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This paper focuses on image-to-text manuscript processing through Handwritten Text Recognition (HTR), a Machine Learning (ML) approach enabled by Artificial Intelligence (AI). With HTR now achieving high levels of accuracy, we consider its potential impact on our near-future information environment and knowledge of the past.

In undertaking a more constructivist analysis, we identified gaps in the current literature through a Grounded Theory Method (GTM). This guided an iterative process of concept mapping through writing sprints in workshop settings. We identified, explored and confirmed themes through group discussion and a further interrogation of relevant literature, until reaching saturation.

Catalogued as part of our GTM, 120 published texts underpin this paper. We found that HTR facilitates accurate transcription and dataset cleaning, while facilitating access to a variety of historical material. HTR contributes to a virtuous cycle of dataset production and can inform the development of online cataloguing. However, current limitations include dependency on digitisation pipelines, potential archival history omission and entrenchment of bias. We also cite near-future HTR considerations. These include encouraging open access, integrating advanced AI processes and metadata extraction; legal and moral issues surrounding copyright and data ethics; crediting individuals’ transcription contributions and HTR’s environmental costs.

Our research produces a set of best practice recommendations for researchers, data providers and memory institutions, surrounding HTR use. This forms an initial, though not comprehensive, blueprint for directing future HTR research. In pursuing this, the narrative that HTR’s speed and efficiency will simply transform scholarship in archives is deconstructed.

This study establishes an ontology-based framework for rework risk identification (RRI) by integrating heterogeneous data from the information flow of the prefabricated construction (PC) process. The main objective is to enhance the automation level of rework management and reduce the degree of reliance on human factors and manual operations.

The proposed framework comprises four levels aimed at managing dispersed rework risk knowledge and integrating heterogeneous data. The functionalities were realised through an integrated ontology that aligned the rework risk ontology with the PC ontology. The ontologies were developed and edited with Protégé. Ultimately, the potential benefit of the framework was validated through a case study and an expert questionnaire survey.

The framework is proven to effectively manage rework risk knowledge and can identify risk objects, clarify risk factors, determine risk events, and retrieve risk measures, thereby enabling the pre-identification of prefabricated rework risk (PRR) and improving the automation level. This study is meaningful and lays the foundation for the application of other computer methods in rework management research and practice in the future.

This research provides insights into the application of ontology to solve rework risk issues in the PC process and introduces a novel risk management method for future prefabricated project research and practice. The findings have significant theoretical value in terms of enriching the methods of risk assessment and control and the information management system of prefabricated projects.

Community-generated digital content (CGDC) is one of the UK’s prime cultural assets. However, CGDC is currently “critically endangered” (Digital Preservation Coalition, 2021) due to technological and organisational barriers and has proven resistant to traditional methods of linking and integration. The challenge of integrating CGDC into larger archives has effectively silenced diverse community voices within our national collection. Our Heritage, Our Stories (OHOS), funded by the UK’s AHRC programme Towards a National Collection, responds to these urgent challenges by bringing together cutting-edge approaches from cultural heritage, humanities and computer science.

Existing solutions to CGDC integration, involving bespoke interventionist activities, are expensive, time-consuming and unsustainable at scale, while unsophisticated computational integration erases the meaning and purpose of both CGDC and its creators. Using innovative multidisciplinary methods, AI tools and a co-design process, previously unfindable and unlinkable CGDC will be made discoverable in our virtual national collection.

There currently exists a range of disconnected, fragile and under-represented community-generated heritage which is at increasing risk of loss. Therefore, OHOS will work to ensure the survival and preservation of these nationally important resources, for the future and for our shared national collection.

As we dissolve barriers to create meaningful new links across CGDC collections and develop new methods of engagement, OHOS will also make this content accessible to new and diverse audiences. This will facilitate a wealth of fresh research while also embedding new strategies for future management of CGDC into heritage practice and training and fostering newly enriching, robust connections between communities and archival institutions.

This paper aims to curate open research knowledge graph (ORKG) with papers related to ontology learning and define an approach using ORKG as a computer-assisted tool to organize key-insights extracted from research papers.

Action research was used to explore, test and evaluate the use of the Open Research Knowledge Graph as a computer assistant tool for knowledge acquisition from scientific papers.

To extract, structure and describe research contributions, the granularity of information should be decided; to facilitate the comparison of scientific papers, one should design a common template that will be used to describe the state of the art of a domain.

This approach is currently used to document “food information engineering,” “tabular data to knowledge graph matching” and “question answering” research problems and the “neurosymbolic AI” domain. More than 200 papers are ingested in ORKG. From these papers, more than 800 contributions are documented and these contributions are used to build over 100 comparison tables. At the end of this work, we found that ORKG is a valuable tool that can reduce the working curve of state-of-the-art research.

Recognizing novel entrepreneurial opportunities arising from a crisis is of paramount importance for firms. Hence, understanding the pivotal factors that facilitate firms in this endeavor holds significant value. This study delves into such factors within a representative empirical context impacted by a crisis, drawing insights from existing literature on opportunity recognition during such tumultuous periods.

The authors conducted a qualitative inspection of 14 Italian firms during the COVID-19 pandemic crisis. The authors collected a rich body of multi-source qualitative data, including 34 interviews (with senior managers and entrepreneurs) and secondary data (press releases, videos, web interviews, newspapers, reports and academic articles) in two phases (March–August 2020 and September–December 2020).

The results suggest the existence of a process model of opportunity recognition during crises based on five entrepreneurial influencing factors (entrepreneurial knowledge, entrepreneurial alertness, entrepreneurial proclivity, entrepreneurial personality and entrepreneurial purpose).

Various scholars have highlighted that, in times of crises, it is not easy and indeed very challenging for entrepreneurs to identify novel entrepreneurial opportunities. However, recent research has shown that crises can also positively impact entrepreneurs and their capacity to identify new entrepreneurial opportunities. Given these findings, not much research has analyzed the process by which entrepreneurs identify novel entrepreneurial opportunities during crises. This study shows that some entrepreneurial influencing factors are very important to identify new entrepreneurial opportunities during crises.

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.

This paper aims to present a dynamic model for strategic and personalized decision-making in human resources (HR), using data mining techniques to enhance corporate social sustainability (CSS). The focus is on the interconnectedness of employee engagement (EE), enablement and the quality of work life.

The proposed model integrates various HR data, including demographic information, job specifications, payment and rewards, attendance and absence, alongside employees’ perceptions of their work-life quality, engagement and enablement. Data mining processes are applied to generate meaningful insights for senior and middle managers.

The study implemented the model within a production organization, revealing that factors influencing EE and enablement differ based on gender, marital status and occupational group. Performance-based rewards play a significant role in enhancing engagement, regardless of the reward amount. Factors such as “being recognized for competency” influence engagement for women, while payment has a greater impact on men. Engagement does not directly influence the quality of work life, but subcomponents like perceived transparency and the organization’s processes, particularly the “employee performance evaluation system,” improve work-life quality.

The findings are specific to the studied organization, limiting generalizability. Future research should explore the model’s effectiveness in different cultural and organizational settings.

The proposed model provides practical implications for organizations that enhance CSS. Organizations can gain insights into factors influencing EE and enablement by using data mining techniques, enabling informed decision-making and tailored human resource management practices.

This research addresses the societal concern regarding the impact of business activities on sustainability. Organizations can contribute to a more socially responsible and sustainable business environment by focusing on work-life quality and EE.

This paper offers a dynamic model using data mining and machine learning techniques for sustainable human resource management. It emphasizes the importance of customization to align practices with the unique needs of the workforce.

This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.

Distinct from other similar exercises, ours is also one in external accounting that focuses on a set of mining companies operating in a specific geographical location. It was undertaken based on different perspectives from various stakeholders, including mining workers and city dwellers, retrospectively, using publicly available information, entirely independently of the set of companies regarding which impacts the authors try to offer an account and without their approval. Twenty indicators were identified from the perspective of value for society.

The results for all environmental externalities appeared to be negative, as companies’ attitudes continue to be reactive and on the threshold of legal requirements. This assessment of the selected social indicators emphasizes that accelerated expansion of mining activities poses a threat to the mining area in the long term, as it reduces the useful lives of mineral deposits and expands social and environmental externalities.

The authors propose to expand the horizon of accounting through a framework that combines elements of the SAM technology, dialogic accounting and external accounting. This investigation contributes to the development of social and environmental accounting practices through the discussion, proposal and use of an SAM, built with the cooperation of several social actors and from the perspective of the other rather than the entity.

The authors tried to show how an SAM approach can be used in combination with dialogic accounting processes, increasing the accountability and awareness of the different groups of stakeholders, focusing on marginalized stakeholders, to offer an external account of the impacts of a set of companies from the mining sector operating in a specific geographical area.

This study’s findings suggest there are opportunities for accountants to support social and environmental accounting, thereby contributing to community awareness and empowering transformative action.

This study aims to examine the ramifications of corporate environmental, social and governance (ESG) investing in zombie firms and considers how external funding support may moderate this relationship given the sustainable nature of ESG performance, which often incurs costs.

Panel regression analyses used data from China’s A-share listed companies from 2011 to 2019, resulting in a data set comprising 6,054 observations.

Despite firms’ additional financial burdens, corporate ESG investing emerges as a catalyst in resurrecting zombie firms by attracting investor attention. Further analysis underscores the significance of funding support from entities such as the government and banks in alleviating ESG cost pressures and enhancing the efficacy of corporate ESG investing. Notably, the positive impact of corporate ESG investing is most pronounced in non-heavily polluting and non-state-owned firms. The results of classification tests reveal that social (S) and governance (G) investing yield greater efficacy in revitalizing zombie firms compared to environmental (E) investing.

This research enriches the discourse on corporate ESG investing and offers insights for governing zombie firms and shaping government policies.

By extending the domain of ESG research to encompass zombie firms, this paper sheds light on the multifaceted role of corporate ESG investing. Furthermore, this study comprehensively evaluates the influence of external funding support on the positive outcomes of ESG investing, thereby contributing to the resolution of the longstanding debate on the relationship between ESG performance and corporate financial performance, particularly with regard to ESG costs and benefits.

This study aims to determine how the applications of blockchain technology (BT) can play a crucial role in managing financial flows in the humanitarian supply chain (HSC) and what benefits and challenges are associated with BT in a humanitarian setting.

The present study used a qualitative research approach, incorporating a systematic literature review and conducting semi-structured interviews with 12 experts in the fields of humanitarian operations, supply chain management, fintech and information technology.

The findings show that the humanitarian sector has the potential to reap significant benefits from BT, including secure data exchange, efficient SCM, streamlined donor financing, cost-effective financial transactions, smooth digital cash flow management and the facilitation of cash programs and crowdfunding. Despite the promising prospects, this study also illuminated various challenges associated with the application of BT in the HSC. Key challenges identified include scalability issues, high cost and resource requirements, lack of network reliability, data privacy, supply chain integration, knowledge and training gaps, regulatory frameworks and ethical considerations. Moreover, the study highlighted the importance of implementing mitigation strategies to address the challenges effectively.

The present study is confined to exploring the benefits, challenges and corresponding mitigation strategies. The research uses a semi-structured interview method as the primary research approach.

This study adds to the existing body of knowledge concerning BT and HSC by explaining the pivotal role of BT in improving the financial flow within HSC. Moreover, it addresses a notable research gap, as there is a scarcity of studies that holistically cover the expert perspectives on benefits, challenges and strategies related to blockchain applications for effective financial flows within humanitarian settings. Consequently, this study seeks to bridge this knowledge gap and provide valuable insights into this critical area.