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The purpose of this paper was to argue that social networking service users should be vigilant in protecting the relationship between multiple accounts.

In this paper, the authors propose the use of account reachability, a measure of privacy risk which demonstrates the possibility of a stranger finding a user’s private account based on information in their public account. In addition, they present ARChecker, a tool to calculate the value of account reachability. ARChecker also provides advice on how to modify the user’s profiles and messages to decrease the privacy risk.

The system very simply checks account reachability and shows the result and reasons for accessibility to personal information. From the results, users can learn how to protect themselves from privacy risk by taking certain measures.

This paper proposes account reachability, a new measure of privacy risk, and presents ARChecker, a tool to calculate the value of account reachability.

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

Traditional supply chain arrangements have failed to keep up with escalating customer demands and breakthrough innovations. The way forward is a flexible yet innovative network that leverages ecosystem partners and digital tools to unlock new agility. The paper aims at identifying and analyzing numerous critical success factors (CSFs) that may improve the efficiency of a digital supply chain.

Twelve CSFs are identified in this paper through an extensive literature survey. Expert opinion has been considered and the hierarchical structure built using total interpretative structural modeling (TISM) which highlights the interdependencies between these CSFs. Cross-impact matrix multiplication (MICMAC) is used to determine the driving and dependence power of each factor.

This study identified 12 CSFs through an extensive literature survey. The ISM model resulted in six different levels beginning from redesign organization at the bottom of the structure. The TISM model explained why redesigning the organization is pivotal to bringing about novel agility in the supply chain. MICMAC analysis confirmed that the following enhanced the success of a digital supply chain: Sales and Operation Planning Strategies, Strategic Sourcing Techniques, Smart Manufacturing Processes and Warehouse Management.

Various other components contributing to the 12 CSFs identified in this paper may be discovered and detailed in future research. Additionally, further research is required to expand the existing technology-based services structural model to a more empirical form.

This study offers a comprehensive but not exhaustive list of CSFs essential to digital supply chain growth. It will enable market experts and leaders to concentrate on key factors leading to tactical decisions and maximum value for firms.

The paper seeks to add to the body of knowledge on real digitally-led supply chain transformation, which is still in its early stages. This study is one of the first, if not the first, to examine success factors critical to the improvement of the performance of the supply chain. It lays the foundation for further research in this field.

The purpose of this paper is to identify, categorize and describe the Greek banking payment and settlement systems and the way to SEPA. Also, the purpose is to describe authorities that supervise money laundering through Greek payment systems and identify major categories of suspicious transaction reports and amounts of criminal assets per each category.

The Bank of Greece, central bank of Greece, has explicit tasks in the field of payment and settlement systems. In Greece, there are three payment and settlement systems: large-value payment system (TARGET2), retail payment systems and securities settlement systems.

TARGET2 is based on a technically centralized platform (single shared platform – SSP), which is provided by the central banks of Germany, France and Italy, and it replaces the decentralized structure of the original TARGET system. Migration on TARGET2 took place in Greece on May 19, 2008. Ongoing cooperation between the European System of Central Banks and the banking community through extensive consultations facilitated the smooth migration to TARGET2. Retail payment systems consist of DIAS credit transfers, direct debits, check, ATM transactions and card payments. During the year 2013, DIAS cleared 144.13 million payment transactions with a total value of €184.1 billion. Most of the transactions were credit transfers SEPA compliant. Securities settlement systems operate on the delivery versus payment principle, whereby sales of securities and respective payments are affected simultaneously, as well as the principle of dual notice. Migration of Greek data systems toward SEPA through a regulatory framework will promote the use of common European standards and business practices for a fully automated and efficient processing of payment instruments. Bank of Greece and Greek Anti-Money Laundering and Counter Terrorist Financing Authority are responsible authorities to supervise illegal activity through bank payment systems. Data show that Greek bank payment systems were used during 2012 for tax evasion and for offences that result in imprisonment for over six months.

Above findings are useful for information technology management, legislative and compliance authorities, investors and person that operate transactions with Greek banking payment and settlement systems.

To the best of the author’s knowledge, it is the first study about Greek banking payment systems.

This study aims to examine the associations of social networks with the sense of community (SOC) construct and spatial colocation or having an office. The study site was an institute for health-care policy research formed in 2011 by bringing together scientists from more than 20 different university units. Only 30% of the scientists were had an office or physical presence at the institute. Therefore, the institute was an ideal site to examine whether SOC was correlated with different dimensions of network position – connectedness, reachability and brokerage – even when the authors account for the lack of spatial colocation for the off-site scientists.

A two-part (sociometric and workplace) internet survey instrument was administered in 2014 to the institute’s population of 411 individuals. The sociometric data were used to create an undirected interaction network and the following dependent variables (DVs) or network centralities: normalized degree to measure connectedness; average reciprocal distance to capture reachability; and normalized betweenness to proxy brokerage. Separate node-level network regressions were then run with random permutations (N = 10,000) and listwise deletion for each of the DVs with SOC and spatial colocation as the independent variables, and variables that controlled for gender, organizational affiliation and job category.

SOC and spatial colocation are both positively and significantly correlated with network connectedness and reachability. The results suggest that both SOC and spatial colocation have a larger impact on reachability than connectedness. However, neither SOC nor spatial colocation are significantly associated with network brokerage. Finally, the findings show that SOC and spatial colocation are more reliable predictors of network connectedness and reachability than are key individual- and unit-level control variables, specifically the individual’s sex, job category and organizational affiliation. The controls were not significantly associated with any of the three network centralities, namely, connectedness, reachability and brokerage.

This exploratory study used social network analysis and node-level network regressions to examine the associations from SOC and spatial colocation to dimensions of network position. SOC is positively and significantly associated with network connectedness and reachability, suggesting that SOC is an important consideration when individuals are disadvantaged from the absence of spatial colocation. The findings have implications for work in the context of the COVID-19 pandemic as they imply that interventions based on the SOC construct could potentially lessen the negative effects of remote work on workplace social networks due to factors such as the reduction of social contacts.

Solely focusing on economic development and financial issues have led to insufficient attention to society and the environment, which has increased the injustice in this area. Accounting can aid to compensate for this harm and improve environmental issues. That is why social and environmental accounting (SEA) is rapidly growing and evolving. However, it has not been fully implemented yet. May be one cause for this issue is the lack of identifying the factors that influence SEA implementation in all dimensions. The purpose of this paper seeks to identify these factors.

Based on the existing theoretical foundations and expert opinions, the factors influencing SEA implementation were divided into seven categories, namely, accounting requirements, environmental justice, environmental responsibility, legal requirements, organizational factors, pollution control and business issues. Interpretative structural modeling and MICMAC techniques were applied to examine the relationships between these categories and model design.

The results revealed that the legal requirement dimension is one of the effective factors and which has been identified as the cause. However, the rest of the dimensions are influenced by legal requirements. As a result, as the legal requirements are considered as the foundation of establishing the model, this factor must be seriously considered for the effective implementation of the SEA.

As the environment is not a unique environment and it has given the pivotal role of the environment in the sustainable development of communities, this leads to an increased demand for improved environmental quality. As a result, public expectations of the accounting profession to increase SEA have increased. In this paper, using the opinions of 12 environmental accounting professionals, a model for Implementation of SEA was designed to avoid social and environmental costs and damages.

Considering that identified factors are of great importance in the implementation of SEA, it seems that using a comprehensive framework that includes all the factors, can have a great impact on how to improve and enhance SEA. This study is the first to provide comprehensive model for SEA implementation.

This paper aims to compete and detect suspicious transactions that can lead to detecting money laundering cases.

This paper presents a plan-based framework for anti-money laundering systems (PBAMLS). Such a framework is novel and consists of two phases, in addition to several supporting modules. The first phase, the monitoring phase, utilizes an automata approach as a formalism to detect probable money laundering. The detection process is based on a money laundering deterministic finite automaton that has been obtained from the corresponding regular expressions which specify different money laundering processes. The second phase is STRIPS-based planning phase that aims at strengthening the belief in the probable problems discovered in the first (monitoring) phase. In addition, PBAMLS contains several supporting modules for data collection and mediation, link analysis and risk scoring. To assess the applicability of PBAMLS, it has been tested using different cases studies.

This framework provides a clear shift of anti-money laundering systems (AML) from depending heuristic and human expertise to making use of a rigorous formalism to accomplish concrete decisions. It minimizes the possibilities of false positive alarms and increases the certainty in decision-making.

This framework enhances the detection of money laundering cases. It also minimizes the number of false-positive alarms that waste the investigators’ efforts and time; it decreases the efforts presented by the investigators.

This work proposes PBAMLS as a novel plan-based framework for AML systems.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

International supply chains can be severely disrupted by failures in international logistics processes. Therefore, an understanding of international logistics risks, or causes of failure, how these may interact with each other and how they can be mitigated are imperatives for the smooth operation of international supply chains. The purpose of this paper is to specifically investigate the interactions between international logistics risks within the prevailing structures of international supply chains and highlights how these risks may be inter-connected and amplified. A new dynamic supply chain logistics risk analysis model is proposed which is novel as it provides a holistic understanding of the risk event interactivity.

The paper applies interpretive structural modelling to data collected from a survey of leading supply chain practitioners, in order to analyse their perspectives of risk elements and interactions. The risk elements and their contextual relationship were derived empirically through the use of focus groups and subsequent Delphi study. The two stages of the research rely on experts’ views on risk events and clusters and the level of interactions among those clusters.

A key finding of this research is that supply chain practitioner’s perception of risk consists of inter-connected four levels: value streams risks; information and relationship risks; risks in international supply chain activities; and external environment. In particular, since level 2 risk creates feedback loops of risks, risk management at level 2 can dampen the amplification effect and the strength of the interactions.

Several managerial implications are drawn. First, the research guides managers in the identification and evaluation of risk events which can impact the performance of their international logistics supply chain operations. Second, evidence is presented that supports the proposition that the relationships with trading partners and LSPs, and the degree of logistics information exchange, are critical to prevent, or at least mitigate, logistics risks which can substantially affect the responsiveness of the international supply chain.

The main contribution to knowledge that this study offers to the literature on supply chain risk management is the development of a supply chain logistics risk analysis model which includes both risk elements and interactions. The research demonstrates the importance of taking into account risk interactions in the process of identification and evaluation of risk events.

This paper is a research note on “Quality framework in education through application of Interpretive Structural Modeling” (Sahney, S., Banwet, D.K. and Karunes, S. (2010), Quality framework in education through the application of Interpretive Structural Modeling: an administrative staff perspective in the Indian context, The TQM Journal, 22(1)). Sahney et al. applied Interpretive Structural Modeling (ISM) to prioritize, sequence and categorize elements critical to quality management in education; however, it seems that the final reachability matrix, and consequently the results, may not be true as some transitivity was not incorporated. So, the purpose of this paper is to apply a method to develop a transitive and compatible reachability matrix.

A counter-example was used to show that the final reachability matrix was incorrect, and then, based on Warfield’s studies, a transitive and compatible reachability matrix was developed directly.

As high priority should be placed on tackling the design characteristics which have a high driving power and thus possessing the capability to influence other elements, the correct analysis of ISM and its consequences is important to the priorities. The results from this study differed from the results of the Sahney et al. to a large extent. According to their analysis, all attributes were in the linkage area which has high driving power and high dependence. However, the authors reached different values for the relative importance and the interdependencies among the elements resulting in three different clusters.

This note clarifies and corrects the way the ISM methodology can be applied.