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This study aims to examine the threats posed by cybercrimes toward the quest for achieving a reliable digital economy and to identify practical strategies for countering the crime.

A qualitative phenomenological paradigm was used as the methodology. Both primary and secondary sources were consulted for data collection. A thematic analytical interpretation was used for data analysis.

This study discovered that Nigeria is a leverage environment for using digital economy as a means of diversifying the economy owing to population bulge, and an increase patronage of internet and digital space but the threats of cyberfraudsters is ostracising a substantial number from using it which is decreasing the performance of the digital economy.

The research is limited by the scarcity of resources to widen the horizon of the study particularly the fieldwork and the rampant incidences of cybercrime in Nigeria which poses a difficult task for studying the phenomenon. In addition, this study is constrained by the confidentiality in releasing data owing to the sensitivity of the subject of study and its relationship to national security.

This study presents some suggestions that are plausible in countering the crimes and enhancing the digital economy in Nigeria through effective surveillance, massive information and communication technology (ICT) awareness creation for users and severe penitent sanctions for cybercriminals will help in securing digital spaces.

This study has social implications including the suggestion for simplifying digital transactions that will save time, increases economic activities and passive multiple stream income for Nigerians and ease of doing business with less risk of robbery and other cumbersome tasks.

This study has originality value because after the survey of the existing literature, a field work is conducted to have the views of experts on the subject of study which adds value to the subject and originality of the findings.

This study aims to analyze the emergence of a new structural configuration of globalization, with the 2008 global financial crisis serving as the first symptom of this change. By introducing the “Evolutionary Structural Triptych” (EST), this research seeks to understand the basic components of the new evolutionary trajectory of global capitalism post-2008. The study places emphasis on its interdependent and coevolving economic, political and technological dynamic facets.

This research introduces the EST framework, critically contrasting it with conventional understandings in international political economy (IPE) to provide a comprehensive and structured analysis of global developments after 2008. It traces the phases of global capitalism since Second World War, examines the central dynamic dimensions during each evolutionary phase, identifies the basic patterns and delves into the foundational elements of the emerging era of globalization.

The analysis reveals three key findings. First, the emerging restructured globalization indicates a need for a new balance in the contemporary world system; however, this balance cannot be achieved within the architecture of the old system. Second, the new era of globalization necessitates a re-equilibrated approach across different dimensions of geopolitical stability, economic development and innovation. This approach should emphasize sustainability, adaptability, resilience and inclusivity and lean toward responsible, open and organic innovation models for a revamped global structure. Third, while many current IPE theories tend to compartmentalize aspects of the new globalization, the EST advocates for a holistic perspective that integrates politics, economics and technology within the framework of global trends. This perspective bridges existing gaps and offers actionable insights for a dynamic and inclusive global future.

The paper presents the EST as a novel analytical instrument in the realm of the modern IPE. This tool uniquely places technology and innovation at the forefront, parallel to economic and political spheres, to comprehend the progression of globalization. In doing so, it highlights the intertwined relationship of these structural dimensions in shaping the future of the subject of the IPE.

The advent of artificial intelligence (AI) in the accounting landscape marks a significant shift, promising gains in efficiency and accuracy but also eliciting concerns about job displacement (JD) and broader socio-economic implications. This study aims to provide an in-depth understanding of how AI’s integration in accounting contributes to JD, reshapes decision-making processes and reverberates across economic and social dimensions. It also offers evidence-based policy recommendations to mitigate adverse outcomes.

Leveraging a cross-sectional survey disseminated through Facebook, this research used snowball sampling to target a diverse cohort of accounting professionals. The collected data were subjected to meticulous analysis through descriptive and regression models, facilitated by SmartPLS 4 software.

The analysis revealed a significant correlation between AI’s increasing role in accounting and a heightened rate of JD. This study found that this displacement is not isolated; it has tangible repercussions on decision-making paradigms, economic well-being, professional work dynamics and social structures. These insights corroborate existing frameworks, including, but not limited to, theories of technological unemployment and behavioural adjustments.

Although providing valuable insights, this study acknowledges limitations such as the restricted sample size, the cross-sectional nature of the survey and the inherent biases of self-reported data. Future research could aim to extend these initial findings by adopting a longitudinal approach and potentially integrating external data sources.

As AI technology becomes increasingly ingrained in accounting practices, there is an urgent need for coordinated action among stakeholders. Policy recommendations include focused efforts on talent retention, investment in upskilling programs and the establishment of support mechanisms for those adversely affected by AI adoption.

By synthesising a range of theoretical perspectives, this study offers a comprehensive exploration of AI’s multi-dimensional impacts on the accounting profession. It stands out for its nuanced examination of JD and its economic and social implications, thereby contributing to both academic discourse and policy formulation. This work serves as an urgent call to action, highlighting the need for strategies that both exploit AI’s potential benefits and protect the workforce from its disruptive impact.

To date, research on migration and entrepreneurship has rarely focused expat-preneurs. Based on recent developments in both fields, this paper aims to investigate the under-researched phenomenon of Chinese self-initiated expatriates who choose to temporarily live and do business abroad on their own volition.

To address this research gap, 15 in-depth semi-structured interviews with Chinese expat-preneurs living in Portugal were conducted, exposing their narratives about their multiple challenges.

The findings corroborate the theoretical need to look beyond narrow economic explanations for why individuals engage in transnational entrepreneurship and entrepreneurial itinerancy. A collective identity and ethnic community are important because they influence how opportunities are identified and pursued.

This is a qualitative and interpretative study in a limited geographical area, which does not intent to ensure generalizability. More research is needed to further understand the phenomenon of entrepreneurial itinerancy in Europe and among other ethnic communities.

The findings provide insightful inputs to Portuguese policymakers and locals on how to support ethnic entrepreneurship. Chinese expat-preneurs also benefit from understanding how to strength their ethnic social ties in connection with local communities.

This study contributes to the entrepreneurship and international mobility literatures by providing new insights into the nature and dynamics of Chinese “expat-preneurs”, including their entrepreneurial itinerancy, necessary to properly understand entrepreneurs’ diversity and assist in extending transnational entrepreneurial theory.

The interest in sustainable human resource management has grown in the last decades. However, comprehensive, and systematic research concentrating on the evolution of this field, is still needed. The purpose of this study is to provide an overview and synthesis of the existing body of knowledge on human resource management (HRM) related to sustainability through a bibliometric study of articles published until 2022, identifying the most relevant research in this field. In the literature review, special attention is given to articles that link sustainable HRM to employees’ attitudes, identifying gaps and future research opportunities.

A bibliometric analysis and literature review was conducted over 105 documents obtained from the WoS database, using VOSviewer software program, from which 27 were selected for full-text reading. The applied database filters were: document type (article and early access); index (SSCI and SCI-expanded) and year (2019–2022).

The results show that: sustainable HRM literature is growing, especially after 2019; “Sustainability” is the journal with more publications; and England is the leading country. The network of co-occurrence of keywords analysis unveiled that performance, job satisfaction and behaviors are the most frequently studied topics in HRM.

For successful adoption of sustainable HRM practices, organizations should engage all staff comprehensively, focusing not only on consistent implementation but also on fostering a supportive organizational climate. This is vital for establishing a sustainable workplace where employees who strongly identify with the organization are less willing to leave it.

Through the Systematic Literature Review carried out on the articles published from 2019 to 2022, it was possible to identify opportunities for future research. These topics include employees' perceptions of the implementation of sustainable HRM practices in companies, as well as the impact of these practices on their attitudes and behaviors, taking into account the various HRM practices.

An in-depth literature review was undertaken to uncover (1) what are described as the desired outcomes for 20 minute neighbourhoods (20MNs) – the normatively based ends which planners, architects and decision-makers want 20MNs to achieve; (2) the means (the mechanisms, levers, triggers and causal factors) that have to be correctly assembled and lined up for 20MNs to operate as intended and (3), in order to avoid naive environmental determinism, the behavioural changes required to support the operation of 20MNs even where the required configuration of means can be achieved. The content analysis was conducted following guidelines offered by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) criteria.

Growing interest in the urban design concept of the “20MNs” has been greatly accelerated by the COVID-19 pandemic. It has been presented as a way of increasing the quality of local environments by enabling people to meet their daily needs through access to safe walking and cycling routes or by public transport. Internationally, it has captured the imagination of political decision-makers, built-environment practitioners and communities alike, as a life-affirming post-pandemic vision, held up as achieving environmental, health and economic improvements as well as reducing inequalities experienced by many. This paper's overall purpose is to separate the ends pursued in 20MNs from means available for achieving them.

The paper concludes that the ambition to see the 20MNs widely woven into existing urban, suburban and rural neighbourhoods will require significant effort to ensure all that all the component parts of, and key players in, planning's place-delivery systems are aligned and mutually supportive. Even where this can be achieved, further guidance will be needed on (1) how to operationalise the practical implementation of 20MNs and (2) how their success can be measured.

The originality of the paper lies in its efforts to discriminate between ends and means – between desired outcomes of 20MNs and the means available for achieving them. The significance of the paper lies here in this attempt to initiate a discussion on possible causal relationships between what is wanted and what would need to be done to achieve it. Without clarity about these relationships, misunderstanding, confusion and barriers to communication may arise across the many different organizations, stakeholder groups and actors involved. This lack of clarity could undermine trust and confidence, potentially undermining both the process and to its outcomes.

This study aims to address the relationship between economic complexities (EC) and the green economy (GE) with fraud in the listed companies on the Tehran stock exchange. The authors study whether EC and GE increase the detection of financial statement fraud.

The authors used a multiple regression model based on the panel data method and fixed effect model to test hypotheses. The sample includes 1,351 companies listed on the Iranian stock exchange from 2014 to 2021.

The results show a negative and significant relationship between EC and GE with financial statement fraud.

Since this research is the first to address the mentioned topic in emerging markets, it provides helpful insights for financial statement users, analysts and legal entities. The study fills the literature gap and promotes knowledge regarding its relevant literature.

The purpose of this study is to examine the impact of political relations on trade in strategic emerging industries (SEIs) in the Belt and Road initiative (BRI) associated countries. This investigation encompasses not only from the perspective of bilateral political relations but also the political intervention of third parties.

The study employs the temporal exponential random graphmodel to analyze the dynamic structure and influencing factor of SEIs trade network among 150 BRI-associated countries from 2015 to 2020.

The results indicate that the trade of SEIs in the BRI-associated countries exhibits a pattern of concentrated exporters and decentralized importers. Amicable bilateral political relations foster trade cooperations in SEIs, while political pressure from the United States has the opposite effect. Furthermore, compared with the influence of third parties, the BRI has created a more robust trade environment characterized by political mutual trust.

BRI-associated countries should strengthen their political communication, and endeavor to transform political consensus and shared vision into concrete collaborative projects, while mitigating geopolitical uncertainties through a sound risk evaluation system. Moreover, they should establish a more transparent and consistent consultation mechanism and leverage the BRI trade network to foster balanced and mutually beneficial partnerships that minimize rivalry and dependence on a single market.

This study goes beyond observed trade cost and incorporates the political factor into the determinants of the BRI trade, thereby expanding the theoretical boundaries of existing BRI research. Also, this study employs bilateral trade data to construct SEIs trade networks (SEITNs) along the BRI route. It provides a comprehensive understanding of the dynamic determinates of the SEITNs will provide valuable practical guidance for enhancing and expanding trade and cooperation among BRI-associated countries.