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In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

The purpose of this paper Computing is a recent emerging cloud model that affords clients limitless facilities, lowers the rate of customer storing and computation and progresses the ease of use, leading to a surge in the number of enterprises and individuals storing data in the cloud. Cloud services are used by various organizations (education, medical and commercial) to store their data. In the health-care industry, for example, patient medical data is outsourced to a cloud server. Instead of relying onmedical service providers, clients can access theirmedical data over the cloud.

This section explains the proposed cloud-based health-care system for secure data storage and access control called hash-based ciphertext policy attribute-based encryption with signature (hCP-ABES). It provides access control with finer granularity, security, authentication and user confidentiality of medical data. It enhances ciphertext-policy attribute-based encryption (CP-ABE) with hashing, encryption and signature. The proposed architecture includes protection mechanisms to guarantee that health-care and medical information can be securely exchanged between health systems via the cloud. Figure 2 depicts the proposed work's architectural design.

For health-care-related applications, safe contact with common documents hosted on a cloud server is becoming increasingly important. However, there are numerous constraints to designing an effective and safe data access method, including cloud server performance, a high number of data users and various security requirements. This work adds hashing and signature to the classic CP-ABE technique. It protects the confidentiality of health-care data while also allowing for fine-grained access control. According to an analysis of security needs, this work fulfills the privacy and integrity of health information using federated learning.

The Internet of Things (IoT) technology and smart diagnostic implants have enhanced health-care systems by allowing for remote access and screening of patients’ health issues at any time and from any location. Medical IoT devices monitor patients’ health status and combine this information into medical records, which are then transferred to the cloud and viewed by health providers for decision-making. However, when it comes to information transfer, the security and secrecy of electronic health records become a major concern. This work offers effective data storage and access control for a smart healthcare system to protect confidentiality. CP-ABE ensures data confidentiality and also allows control on data access at a finer level. Furthermore, it allows owners to set up a dynamic patients health data sharing policy under the cloud layer. hCP-ABES proposed fine-grained data access, security, authentication and user privacy of medical data. This paper enhances CP-ABE with hashing, encryption and signature. The proposed method has been evaluated, and the results signify that the proposed hCP-ABES is feasible compared to other access control schemes using federated learning.

This chapter explores the significance of blockchain technology in protecting data for intelligent applications across various industries. Blockchain is a distributed ledger that ensures the immutability and security of transactions. Given the increasing need for security measures in industries, understanding blockchain technology is crucial for preparing for its future applications.

This chapter aims to examine the use of blockchain technology across industries and presents a compilation of existing and upcoming blockchain technologies for intelligent applications. The methodology involves reviewing research to understand the security needs of different industries and providing an overview of methods used to enhance multi-institutional and multidisciplinary research in areas like the financial system, smart grid, and transportation system.

The findings highlight the benefits of blockchain networks in providing transparency, trust, and security for industries. The Responsible Sourcing Blockchain Network (RSBN) is an example that utilizes blockchain's decentralized ledger to track sustainable sourcing from mine to final product. This information can be shared with auditors, corporate governance organizations, and customers.

The practical implications of this chapter are significant, serving as a valuable resource for industries concerned with identity privacy, traceability, immutability, transparency, auditability, and security. Understanding and implementing blockchain technology can address the growing need for secure and intelligent applications, ensuring data protection and enhancing trust in various sectors.

This in-depth case study examined the mentor's role in mediating a culturally diverse community of student teachers-as-learners in the context of practice teaching in university teacher education in Israel. Specifically, it explored how the mentor's response to cultural aspects of learning to teach shaped the group's learning environment.

Data collection included 23 video-recorded meetings of the learning community and semi-structured interviews with all four participants.

Findings proposed six actions of the mentor that aimed at promoting an empathetic and supportive learning environment that encouraged collaborative talk around culturally diverse issues that surfaced during practice teaching. Implications for teacher education programs are presented and discussed.

The study offers a practical framework of tools (or mentor actions) that can help mentors to promote social interactions in culturally diverse mentoring conversational settings.

The study identified six actions that can serve as tools in mediating sensitive discourse to issues of diversity in communities of culturally diverse learners.

The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the voluntary tax compliance of taxpayers in Addis Ababa, the capital of Ethiopia, by using survey data collected from taxpayers in the city.

Data for the study were collected from 800 sample taxpayers who were drawn by using a systematic sampling technique. The variables of the study were constructed as indices from composing the scale items developed and tested for their validity by prior researchers. Having collected the data by using a 7-point Likert scale questionnaire and forming the latent variables, hierarchical multiple regressions were applied to determine the moderating effects of the two variables (i.e. legitimate power and distributive justice) on the effect of procedural justice on voluntary tax compliance.

The author found that both the legitimate power of the tax authority and distributive justice of the authority moderate the effect of procedural justice on voluntary tax compliance. The moderating roles of the two variables appear to be opposite in that low (but not high) distributive justice and high (but not low) legitimate power of the tax authority stimulate the effect of procedural justice on voluntary tax compliance.

The first limitation is that the data used in this study are self-reported data while the subject of the study is sensitive subject about which respondents are not believed to provide genuine responses. This is presumably because taxpayers are less likely to confess their tax evasion as they fear legal actions following their self-report. Hence, other controlled methods such as the experimental design are recommended to replicate the results of this study. The second limitation is that data for the study were gathered through a one-time cross-sectional survey and hence it would not warrant a causal claim between the study variables. Consequently, other research with a longitudinal or experimental design might warrant a causal relationship between the variables.

Therefore, the tax authorities must endeavor to attain high legitimacy by doing “the right things” as perceived by the taxpayers so that their tax-related decisions gain acceptance from the decision recipients. Tax policy makers as well ought to consider the importance of and the relationship between procedural justice, distributive justice and legitimate power of the tax authority in order to attain the maximum possible voluntary compliance of taxpayers that significantly reduces the administrative cost of taxes.

The study benefits society by enhancing tax compliance and hence helping the government secure a better amount of tax revenue and provide better public goods and services.

The findings of this study are of high theoretical and policy significance. Theoretically, the findings contribute to the integrative literature on economic deterrence and social-psychological factors that are responsible for voluntary tax compliance decisions. The parallel moderating roles of the two variables on the relationship between procedural justice and voluntary cooperation in a single model and in the tax compliance context are novel. In terms of applicability to policy formulations, they shed light on the need for a shift from a pure focus on aggressive tax audits and penalties, especially in emerging economies to a combination of the tax audits and the nurturing of the voluntary deference of taxpayers to the tax authority's decisions. Caution must, however, be taken that the results of this study may not be applicable to tax environments in other countries.

This study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian authorities provides the opportunity for an empirical study.

The authors adopt a two-stage strategy to investigate the existence of earnings management, using the Jones (1991) and modified Jones (Dechow et al., 1995) models to construct a random-effects model.

The authors test the hypothesis that, given decentralisation of control, there will be an increase in opportunistic financial reporting. This study's findings suggest that this is not the case, thereby indicating that a soft control regime does not diminish discipline in municipalities.

This study has practical implications for policymaking in the public sector. Its findings suggest that municipalities do not engage in more earnings management under a soft regulatory regime. Hence, other authorities should consider adopting a soft regulatory approach to controlling local governments and their financial reporting systems.

This study contributes to a growing body of literature regarding earnings management by local governments. The authors investigate a hypothesis previously untested in the literature by comparing the degree of earnings management under different regulatory control regimes.

The objective to achieve economic growth and sustainable development (SD) within the maritime industry has ever since been the ultimate goal of the International Maritime Organization and its stakeholders. Coupled with this effect, the United Nations organization has also mandated all its bodies to adopt sustainable working policies and practices towards the achievement of SD in its 2030 Agenda. From the standpoint of an emerging economy, this study aims to examine green maritime practices adopted by maritime authorities towards the achievement of SD in the maritime industry of Ghana. The proposed conceptual model of this study supports the natural resource-based view theory advocated by Hart (1995).

The dataset of this study was gathered using semi-structured questionnaires. A total of 635 valid responses were received as feedback which were tested and analyzed using partial least square structural equation modelling. The rationale for the adoption of this analytical tool is its resilient ability to handle a relatively small quantity of datasets. It is also suitable for empirical studies involving model development and at the early stage of theory development.

The findings of the study are as follows; firstly, quality maritime education and training directly and significantly influence green maritime transport (GMT), clean ocean and maritime resource conservation (COMRC), green port operations and services (GPOS), SD and waste management and treatment systems (WMTS). Secondly, GMT, COMRC, GPOS and WMTS have a direct significant influence on SD. Lastly, GMT, COMRC, GPOS and WMTS partially mediate the relationship between quality maritime education and training and SD.

This study proposes a conceptual model that attempts to explain to maritime authorities and stakeholders that although the adoption of green maritime practices significantly influences SD, yet, it may be insufficient without quality maritime education and training provided to maritime professionals. Hence, emphasizing that all maritime personnel receive quality maritime education and training to enhance the long-term achievement of SD in the maritime industry. It also attempts to prove and suggest to maritime authorities how they can collectively integrate both onshore and offshore green maritime practices to achieve SD.

The originality of this study shows in testing a conceptual model that affirms that, achieving SD in the maritime industry is dependent on quality maritime education and training received by maritime personnel, hence, demonstrating the significant role of maritime training institutions towards the maritime industry and the achievement of SD.

The current difficulties of distribution network working robots are mainly in the performance and operation mode. On the one hand, high-altitude power operation tasks require high load-carrying capacity and dexterity of the robot; on the other hand, the fully autonomous mode is uncontrollable and the teleoperation mode has a high failure rate. Therefore, this study aims to design a distribution network operation robot named Sky-Worker to solve the above two problems.

The heterogeneous arms of Sky-Worker are driven by hydraulics and electric motors to solve the contradiction between high load-carrying capacity and high flexibility. A human–robot collaborative shared control architecture is built to realize real-time human intervention during autonomous operation, and control weights are dynamically assigned based on energy optimization.

Simulations and tests show that Sky-Worker has good dexterity while having a high load capacity. Based on Sky-Worker, multiuser tests and practical application experiments show that the designed shared-control mode effectively improves the success rate and efficiency of operations compared with other current operation modes.

The designed heterogeneous dual-arm distribution robot aims to better serve distribution line operation tasks.

For the first time, the integration of hydraulic and motor drives into a distribution network operation robot has achieved better overall performance. A human–robot cooperative shared control framework is proposed for remote live-line working robots, which provides better operation results than other current operation modes.

Although past studies have suggested that business-to-business (B2B) interfirm relationship management contributes to a firm’s omnichannel integration, little research has been undertaken to reveal how that happens. This study aims to draw upon the relational view to propose a research model that associates interfirm information technology (IT) capability and interfirm trust with omnichannel integration through interfirm integration (i.e. authority integration and cooperative integration). Furthermore, this work considers a firm’s channel usage variety as the boundary condition of the interfirm integration’s influence.

The research model was examined using a seemingly unrelated regression of archival data and matched a survey of 324 Chinese omnichannel firms.

Interfirm IT capability positively relates to authority integration, and interfirm trust positively relates to cooperative integration. Authority integration and cooperative integration are both positively associated with omnichannel integration. A high level of channel usage variety strengthens the relationship between cooperative integration and omnichannel integration.

Prior literature has called for research on the factors influencing omnichannel integration within a B2B setting. This study answers this research call by examining interfirm IT capability, interfirm trust and interfirm integration as factors associated with omnichannel integration. This work also examines how channel usage variety regulates the relationship between interfirm integration and omnichannel integration.