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The Accounting Information Systems (AIS) research field emerged around 30 years ago as a subfield of accounting but is at risk to develop further as an isolated discipline. However, given the importance of digitalization and its relevance for accounting, an amalgamation of the parent research field of accounting and the subfield of accounting information systems is pivotal for continuing relevant research that is of high quality. This study empirically investigates the distance between AIS research that is included in accounting literature and AIS research that prevails in dedicated AIS research outlets.

To understand which topics define AIS research, all articles published in the two leading AIS journals since 2000 were analyzed. Based on this topical inventory, all AIS studies that were published in the top 16 accounting journals, also since 2000, are identified and categorized in terms of topic, subtopic and research methodology. Next, AIS studies published in the general accounting field and AIS studies published in the AIS field were compared in terms of topics and research methodology to gain insights into the distance between the two fields.

The coverage of AIS topics in accounting journals is, to no small extent, concentrated around the topics “information disclosure”, “network technologies” and “audit and control”. Other AIS topics remain underrepresented. A possible explanation might be the focus on archival studies in accounting outlets, but other elements might play a role. The findings suggest that there is only a partial overlap between the parent accounting research field and the AIS subfield, in terms of both topic and research methodology diversity. These findings suggest a considerable distance between both fields, which might hold detrimental consequences in the long run, if no corrective actions are taken.

This is the first in-depth investigation of the distance between the AIS research field and its parent field of accounting. This study helped develop an AIS classification scheme, which can be used in other research endeavors. This study creates awareness of the divergence between the general accounting research field and the AIS subfield. Given the latter's relevance to the accounting profession, isolation or deterioration of the AIS research must be avoided. Some actionable suggestions are provided in the paper.

Business models are increasingly recognized as a concept to support innovation in organizations. The implementation and operation of a new or altered business model involves the (re-)design of an organization's business processes and their successful execution. This study reviews and synthesizes the existing body of literature to guide organizations in systematically moving from a business model design to the implementation and operation of the business model through their underlying business processes.

A systematic literature review of the methods that bridge business models and business processes is performed. The selected 34 studies are classified according to the method's characteristics and the support in the design, implementation and operation of business models.

The results of the systematic review provide an overview of existing methods that organizations can adopt when moving from business model design into the implementation and operation of their business model using processes.

This work provides a comprehensive overview and detailed insight into the existing methods that align business models and business processes. It increases the understanding on how these two concepts can be synthesized to support more effective digital innovation in organizations. Based on the review results, knowledge gaps are identified and an agenda for future research bridging the fields of business models and business processes is proposed.

To protect information and communication technology (ICT) infrastructure and resources against poor cyber hygiene behaviours, organisations commonly require internal users to confirm they will abide by an ICT Code of Conduct. Before commencing enrolment, university students sign ICT policies, however, individuals can ignore or act contrary to these policies. This study aims to evaluate whether students can apply ICT Codes of Conduct and explores viable approaches for ensuring that students understand how to act ethically and in accordance with such codes.

The authors designed a between-subjects experiment involving 260 students’ responses to five scenario-pairs that involve breach/non-breach of a university’s ICT policy following a priming intervention to heighten awareness of ICT policy or relevant ethical principles, with a control group receiving no priming.

This study found a significant difference in students’ responses to the breach versus non-breach cases, indicating their ability to apply the ICT Code of Conduct. Qualitative comments revealed the priming materials influenced their reasoning.

The authors’ priming interventions were inadequate for improving breach recognition compared to the control group. More nuanced and targeted priming interventions are suggested for future studies.

Appropriate application of ICT Code of Conduct can be measured by collecting student/employee responses to breach/non-breach scenario pairs based on the Code and embedded with ethical principles.

Shared awareness and protection of ICT resources.

Compliance with ICT Codes of Conduct by students is under-investigated. This study shows that code-based scenarios can measure understanding and suggest that targeted priming might offer a non-resource intensive training approach.

The purpose of this paper is to identify the gaps between the importance perceived and the competence gained by the hospitality students in terms of the employability skills.

Questionnaires were distributed to 841 hospitality students in five regions in Malaysia. Descriptive and inferential statistics were used to analyze the data.

The findings show that there are significant differences between importance perceived and competence attained in teamwork, leadership, basic, technical skills and ethical skills. Additionally, the finding of this study indicates that the culinary and bakery students perceive that they are not given adequate exposure to possess such skills. It is important to ensure that graduates are equipped with the twenty-first century skills such as problem solving and analytic, decision making, organization and time management, risk taking and communication.

The findings provide insights to curriculum developers and policy makers on the appropriate interventions that need to be taken to improve the employability skills of the graduates.

An original contribution is made by linking employability model to TVET sector.

The purpose of this study is to discover the factors related to human resource (HR) digital transformation (DT) in Bahrain during coronavirus disease 2019 (COVID-19) and to analyze the impact of e-human resource management (e-HRM) on organizational performance. These factors are funding, information technology (IT) infrastructure, technical support, digital skills or talents, organizational culture, employee resistance and top management support. These factors were tested to determine whether they affected HR DT in Bahrain during COVID-19. There are no findings in the researched literature regarding the proposed factors that affect HR DT in Bahrain during COVID-19 in this study.

For data collection, a quantitative method was applied by conducting an online survey and distributing it to HR executives and employees from multiple organizations in Bahrain, both in the private and public sectors.

This study proposes a DT adoption model based on seven factors extracted from the literature review. A questionnaire was deployed, and accurate data were collected, processed and then analyzed. The logit model shows determinants factor to the DT adoption where all variables have a positive effect.

Using technology in an organization’s HR practices, known as e-HRM or HR DT, is becoming more crucial since the COVID-19 pandemic. Unlike European countries, the HR sector in Bahrain is not prepared to adopt the e-HRM process. This paper proposes a model that enables the HR sector to adopt digital technologies. This model is based on the key factors that enable an effective transition to the sector’s digitalization (e-HRM). Future research is sought to provide additional insights into the same factors and measure their effect on HR DT during COVID-19 in other countries.

The purpose of the paper is to evaluate what caused the debates and confusion in articulating a gender-equal inheritance policy in Bangladesh, and to identify the socio-political drivers and nature of the political power play that thwarted the policy’s adoption.

The research undergirding this paper is based on a qualitative approach involving a case study with in-depth semi-structured interviews, focus-group discussions, and secondary data analysis. The interviews were conducted with policy makers, officials, lawyers, women activists, Muslim religious scholars, Hindu priests, academics and researchers, and women representing Hindu and Muslim religions.

The findings illustrate that the controversies between the Islamic religion and national and international policies led to serious debates and confusion about gender-equal rights of inheritance in Bangladesh. The failure to formulate and adopt a gender-equal inheritance policy was influenced by several socio-political phenomena and gender-biased institutional settings. This kind of policy is deeply political, and cultural compatibility is necessary to formulate it, especially when the policy affects religious sentiments. Religious sentiments and beliefs, which are associated with religion-based personal law, therefore influence both the formulation or non-formulation of a gender-equal policy. To move forward with the fundamental idea of women’s inclusion, there is a strong need to identify the socio-cultural and political drivers behind formulating, non-formulating, as well as implementing a gender-equal policy.

The paper will be beneficial to scholars and policy makers who seek to explore the epicenter of challenges and opposition to formulating a gender-equal policy in the context of a developing country with a Muslim majority.

This paper critically reviews and analyzes the trends in waqf studies within the Islamic economics literature. It analyzes the recent developments and debates in waqf reform and advances the argument for prioritizing research on waqf economics; the waqf dimension that is concerned with modelling how to utilize it to enhance productivity, consumption, redistribution, investment and saving, and generally contribute sustainably towards poverty reduction, economic empowerment and development.

The paper is conceptual in nature, focusing on a systematic historical analytical review of waqf studies in Islamic economics literature.

Despite the documented historic role of waqf in constructing the Muslim socio-economic architecture as the third economic sector and a mechanism for civilizational development and renewal, it received little attention in the early writings on modern Islamic economics. While the past one decade has witnessed a renewed interest in waqf research, most studies focus on its legal, juristic and administrative aspects in addition to the nostalgic reflections on its past glories. Little attention is comparatively given to the socio-economic aspect, which represents the actual raison d’être for its institutionalization.

An important task ahead of the current generation of Islamic economists is to formulate waqf-based development models that are rooted in proper diagnosis and deep understanding of the current socio-economic realities of the OIC member countries for the purpose of uplifting living standards and stimulating sustainable socio-economic development.

The paper contributes to the debate on priorities in waqf studies and practice and can trigger further discourses and research on the future of research in waqf economics.

The purpose of this paper is to evaluate the relevant literature to gain deeper insights into understanding what directions of research are needed with reference to entrepreneurial orientation and competitive aggressiveness in the oil and gas sector of the Gulf Cooperation Council (GCC) region.

This paper is a conceptual evaluation of literature.

The extant body of research on both entrepreneurial orientation and competitive aggressiveness is based on quantitative studies without previous systematic, exhaustive and comprehensive grounded theory-based theorizing processes rooted in qualitative approaches. This accounts for inconsistencies and controversies of findings reported in the field.

The grounded theory-based approach advocated by this paper is likely to generate a more precise estimation of the relationship between entrepreneurial orientation, competitive aggressiveness and firm performance. Consequently, an accurate understanding of the interplay between these factors can empower managers to make finely-tuned strategic decisions, achieve sustainable competitive advantage and optimally adapt to dynamic and unforeseen environments.

The paper reports on important limitations of the existing literature indicating that current findings may be an artifact of studying a small number of industries.

The quantity of e-taxi in Bangladesh is increasing day by day, especially in the municipality area. With the increase of this e-taxi quantity, it becomes hard to provide parking space for these consequences the illegal parking on road. This parking consequences traffic congestion on the road and obstructs the free flow of traffic. So, this paper aims to investigate the present scenario of this e-taxi parking problem and provides a solution by finding out a suitable location for an e-taxi station by the analytic hierarchy process (AHP) approach.

For the study, both primary and secondary data were collected. Primary data on existing parking points on the road of e-taxi which consequences traffic congestion are collected from the Municipality area. Secondary data on the existing road network of the Pabna Municipality has collected from the MIDP data also from the literature review. For the suitability analysis process for establishing an e-taxi station, six variables were determined. These variables are determined from the previous studies and the expert opinion survey. The six variables are land use of the study area, road network of the study area, proximity to the office area, proximity to the educational facilities, proximity from the market and finally,proximity from the hospital. After the selection of the variables ranking value was determined from the expert opinion. Then using The AHP method final weight value is determined and, finally, with the assist of geographical information system.

From the resulting total 4,285 spots were found as optimally suitable spots are found which is almost 21% of the suitable spot. No mostly suitable spots are found from the GIS analysis. The moderately suitable spots were found in the prime number of 14,817 spots, almost 75% of the suitable spot. Likely the most suitable spots no partly suitable spots were found but the number of very few suitable spots was found in the number of 918, 4% of the suitable spot. A total of 20,020 spots was found as suitable for the construction of E-taxi station.

Finding out a suitable spot for e-taxi stand the traffic congestion can be solved, accident risk can be minimized during loading and unloading of passengers and the municipality authority can find a permanent solution for the traffic congestion problem.

Silicon photovoltaics technology has drawbacks of high cost and power conversion efficiency. In order to extract the maximum output power of the module, maximum power point (MPP) is used by implying the nonlinear behavior of I-V characteristics. Different techniques are used regarding maximum power point tracking (MPPT). The paper aims to review the techniques of MPPT used in PV systems and review the comparison between Perturb and Observe (P&O) method and incremental conductance (IC) method that are used to track the maximum power and gives a comparative review of all those techniques.

A study of MPPT techniques for photovoltaic (PV) systems is presented. Matlab Simulink is used to find the MPP using P&O simulation along with IC simulation at a steady temperature and irradiance.

MATLAB simulations are used to implement the P&O method and IC method, which includes a PV cell connected to an MPPT-controlled boost converter. The simulation results demonstrate the accuracy of the PV model as well as the functional value of the algorithms, which has improved tracking efficiency and dynamic characteristics. P&O solution gave 94% performance when configured. P&O controller has a better time response process. As compared to the P&O method of tracking, the incremental conductance response rate was significantly slower.

In PV systems, MPPT techniques are used to optimize the PV array output power by continuously tracking the MPP under a variety of operating conditions, including cell temperature and irradiation level.