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Inland shipping has been extensively recognised as a sustainable, efficient and good alternative to rail and road modes of transportation. In recent years, various authorities and academic researchers have advocated shifting from road to other sustainable modes like inland waterway transport (IWT) or rail transport. Academic work on modernisation and technological innovations to enhance the effectiveness and efficiency of waterborne transportation is becoming apparent as a growing body of literature caused by the need to achieve a sustainable transport system. Thus, it became apparent to explore the research trends on IWT.

A systematic and structured literature review study was employed in this paper to identify the challenges and concepts in modernising inland waterways for freight transportation. The review analysed 94 articles published in 54 journals from six well-known databases between 2010 and 2022.

The key findings of this review are that despite various challenges confronting the sector, there have been successful cases of technological advancement in the industry. The main interest among scholars is improving technical and economic performance, digitalisation, and safety and environmental issues. The review revealed that most of the literature is fragmented despite growing interest from practitioners and academic scholars. Academic research to address the strategic objectives, including strengthening competitiveness (shipbuilding, hydrodynamics, incorporating artificial intelligence into the decision-making process, adopting blockchain technology to ensure transparency and security in the transactions, new technologies for fleets adaptation to climate change, more effective handling, maintenance and rehabilitation technologies), matching growth and changing trade patterns (intermodal solutions and new logistics approaches) are major causes of concerns.

By employing the approach of reviewing previously available literature on IWT review papers, this review complements the existing body of literature in the field of IWT by providing in a single paper a consolidation of recent state-of-the-art research on technological developments and challenges for inland waterways freight transport in the intermodal supply chain that can act as a single resource to keep researchers up to date with the most recent advancements in research in the domain of inland waterway freight transport. Additionally, this review identified gaps in the literature that may inspire new research themes in the field of IWT.

Though academic study on the subject is still in its early stages, there is growing interest in using blockchain technology for transforming the supply chain. The academic literature is divided and yet only includes studies evaluating how the supply chain has changed organizations. To comprehend the new phenomena, this study aims to investigate the factors of blockchain technology in driving supply chain transformation. To be more precise, the authors developed from the literature the most prevalent criteria for determining if supply chain transformations are ready to be scaled up.

This study followed a combination of two multi-criteria decision making methods evaluation based on distance from average solution and complex proportional assessment) methodology in this research: planning, investigating, executing out, establishing a rating of the criteria and evaluating it.

The study shows that the “organizational driver” and the “technology driver” are the factors most important to the transformation of the supply chain, whereas the “financial driver” and the “regulatory driver” are less important. This study also makes some managerial recommendations to address the factors impeding the supply chain’s transformation. Each factor’s significance was explored, and a proposed study agenda was also presented.

Although the main forces behind the transformation of the supply chain have been recognized, further research into statistical correlation is required to confirm how the various elements interact.

This research aids decision-makers in comprehending the key forces behind supply chain transformation. Managers and decision-makers might better predict and allocate the necessary resources to start the road toward digitization and make well-informed choices once these aspects have been investigated and understood.

In light of the pandemic’s effects on the world and the increase in businesses embracing the digital economy, the supply chain transformation is more important than ever. Beyond blockchain deployment and the pilot studies on digital transformation, there is a gap. The topics and factors this study uncovered will operate as a framework and recommendations for more theoretical investigation and practical applications.

The purpose of the study is to examine the use of alternative information in bank lending to small and medium enterprises (SMEs). Understanding alternative information and its use in bank lending to SMEs is important because it has become a growing part of the future of SME finance. The results and findings of my study not only enrich the finance literature but, more importantly, also address the use of Fintech in the risk management of SME lending, a new and complex problem that is specific to both the information technology and finance field.

To answer the research question, the author used a case study approach that relies upon qualitative data and analysis. By iterating between the existing literature, theoretical pieces and empirical findings, the author explain and interpret in detail how the use of alternative information impacts loan outcomes and develop insights to guide future research.

The case is outlined in two time periods including the prepartnership period and the postpartnership period. It highlights the establishment of a partnership between LoanBank and FintechInc (pseudonym), aimed at SME-focused Fintech lending. The findings underscore how the partnership has enabled a mutually beneficial situation where LoanBank and FintechInc leverage each other’s strengths to provide efficient and effective lending services. The adoption of alternative information in the risk management Fintech (RMF) platform of FintechInc has transformed LoanBank’s lending processes, showcasing how technological innovations can enhance SME lending practices.

The study’s originality mainly lies in the three detailed insights regarding alternative information’s impact on SME lending: information, platform properties and financial inclusion. The information part demonstrates that RMF platforms expand the information used for lending decisions, shifting from traditional hard and soft data to incorporating various alternative information sources. The platform properties part suggests that location, openness and technology also play a pivotal role in shaping lending outcomes. Finally, the financial inclusion part proposes that the use of alternative information has the potential to improve financial inclusion and offer better credit terms to previously underserved borrowers.

The purpose of the article is to contribute to the body of research on digital transformation among members of the supply chain operating in an emerging economy. This paper researches the digital transformation trends happening across Vietnamese supply chains, by investigating the current adoption rates, predicted impact levels and financial investments being made in key Industry 4.0 technologies.

By using a semi-structured online survey, the experiences of 281 supply chain professionals in Vietnam were captured. Subsequently, statistical techniques examining variances in means, regression analysis and Monte Carlo simulation were applied.

The findings of this study offer a comprehensive understanding of Industry 4.0 technology in Vietnam, highlighting the prevalent technologies being prioritized. Big data analytics and the Internet of things are expected to have the most substantial impact on businesses over the next 5–10 years and have received the most financial investment. Conversely, Blockchain is perceived as having less potential for future investment. The study further identifies several technological synergies, such as combining advanced robotics, artificial intelligence and the Internet of things to build effective and flexible factories, that can lead to more comprehensive solutions. It also extends diffusion of innovation theory, encompassing investment and impact considerations.

This study offers valuable insights into the impact and financial investment in Industry 4.0 technologies by Vietnamese supply chain firms. It provides a theoretical contribution via an extension of the diffusion of innovation theory and contributes toward a better understanding of the current Industry 4.0 landscape in developing economies. The findings have significant implications for future managerial decision-making, on the impact, viability and resourcing needs when undertaking digital transformation.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

This paper aims to market analysis on the base many factors. Market analysis must be done correctly to increase the efficiency of smart grid technologies. On the other hand, it is not very possible for the company to make improvements for too many factors. The main reason for this is that businesses have constraints both financially and in terms of manpower. Therefore, a priority analysis is needed in which the most important factors affecting the effectiveness of the market analysis will be determined.

In this context, a new fuzzy decision-making model is generated. In this hybrid model, there are mainly two different parts. First, the indicators are weighted with quantum spherical fuzzy multi SWARA (M-SWARA) methodology. On the other side, smart grid technology investment projects are examined by quantum spherical fuzzy ELECTRE. Additionally, facial expressions of the experts are also considered in this process.

The main contribution of the study is that a new methodology with the name of M-SWARA is generated by making improvements to the classical SWARA. The findings indicate that data-driven decisions play the most critical role in the effectiveness of market environment analysis for smart technology investments. To achieve success in this process, large-scale data sets need to be collected and analyzed. In this context, if the technology is strong, this process can be sustained quickly and effectively.

It is also identified that personalized energy schedule with smart meters is the most essential smart grid technology investment alternative. Smart meters provide data on energy consumption in real time.

The United Nations member countries adopted a set of 17 sustainable development goals (SDGs) to achieve a better and more sustainable future for all. It encourages the use of sustainable practices during new product development (NPD). Competitiveness has put pressure on organizations to maintain their market share and look for new approaches related to NPD. The current study aims to focus on creating a framework that can help to achieve the SDGs by adopting agile new product development (ANPD) practices and Industry 4.0 technologies.

From the literature, various ANPD practices, Industry 4.0 technologies, performance metrics, their interconnection and their contribution toward achieving SDGs are extracted. The weights of selected Industry 4.0–ANPD practices are computed by robust best worst method (RBWM), and the Fuzzy-VIKOR method is used to rank the selected performance metrics. To test the robustness of the developed framework, sensitivity analysis is also performed.

The results show that among the various Industry 4.0–ANPD practices “Multi-skilled employees” have the highest weight followed by “Customer requirement analysis and prioritization.” Whereas for performance metrics, “The number of innovative products launched per year” is ranked first, with the “Average time between two launches” at second place.

This research contributes to the adoption of ANPD practices and Industry 4.0 technologies for the achievement of the business SDGs. The shortlisted Industry 4.0–ANPD practices will help in resolving the social and environmental issues. The set of performance metrics will help practitioners and managers to evaluate the performance of ANPD in the context of business SDGs.

This study adds to the understanding related to Industry 4.0–ANPD practices adoption. And to the best of the authors’ knowledge, it is believed that no similar work has been done previously and by using industry insights into technology components, this work contributes to valuable insights into the subject.

Recently, interest and necessity for cloud-based hospital information systems (HISs) have emerged as an appropriate alternative for revitalizing medical information exchange between hospitals, analyzing “big data” medical information and developing the use of new medical technologies. The purpose of this paper is to investigate factors that affect the switching of information systems in existing on-premise environments into cloud-based HISs.

A research model was developed using the push–pull–mooring model based on migration theory. The research model was analyzed using confirmatory factor analysis and path analysis using partial least squares structural equation modeling.

The results of this study showed that low compatibility, perceived value, low cost and inertia influenced the intention to switch to cloud-based HISs; low flexibility and low compatibility influenced dissatisfaction; and low cost, ease of maintenance and ease of managing indicators influenced perceived value.

This study is expected to be used as the basis for developing a research model in subsequent studies to analyze the transition to new innovative technologies. Also, in practice, it is expected to contribute to the activation of cloud computing environments in hospitals.

Technology upgrade has been adopted as a strategy for technology vendors to modify and improve their incumbent technologies. However, user resistance is widespread in practice. In order to understand user technology upgrade behavior, this study integrates the retrospective and prospective sides of actions and proposes an inertia-mindfulness ambidexterity perspective to explore the antecedents of technology upgrade.

An online survey was conducted to collect data from 520 Microsoft Windows users to test this research model. Structural equation modeling (SEM) approach was used to evaluate measurement model and structural model.

Inertia can induce individuals' psychological reactance and thus reduce their intention to upgrade. In contrast, mindfulness can decrease users' psychological reactance and then motivate them to upgrade to a new version of technology. Finally, individuals' dissatisfaction with the current version of technology would weaken the negative impact of psychological reactance on upgrade intention.

This study generates an inertia-mindfulness ambidexterity perspective to investigate the factors that influence user technology upgrade intention from both retrospective and prospective sides and then identifies psychological reactance as underlying mechanism to explain how inertia and mindfulness work. Finally, this study posits that user dissatisfaction with current version of technology can moderate the relationship between psychological reactance and technology upgrade intention.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.