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This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.

The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.

The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.

The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.

This research has developed a one-stop service supply chain mobile application for the purpose of marketing, product distribution and location-based logistics for elderly farmers and consumers in accordance with the Thailand 4.0 economic model. This is an investigation into the agricultural product distribution supply chain which focuses on marketing, distribution and logistics using the Dijkstra’s and Ant Colony Algorithms to respectively explore the major and minor product transport routes. The accuracy rate was determined to be 97%. The application is congruent with the product distribution, supply chain, in a value-based economy. The effectiveness of the mobile application was indicated to be at the highest level of results of learning outcomes, user comprehension and user experience of users. That is, the developed mobile application could be effectively used as a tool to support elderly farmers to distribute their agricultural products in the one-stop service supply chain which emphasizes marketing, distribution and location-based logistics for elderly farmers and consumers with respect to Thailand 4.0.

With the increasing acclaim of Wireless Sensor Networks and its diverse applications, research has been directed into optimising and prolonging the network lifetime. Energy efficiency has been a critical factor due to the energy resource impediment of batteries in sensor nodes. The proposed routing algorithm therefore aims at extending lifetime of sensors by enhancing load distribution in the network. The scheme is based on the chain-based routing technique of the PEGASIS (Power Energy GAthering in Sensor Information Systems) protocol and uses Ant Colony Optimisation to obtain the optimal chain. The contribution of the proposed work is the integration of the clustering method to PEGASIS with Ant Colony Optimisation to reduce redundancy of data, neighbour nodes distance and transmission delay associated with long links, and the employment an appropriate cluster head selection method. Simulation results indicates proposed method’s superiority in terms of residual energy along with considerable improvement regarding network lifetime, and significant reduction in delay when compared with existing PEGASIS protocol and optimised PEG-ACO chain respectively.

Ant Colony Optimization and Particle Swarm Optimization represent two widely used Swarm Intelligence (SI) optimization techniques. Information processing using Multiple-Valued Logic (MVL) is carried out using more than two discrete logic levels. In this paper, we compare two the SI-based algorithms in synthesizing MVL functions. A benchmark consisting of 50,000 randomly generated 2-variable 4-valued functions is used for assessing the performance of the algorithms using the benchmark. Simulation results show that the PSO outperforms the ACO technique in terms of the average number of product terms (PTs) needed. We also compare the results obtained using both ACO-MVL and PSO-MVL with those obtained using Espresso-MV logic minimizer. It is shown that on average, both of the SI-based techniques produced better results compared to those produced by Espresso-MV. We show that the SI-based techniques outperform the conventional direct-cover (DC) techniques in terms of the average number of product terms required.

Intelligence level of a crowd network is defined as the expected reward of the network when completing the latest tasks (e.g. last N tasks). The purpose of this paper is to improve the intelligence level of a crowd network by optimizing the profession distribution of the crowd network.

Based on the concept of information entropy, this paper introduces the concept of business entropy and puts forward several factors affecting business entropy to analyze the relationship between the intelligence level and the profession distribution of the crowd network. This paper introduced Profession Distribution Deviation and Subject Interaction Pattern as the two factors which affect business entropy. By quantifying and combining the two factors, a Multi-Factor Business Entropy Quantitative (MFBEQ) model is proposed to calculate the business entropy of a crowd network. Finally, the differential evolution model and k-means clustering are applied to crowd intelligence network, and the species distribution of intelligent subjects is found, so as to achieve quantitative analysis of business entropy.

By establishing the MFBEQ model, this paper found that when the profession distribution of a crowd network is deviate less to the expected distribution, the intelligence level of a crowd network will be higher. Moreover, when subjects within the crowd network interact with each other more actively, the intelligence level of a crowd network becomes higher.

This paper aims to build the MFBEQ model according to factors that are related to business entropy and then uses the model to evaluate the intelligence level of a number of crowd networks.

This paper outlines the rapid rise of China's fintech companies over the past decade with a focus on their globalization strategies as they enter their next phase of development.

The author examines China's current and prospective influence on global financial digitization trends, and assesses both domestic and foreign opportunities and challenges confronted by China's fintech firms as they look to expand abroad.

The Chinese government is experimenting with a radically new fintech system and a regulatory regime in response to it. Chinese ambitions to expand fintech influence through private companies and the state-led “digital RMB” (e-CNY) will likely provoke a wave of “digital protectionism” among developed nations to protect internal digital payments.

This paper is an original economic history research on China's fintech industry.

Optimization algorithms can differ in performance for a specific problem. Hybrid approaches, using this difference, might give a higher performance in many cases. This paper presents a hybrid approach of Genetic Algorithm (GA) and Ant Colony Optimization (ACO) specifically for the Integrated Process Planning and Scheduling (IPPS) problems. GA and ACO have given different performances in different cases of IPPS problems. In some cases, GA has outperformed, and so do ACO in other cases. This hybrid method can be constructed as (I) GA to improve ACO results or (II) ACO to improve GA results. Based on the performances of the algorithm pairs on the given problem scale. This proposed hybrid GA-ACO approach (hAG) runs both GA and ACO simultaneously, and the better performing one is selected as the primary algorithm in the hybrid approach. hAG also avoids convergence by resetting parameters which cause algorithms to converge local optimum points. Moreover, the algorithm can obtain more accurate solutions with avoidance strategy. The new hybrid optimization technique (hAG) merges a GA with a local search strategy based on the interior point method. The efficiency of hAG is demonstrated by solving a constrained multi-objective mathematical test-case. The benchmarking results of the experimental studies with AIS (Artificial Immune System), GA, and ACO indicate that the proposed model has outperformed other non-hybrid algorithms in different scenarios.

Many countries today, especially in Europe, provide publicly funded public services in quasi-markets. As these markets commercialize, agencies of various types are providing technologies that support citizens’ choice of services. Citizens’ use of technologies for service provision is studied as e-government under labels of channel management, e-service uptake or adoption. In contrast, by using actor–network theory (ANT), the purpose of this paper is to focus on the marketing devices that are used to enroll citizens to choose technologies in a context with large penetration of quasi-market arrangements.

Based on a Swedish case study, this paper uses qualitative data from 11 occurrences of technologies to support citizens’ choice (“market devices”) in education, healthcare and public pension in an analysis of the means taken (“marketing devices”) to increase their use. The study formulates a tentative typology of these devices.

The marketing devices are intended to attract citizens’ attention to the possibility of choice (e.g. catalogs, postcards and commercials), invite interaction (e.g. various social media platforms), improve the technological support in line with user needs (e.g. user participation in development), increase visibility of technological support (e.g. search optimization) or directly connect citizens to technological support (e.g. via links).

The paper contributes to e-government research through a typology of means taken to increase citizens’ technology use based on selected concepts from ANT, and to a discussion of technologies and humans.

This paper explores flexible working practices (FWPs) and takes a critical view that argues a need to consider not only access to digital technological resources but also the vast array of factors that constrain one’s ability to use technology for its intended benefits, as constituting the digital divide post-COVID-19 lockdown.

Using a critical evaluation of the extant literature, we engage in a conceptual undertaking to develop theoretical propositions that form the basis for future empirical undertakings. To theoretically ground the arguments raised, we deploy the ontological lens of actor-network theory to illuminate the socio-technical dimensions of the digital divide in light of FWPs.

Since the COVID-19 pandemic, the need to adopt socially distanced work practices has become a reality for many organisations. We find that the adoption of FWPs, enabled by digital technologies, simultaneously signals hidden inequalities. We also develop a conceptual framework which depicts user responses in different technology environments that can either be limiting or enabling for individuals’ work productivity.

With regards to the digital divide, attention has often focused on access to digital technologies, as the term “digital divide” portrays. The implication is that the array of factors and resources that individuals are heterogeneously networked to, which also constitute the digital divide, is often taken for granted. We take a different ontological view that brings to the fore other factors at play within an individual’s network of relations.

本文擬探索彈性工作安排,並以批判性的觀點、去論證當我們探討2019冠狀病毒病封鎖解除後的數字鴻溝究竟是由什麼組成時,我們必須考慮數字技術資源的使用權限,以及關注各個有關的因素,因這些因素限制了我們從應用技術獲得預期效益的能力。

我們對現存文獻作批判性的評價,藉此參與一項概念性的工作,以便能建立可以成為將來實證性工作基礎的理論命題;為使提出的論點能得到理論上的依據,我們使用行動者網絡理論的本體論鏡頭,去闡明鑒於彈性工作安排的數字鴻溝的各個社會技術維度。

由於2019冠狀病毒病大爆發的關係,許多機構和組織都因實際情況而需採用保持社交距離的工作安排。我們發現、當我們採用有賴數字技術的發展而成行的彈性工作安排時,我們同時也會使不為人知的不平等狀況浮現出來;我們也注意到、不同的技術環境會限制個人的工作生產力,又或相反地助其建立工作生產力;就此,我們建立了一個可以描繪就這些不同的技術環境、用戶會如何回應的概念框架。

就數字鴻溝而言,人們的關注總放在數字技術使用權限的差異上,就如數字鴻溝這個術語所塑造的形象一樣。這種關注可能帶來的影響是即使有不同的因素和資源、即使個人會以各種形式與不同的因素和資源聯繫起來,而這些因素和資源構成了數字鴻溝,人們卻把這些因素和資源視為理所當然。我們採用不同的本體論觀點,希望藉此使個人關係網絡內起著作用的其它因素能突顯出來、免被忽視。

The purpose of this article is to address research gaps relating to agency and institutionalism in new institutional theory (NIT) and institutional work (IW) and use the critical sensemaking (CSM) approach to bridge the debates around agency, especially on issues of language and discourse, actor network theory (ANT) and history.

A conceptual analysis of the literature is performed to discuss issues of agency in IW and CSM in organizations, and examples of empirical studies are used to illustrate connectivity, contrast and fusion.

The analysis illustrates points of distance (rather than disconnect), but most importantly, connectivity and the potential for further developments between the literature on IW and CSM.

Discussion around new possibilities to focus on agency has the potential to contribute to humanist thinking about the (agentic) character of organizations and the potential for social change.

The article contributes to the discussion of agency in the organization through a starting point (i.e. CSM) outside of NIT.