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This study aims to examine the current state of academic research pertaining to the role played by artificial intelligence (AI) in the achievement of a critical sustainable development goal (SDG) – poverty alleviation and describe the field’s development by identifying themes, trends, roadblocks and promising areas for the future.

The authors analysed a corpus of 253 studies collected from the Scopus database to examine the current state of the academic literature using bibliometric methods.

This paper identifies and analyses key trends in the evolution of this domain. Further, the paper distils the extant literature to unpack the intermediary mechanisms through which AI and related technologies help tackle the critical global issue of poverty.

The corpus of literature used for the analysis is limited to English language studies from the Scopus database. The paper contributes to the extant research on AI for social good, and more broadly to the research on the value of emerging technologies such as AI.

Policymakers and government agencies will get an understanding of how technological interventions such as AI can help achieve critical SDGs such as poverty alleviation (SDG-1).

The primary focus of this paper is on the role of AI-related technological interventions to achieve a significant social objective – poverty alleviation.

To the best of the authors’ knowledge, this is the first study to conduct a comprehensive bibliometric analysis of a critical research domain such as AI and poverty alleviation.

The study aims to explore the intellectual structure of wellness tourism (WT) research by performing a two-phase methodological approach.

Citation and co-citation analysis were performed on 209 articles published up to October 2021 in Scopus, and the results were visualised with the VOSviewer software. Furthermore, to assess clusters in-depth, qualitative thematic content analysis was used.

The findings indicate that the main articles of WT research examine the demand side of WT. Five clusters were explored by co-citation analysis. Each cluster is discussed by presenting the main theme, key theoretical framework, and characteristic methodological perspective. Accordingly, no dominant theory stands out in research on wellness tourism. Most of the study has been done through cross-sectional surveys.

The authors anticipate that by the recommendations outlined in this study, WT research will progress and provide significant insights to WT practitioners in the coming years to meet tourist expectations.

Via this research, which shows the discovery of the intellectual structure of WT and its holistic picture, the deficiencies in the picture will be seen, and practitioners will be provided information based on evidence.

This paper aims to discuss the work of non-executive directors (NEDs) as inherently paradoxical. Paradox refers to the presence of persistent contradictions between interdependent forces. Those persistent tensions are explored, and approaches are indicated to stimulate the adaptive use of paradoxes as forces of innovation and renewal.

This conceptual approach can be read as an invitation for corporate governance scholars to embrace the logic of paradox to expand the understanding of this topic. Paradox is not conceptualized as an alternative to dominant structural views, including board composition, but as a complementary conceptual perspective, a meta-theoretical lens to shed light on the tensions inherent to governance.

The authors propose that paradox theory offers a fresh conceptual lens to study the role of NEDs. This approach may help NEDs to turn tensions and paradoxes visible to develop a rich understanding of their work, as well as helping them navigate the complexities of organizing, a process rich in inherent paradoxicality.

Organizational paradox theory is a bourgeoning field of study, but the conceptual lens of paradox has still been underexplored in the study of corporate governance.

This study aims to investigate how Living Labs of Van Hall Larenstein UAS perform as sustainability-oriented, transdisciplinary learning environments. It shows how the sustainable development goals (SDGs) can be used as a compass and debates the sustainability impact of applied research.

A case study approach was adopted, including a literature review, scoping visits, online workshops and peer-to-peer inter-vision/learning, using the SDGs as a compass and framework for analysis.

Most Living Labs use a “silo-approach” on the SDGs and are designed from a technological-expert perspective. This results in blind spots, particularly on SDGs related to reducing socio-economic inequality and just institutions. Debating unsustainable systems, cultures and practices is avoided. To contribute to sustainability transitions, universities need to invest in developing transformative capacity. This refers to SDG-transition competences such as collaborative communication, constructively engaging with diversity and conflicts, discussing values, norms and ethics and encouraging reflexivity.

Mainly lecturer-researchers were involved in the study. COVID-19 travel restrictions hindered the research at the grassroots level in India and Indonesia.

The study revealed the importance of creating Living Labs as safe and brave inter- and transdisciplinary learning environments to practice reflexivity: encouraging students, researchers and stakeholders to look at sustainability issues from plural perspectives and questioning unsustainable practices, which combined lead to changing perceptions, practices and relations and a deeper understanding of how change happens. The SDGs as a compass method supports reflexivity among stakeholders and in redirecting strategies towards a sustainable future.

This paper aims to focus on the need for an enhanced anti-money laundering (AML) regulation for decentralised finance (DeFi) to protect the integrity of global financial systems against illicit activities. Research highlights the requirement for a robust regulatory strategy for the fast-paced DeFi evolvement.

This study used doctrinal legal research by analysing legislation, which involved creating use cases to illustrate different aspects of potential illicit activities via the DeFi ecosystem. Various DeFi applications were assessed for the potential regulatory responses and outcomes.

This paper offers valuable insight into the regulatory challenges presented by DeFi. This study addresses the blind spots leveraged by criminals afforded by the DeFi’s decentralised nature. This paper offers a comprehensive examination of DeFi regulatory challenges based on use-case scenarios and provides recommendations for regulators on how to address them effectively.

This paper proposes measures for regulatory authorities to minimise money laundering risks through new channels such as decentralised exchanges, non-custodial wallets and cross-chain bridges. This study concludes with the future directions for DeFi regulation and AML compliance.

The book has generated a passionate dialogue-disagreement (mostly but not entirely) with the book. Dialogue-disagreement is based on challenges, disagreements and rebuttals between opponents, often belonging to different, even irreconcilable, paradigms. The goal of dialogue-disagreement is not so much to convince the opponent to change their mind but rather to critically examine and problematize the two involved paradigms: the authors’ and the reviewer’s. By taking the generated challenges and disagreements seriously, both irreconcilable paradigms can grow through their replies. Dialogue-disagreement gives the participants–opponents the gift of revealing their own paradigmatic blind spots, which are often invisible from within their paradigms. Dialogue-disagreement is exploratory and based on an agnostic relationship between frenemies, i.e. “friendly enemies.”

This is a critical book review essay of Self Managed Learning and the New Educational Paradigm (Cunningham, 2021).

The reviewer views Ian Cunningham’s Self Managed Learning educational paradigm as a hybrid of Progressive and Democratic Education, while the reviewer sees his/her Self-Education paradigm as entirely Democratic (and Dialogic). Elsewhere, the reviewer discussed and critically analyzed the Progressive Education paradigm, which generally involves channeling the student’s learning activism and subjectivity toward learning outcomes desired by an educator. It uses the educator’s manipulation of the student’s subjectivity to make them study what the educator wants them to study. In contrast, the paradigm of Democratic Education assumes that the educatee is the final authority of their own education. The educatee decides whether to study, when to study, what to study, how to study, with whom to study, where to study, for what purpose to study and so on. The educatee makes these decisions by themselves or with the help of other people at the educatee’s discretion and conditions. The reviewer charges that Ian’s Self Managed Learning paradigm is a hybrid of both paradigms, with the Progressive Education paradigm taking the lead and exploiting the Democratic Education paradigm.

The book presented a unique, innovative practice worth a critical analysis. The reviewer’s dialogue-disagreement with the book reveals a particular hybrid of Progressive and Democratic Education which is common to some innovative self-directed learning.

This paper proposes a way of reflexing on how we think within critical disaster studies. It focuses on the biases and unthought dimensions of two concepts – resilience and development – and reflects on the relationship between theory and practice in critical disaster studies.

Premised on the idea of epistemic reflexivity developed by Pierre Bourdieu, and drawing on previous research, this theoretical article analyses two conceptual biases and shortcomings of disaster studies: how resilience builds on certain agency; and how development assumes certain political imagination.

The article argues that critical disaster scholars must reflect on their own intellectual practice, including the origin of concepts and what they do. This is exemplified by a description of how the idea of resistance is intimately connected to that of resilience, and by showing that we must go beyond the capitalist realism that typically underlies development and risk creation. The theoretical advancement of our field can provide ways of thinking about the premises of many of our concepts.

The paper offers an invitation for disaster researchers to engage with critical thought and meta-theoretical reflexions. To think profoundly about our concepts is a necessary first step to developing critical scholarship. Epistemic reflexivity in critical disaster studies therefore provides an interesting avenue by which to liberate the field from overly technocratic approaches and develop its own criticality.

Precise and accurate observation, what we see, and the perception of emotion, what we sense and feel, lead to a more reliable evaluation and thus to better management of complex situations. Therefore, perception, observation and judgement are critical success factors in fostering innovation leadership at individual and team levels. This chapter outlines how these aspects need to be considered to facilitate the discovery, reflection and implementation of new ideas and solutions. We look at scientific areas such as neuroscience and positive psychology and apply the research to different professional areas. Based on this, we introduce ‘Coaching with Art’ as a method to train perceptiveness as a quality for self and team leadership to better cope with the challenges and opportunities of innovation processes.

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

Managers must make numerous strategic decisions in order to initiate and implement a business model innovation (BMI). This paper examines how managers perceive the management team interacts when making BMI decisions. The paper also investigates how group biases and board members’ risk willingness affect this process.

Empirical data were collected through 26 in-depth interviews with German managing directors from 13 companies in four industries (mobility, manufacturing, healthcare and energy) to explore three research questions: (1) What group effects are prevalent in BMI group decision-making? (2) What are the key characteristics of BMI group decisions? And (3) what are the potential relationships between BMI group decision-making and managers' risk willingness? A thematic analysis based on Gioia's guidelines was conducted to identify themes in the comprehensive dataset.

First, the results show four typical group biases in BMI group decisions: Groupthink, social influence, hidden profile and group polarization. Findings show that the hidden profile paradigm and groupthink theory are essential in the context of BMI decisions. Second, we developed a BMI decision matrix, including the following key characteristics of BMI group decision-making managerial cohesion, conflict readiness and information- and emotion-based decision behavior. Third, in contrast to previous literature, we found that individual risk aversion can improve the quality of BMI decisions.

This paper provides managers with an opportunity to become aware of group biases that may impede their strategic BMI decisions. Specifically, it points out that managers should consider the key cognitive constraints due to their interactions when making BMI decisions. This work also highlights the importance of risk-averse decision-makers on boards.

This qualitative study contributes to the literature on decision-making by revealing key cognitive group biases in strategic decision-making. This study also enriches the behavioral science research stream of the BMI literature by attributing a critical influence on the quality of BMI decisions to managers' group interactions. In addition, this article provides new perspectives on managers' risk aversion in strategic decision-making.