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This study is centered on the identification of the most appropriate Technology Adoption (TA) model for investigating the adoption of Industry 4.0 technologies within pharmaceutical and related enterprises. The aim is to facilitate a smooth transition to advanced technologies while concurrently achieving environmental sustainability.

Selection of a suitable TA theory is carried out using a hybrid multi-criteria decision-making (MCDM) approach incorporating PIvot Pairwise RElative Criteria Importance Assessment (PIPRECIA) and Fuzzy Measurement of alternatives and ranking according to Compromise solution (F-MARCOS) methods. A group of three experts is formulated for the ranking of criteria and alternatives based on those criteria.

The results indicate that out of all six TA models considered unified theory of acceptance and use of technology (UTAUT) model gets the highest utility function value, followed by the technical adoption model (TAM). Further, sensitivity analysis is conducted to confirm the validity of the MCDM model employed.

Challenging times like COVID-19 pointed out the importance of technology in the pharmaceutical and healthcare sectors. TA studies in this area can help in the identification of critical factors that can assist pharmaceutical firms in their efforts to embrace emerging technologies, enhance their outputs and increase their efficiency.

The novelty of this research lies in the fact that the utilization of a TA theory prior to its implementation has not been witnessed in existing scholarly literature. The utilization of a TA theory, specifically within the pharmaceutical industry, can assist enterprises in directing their attention toward pertinent factors when contemplating the implementation of emerging technologies and achieving sustainable development.

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.

The study undertakes a structured literature review of 179 articles published from 1999 to 2023.

The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.

Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.

The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.

The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.

The shift in policy discourse towards individualism is affecting service provision and access, which has become increasingly conditioned on individual agency and the “deservingness” of the recipient. Gendered and intersectional experiences of homelessness and excluded populations less likely to be living on the streets remain overlooked and unaddressed. This study thus aims to uncover what drives “invisibility” in services for women experiencing multiple disadvantage and the gendered constraints the women are facing when exiting and navigating multiple disadvantage.

The paper draws on in-depth interviews with women who face severe and multiple disadvantage and their support staff. Data is also gathered through survey data and observations with a wide range of frontline service providers, as well as support notes and numerical progress data recorded by one of the service providers.

Contradicting the common assumption that people act as rational actors in their interaction with services, the author found that women’s decisions to (dis)engage may be blinded by forces of multiple disadvantage and mistrust. These are often developed as a result of systemic and gendered constraints that limit women’s capabilities and exercise of choice. Barriers in service access often amplified the personal barriers they were facing and reinforced women’s decisions to not engage with services.

The author hopes that this paper sheds light on the particular set of barriers women with multiple disadvantage face, which will be vital to reach women who face severe disadvantage and provide more effective policies, care and support.

This study gives voice to a particular hidden population: women with multiple disadvantage. It contributes to existing frameworks on agency and choice by understanding gendered barriers behind service engagement and how services themselves may be contributing to women’s invisibility.

This paper explores how digitalization affects the academic research publication process by taking into account the perspective of management scholars. It provides an overview of the digital professional services dedicated to academic research, and investigates academics' awareness of, the impact on the publication process of, and scholars' expectations regarding digital services and software.

This explorative study adopted a qualitative approach by performing direct observations of websites regarding digital professional research services and in-depth interviews with national and international management scholars.

The multiple digital professional services dedicated to academic research enable authors to develop a scientific paper independently or with the support of professionals. The scholars' awareness regarding the digital services and software was limited, because of both the plethora of options on the market and the frequent use of the same digital tools over time. In impact terms, these tools enable scholars to improve research quality and to increase productivity. However, the negative effects led scholars to express different expectations about how they can be improved and what difficulties should be overcome to favor the publication process.

The results of this study provide suggestions both for scholars who engage in academic research and digital services and software providers.

To the best of the authors' knowledge, this is the first study to examine the ongoing development of digitalization in support of the research publication process from the perspective of academics.

This study aims to examine the feasibility of adopting blockchain technology in Jordan’s industrial sector and its intangible benefits. It also analyzes the influence of factors like technological, process, cultural and leadership readiness on the willingness of enterprises to adopt blockchain.

To gain insights into the potential adoption of blockchain technology and its intangible benefits for enterprises in the Jordanian industrial sector, this study gathered perspectives from a broad range of professionals, including financial managers, internal control staff, accounting departments, IT department managers and IS-related personnel. This was achieved through the administration of a comprehensive questionnaire designed to capture their opinions.

This study highlights the importance of technological and leadership readiness in adopting blockchain. It also shows that blockchain adoption can yield significant intangible benefits for enterprises. However, the study did not find a significant relationship between process readiness, cultural readiness and the intention to adopt blockchain.

The study’s outcomes underscore the importance of prioritizing technological and leadership readiness for enterprises and policymakers intending to adopt blockchain technology. By doing so, they can increase their willingness to adopt this technology and leverage its benefits.

This pioneering study investigates the adoption of blockchain technology and its intangible benefits for Jordanian businesses. It also examines the influence of factors like technological, process, cultural and leadership readiness on the decision to adopt blockchain in the industrial sector.

Although allies have been shown to be effective at helping to ignite positive change for marginalized groups, the literature on ally identity development is fragmented.

We draw from developmental, contextual, and identity theories to review the existing literature and focus squarely on the ally experience, resulting in a synthesized process-based conceptualization of ally identity development.

At each stage, we discuss intrapersonal experiences individuals are likely to have internally, interpersonal experiences that are likely to occur with others, and catalysts for progression to subsequent stages. In doing so, we outline the multilevel factors that influence and are influenced by ally development in hopes of identifying what motivates or dissuades individuals from becoming more active allies.

We provide practitioners and scholars with a deeper understanding of the organizational and societal benefits associated with allyship behaviors, as well as tools for increasing their presence within organizations.

The implementation of income-generating still faces problems, such as the lack of well-established internal control and differences in implementation in each unit. This study aims to analyze internal controls, financial viability (FV) and leadership qualities (LQ) in the implementation of income-generating in Indonesian higher education.

This study is quantitative and uses a causal approach. The population of this research is the unit leader and the person in charge of the activity that generates income, with a total sample of 111 people. The sampling technique used is simple random sampling. Data were analyzed using moderation regression analysis (MRA) with the WrapPLS (partial least square) analysis tool.

The results indicate that internal control and FV significantly affect the management of income-generating. The existence of LQ as a moderating variable can moderate and weaken the influence of internal controls and FV on the management of income-generating. In this finding, the unit leader and the person in charge of activities that generate income in higher education need to improve managerial skills, including ethics, uphold integrity, clear vision, quick adaption, honestly and trust so that the management of income-generating can achieve higher education goals more effectively and efficiently.

This research shows that universities need to create a good environment to build an ecosystem that can improve the management. The university encourages the good management by strengthening the leadership. However, the research has a limitation: the study was only conducted in one state university.

The implementation of income generation in the public financial management system of legal entity universities requires accountability for sources of income so that internal controls and the role of finance are needed to ensure the continuity of universities.

This study aims to establish a comprehensive understanding of the intricacies of how individuals engage with deepfakes, focusing on limiting adverse effects and capitalizing on their benefits.

This study conducted a meta-synthesis of qualitative studies on deepfakes, incorporating study-specific analysis followed by a cross-study synthesis.

Based on the meta-synthesis, the study developed an integrated conceptual framework based on the perspectives from the social shaping of technology theory embedding deepfake-related assertions, motivations, the subtleties of digital platforms, and deepfake-related repercussions.

The study offers crucial insights into the evolving nature of deepfakes as a socio-technical phenomenon and the significance of platform dynamics in deepfake production. It enables researchers to comprehend the cascading effects of deepfakes and positions them to evaluate deepfake-related risks and associated mitigation mechanisms.

The framework that emerges from the study illustrates the influence of platforms on the evolution of deepfakes and assists platform stakeholders in introducing effective platform governance structures to combat the relentless proliferation of deepfakes and their consequences, as well as providing guidance for governments and policymakers to collaborate with platform leaders to set guardrails for deepfake engagement.

Deepfakes have been extensively contested for both their beneficial and negative applications and have been accused of heralding an imminent epistemic threat that has been downplayed by some quarters. This diversity of viewpoints necessitates a comprehensive understanding of the phenomenon. In responding to this call, this is one of the first to establish a comprehensive, theoretically informed perspective on how individuals produce, process, and engage with deepfakes through a meta-synthesis of qualitative literature on deepfakes.

The purpose of this paper is to continue and extend the ongoing conversation about greatness in American business.

This survey, conducted in 2021, replicates and extends McCormick and Folsom’s 2001 and 2011 rankings of the greatest entrepreneurs and businesspeople in American history. The authors’ pool surveyed 51 experts to develop an updated ranking and explore factors of greatness.

Henry Ford topped the ranking followed by John D. Rockefeller and Steve Jobs. Business scholars ranked Oprah Winfrey the greatest female and minority businessperson.

The authors extend previous research by surveying the authors’ expert pool about factors of greatness in American business history. “Ability to imagine or envision the future” ranked highest with “created wealth for shareholders” in last place.