is significantly and positively related to both stock returns and stock market volatility. The authors also show that music sentiment has a contagious effect: Global music sentiment and those in the United States, France and Hong Kong are significant drivers of the Vietnamese stock market. The authors also examine the effect on different industry returns and find that returns on stocks of firms in the communication services, consumer discretionary, consumer staples, energy, financials, healthcare, real-estate, information technology and utility sectors are significantly related to music sentiment. In addition to valence, the authors find that other Spotify audio features can be used to quantify music sentiment.

This study contributes to the behavioral finance literature that focuses on investor sentiment. The authors address this topic in Vietnam using high-frequency data.