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Purpose: The main aim of this study is to explore the emergence and significance of blockchain technology in the financial system. This analysis examines the early stages of the adoption of blockchain technology.

Need of the study: To ascertain the viability of blockchain systems as a viable, fair, and traceable way of storing transaction records in Indian banking and financial services organisations.

Methodology: By virtue, this study is exploratory, following access to related studies on the implementation and applications of blockchain technology in the financial sector.

Findings: This study explores blockchain technology, its adoption, types, usefulness, benefits, challenges, and security concern in the banking sector.

Implications: This study will contribute to future research on applications of blockchain technology in the financial sector. It will help the researcher understand this technology’s importance and complications in the financial system.

The study aims to investigate the impact of technological innovation, such as blockchain, in the music field from a value co-creation perspective, highlighting how it is determining a radical change in the business model and value creation process.

To shed light on how blockchain adoption is reconfiguring the music industry, the authors adopted a qualitative-based approach based on a case study, allowing us to investigate value co-creation at three levels (macro, meso and micro) through exchange and integration of multi-actor resources.

The authors found that blockchain adoption in the music industry can singularly shape the business model, representing a powerful tool to enhance inter-organizational cooperation in value creation. It effectively deals with operational and business issues, besides financial transactions, profoundly impacting both the creation and distribution of value within the supply chain.

The research contributes to a better understanding of innovation adoption in a specific setting, the music industry, giving support and guidance for players working in this ecosystem. The blockchain-music link helps close the gap between music and society through technology, thus providing a foundation for future research.

The paper provides new insights into the antecedents and mechanisms of value co-creation, spanning macro-, meso-, and micro-levels of context. It also illustrates the factors underpinning Bitsong viability to embed the value co-creation perspective in designing the business model within a value network.

Archives and records are important resources for individuals, organizations and the country. The academic archives are created and maintained for the effective execution of university educational and corporate functions. The archives management practices in universities are being studied in the developed countries; however, a scarcity of empirical research is observed in the context of developing countries, for instance, Pakistan. Thus, the purpose of this study is to assess the archives management practices performed in the archival units of University of the Punjab (UoP), Lahore, in association with the successful execution of university educational functions.

A structured survey questionnaire was developed to collect responses from the record-keepers and archives monitoring staff using a complete enumerative (census) approach. The collected data were analyzed in SPSS 23.0 in addition to structural equation modeling (SEM) run in AMOS 22v.

The findings of this study revealed an inconsistency regarding the policies and procedures, arrangement and filing records and access and retrieval due to the practice of self-developed procedures in the UoP archival units. Although archives management practices have significant impact on university academic as well as research-related functions, however, there is lack of centralized and standardized practices for archiving records in the UoP. Lack of professional/trained staff and policy document are key limitations in building systematic and standardized archives management system in academic intuitions, particularly in the UoP.

To the best of the authors’ knowledge, this is the first empirical study in Pakistan that has explored archives management practices used in university archives. It also contributes theoretically and methodologically through the underpinnings of archival principles in association with university functions and developing a validated scale to explore archives management practices in universities. The findings of this study may be helpful for the concerned bodies, university administrations and archives managers to establish, manage and improve the academic archives systematically.

This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance.

The study adopted the exploratory research design. The saturation point was attained upon interviewing nine owners of SB enterprises, eight tax officers from the Uganda Revenue Authority and eight tax consultants. Themes were identified and explained using verbatim texts from the various interviews. Data were analyzed using the content analysis technique.

The findings indicate that SB taxpayers are uncertain about the nature of the presumptive tax, that it is assessed based on annual sales, indicators used to determine gross turnover and their actual tax liability. This has occasioned resistance to the tax system and inhibited voluntary compliance. SB taxpayers thus opt to wait for the tax officers to make tax assessments. However, they have used this opportunity to bribe or bargain with tax officers to pay low amounts in tax or no tax at all. Thus, policymakers and revenue authorities ought to concentrate on creating massive sensitization of the law on presumptive tax, in this case, the existing tax base on which the tax is imposed and its elements to improve income tax compliance of SBs.

These results are relevant to policymakers and Revenue authorities in developing countries, especially in Africa, in improving income tax compliance of SBs.

This study examines the contribution of certainty of the income tax law on the tax base (gross turnover) on which presumptive tax is imposed to income tax compliance of SBs, which has hardly been covered in previous studies.

The basis for this study on electronic transferable records (ETRs) in the context of digitalizing cross-border trade is established in this chapter. It illustrates how the growing trend toward paperless trade and technological improvements is changing trade operations. This chapter focuses on the need to look into ETRs because of their capacity to influence business transactions while navigating complex legal issues. The specific goals of the study are outlined, including a review of the advantages, legality, difficulties and best practices of ETRs. This study aims to shed light on the possible advantages and disadvantages of ETRs, the legal framework that controls their use and the best practices for their efficient implementation. This study also seeks to provide informative recommendations for businesses and people that are considering using ETRs.

This study explores the evolving world of ETRs and their crucial function in international trade. Multidimensional technique is used to examine the transformative potential of ETRs from a variety of research angles. The research design is based on a comprehensive evaluation of the literature that includes a wide range of reliable sources, including academic papers, business reports and legal documents. The comprehensive retrieval of essential material is ensured through keyword searches in renowned academic databases and industry resources. The qualitative synthesis of secondary sources further enhances this methodology and allows for a complex examination of the implications of ETRs. The case study analysis provides practical information on the benefits, hazards and practical applications of ETRs. Multifaceted aspects are uncovered via a thematic approach and qualitative investigation, including potential advantages, hazards, implementation plans and regulatory frameworks.

ETRs offer a range of potential advantages for cross-border trade, encompassing augmented efficiency, reduced costs and heightened security. Nonetheless, their implementation also presents legal challenges and risks, spanning security and privacy concerns, legal ambiguities and technical complexities. Consequently, it is crucial for individuals and businesses to meticulously assess and mitigate these risks through the integration of robust security protocols, staying informed about legal developments and adhering to pertinent regulatory stipulations. In spite of these hurdles, the trajectory of ETR adoption is anticipated to remain on an upward trajectory, driven by increasing recognition of their potential benefits and the concurrent evolution of legal frameworks and technical standards.

Research limitations included the following: lack of adoption of ETRs internationally; and legal diversity and different legal systems results in different consideration of the ETRs. It makes reaching a unified ETR system more difficult.

It is necessary to develop clear policies and procedures and establish well-defined policies and procedures governing ETR use. These should encompass security guidelines, data protection measures and adherence to legal mandates. Regular review and updates are imperative. Stay current on legal developments: In light of the continuously evolving legal and regulatory landscape pertaining to ETRs, businesses and individuals must stay abreast of pertinent changes and seek professional counsel when necessary. Collaborate with partners and stakeholders: To ensure harmonization and standardization in ETR deployment, active collaboration with partners, regulators and industry associations is vital.

Enhance awareness and education: Investment in awareness and educational initiatives is crucial. Decision-makers should organize training programs, workshops and seminars to enhance understanding of ETRs’ potential benefits in cross-border trade among stakeholders. Socially, the use of ETR can achieve several political advantages for the society. It minimizes risks of corruption through enhancing tracing and auditing abilities for relevant authorities making it more difficult to engage in corrupt practices. That can promote integrity within government and public procurement system.

The development of standardized technical frameworks and interoperable platforms for ETRs could enhance their seamless integration into existing trade systems. Additionally, investigating the integration of emerging technologies like blockchain, IoT and AI into ETR ecosystems could unlock innovative solutions to security, authenticity and data management concerns. This study examines how ETRs can radically alter how trade is conducted on a global scale. This paper examines ETRs’ role in improving cross-border trade digitization by examining their advantages, legal difficulties and implementation techniques. The conclusions will aid firms, decision-makers and attorneys in navigating the constantly changing world of trade agreements. The study’s ultimate goal is to offer takeaways that support effective, secure and legally compliant integration of ETRs, ensuring that they operate as a catalyst for improved global trade efficacy and efficiency.

Taking a business lens of telehealth, this article aims to review and provide a state-of-the-art overview of telehealth research.

This research conducts a systematic literature review using the scientific procedures and rationales for systematic literature reviews (SPAR-4-SLR) protocol and a collection of bibliometric analytical techniques (i.e. performance analysis, keyword co-occurrence, keyword clustering and content analysis).

Using performance analysis, this article unpacks the publication trend and the top contributing journals, authors, institutions and regions of telehealth research. Using keyword co-occurrence and keyword clustering, this article reveals 10 major themes underpinning the intellectual structure of telehealth research: design and development of personal health record systems, health information technology (HIT) for public health management, perceived service quality among mobile health (m-health) users, paradoxes of virtual care versus in-person visits, Internet of things (IoT) in healthcare, guidelines for e-health practices and services, telemonitoring of life-threatening diseases, change management strategy for telehealth adoption, knowledge management of innovations in telehealth and technology management of telemedicine services. The article proposes directions for future research that can enrich our understanding of telehealth services.

This article offers a seminal state-of-the-art overview of the performance and intellectual structure of telehealth research from a business perspective.

The purpose of this paper is to provide an extensive examination and analysis of the current literature on the use of blockchain technology in courts. The paper aims to explore the potential benefits of implementing blockchain technology in courts, such as increasing transparency and accountability, improving the efficiency of court procedures and enhancing the security of court records. Additionally, the paper intends to identify the challenges and limitations of using blockchain technology in courts and propose potential solutions to overcome these obstacles. The ultimate goal is to provide a comprehensive understanding of the potential applications and implications of blockchain technology in the context of the court system.

The research design of this study is qualitative, involving a thorough examination and analysis of existing literature on the use of blockchain technology in courts. The data collection procedure involves gathering information from various sources, such as academic publications, official reports and other relevant records. Data analysis is conducted using a thematic analysis approach, which identifies and categorizes recurring themes that emerge from the data. This approach ensures that the results are credible, dependable and accurate representations of the experiences of the participants. By using these methodologies, the study is able to draw meaningful conclusions and insights into the use of blockchain technology in courts.

The major findings of this paper suggest that the implementation of blockchain technology in courts has the potential to bring significant benefits such as increased transparency, efficiency and security. The use of blockchain technology in courts can enable the creation of tamper-proof records that are immutable, secure and transparent, which can help prevent fraud, reduce costs and enhance trust in the judicial system. However, adopting this technology also poses challenges and limitations, such as interoperability, governance and scalability. Overall, the paper concludes that while there are challenges to be addressed, the benefits of blockchain technology in courts are significant and should be explored further.

The study has several limitations that need to be taken into account. Firstly, the availability of data on blockchain implementation in the court system is limited, making it challenging to provide a comprehensive analysis of the topic. Thus, the study’s findings may not be generalizable to other contexts. Secondly, the study takes a technology-centric approach and does not consider blockchain technology’s social and legal implications in court operations. Thirdly, the case studies presented in this paper are limited to a few countries. Moreover, the implementation of blockchain technology in the court system is still in its early stages and lacks standardization, technical expertise and regulatory frameworks. Lastly, uncertainty around the legal framework may hinder its widespread adoption and use.

The practical implications of this study suggest that the use of blockchain technology in courts has the potential to improve efficiency, security, transparency and accountability in the court system. It can reduce the risk of data tampering, expedite case resolution and lower the cost of legal proceedings. Therefore, this study provides a framework for courts to consider blockchain technology’s potential benefits and explore its future adoption.

The social implications of this study are significant, as the adoption of blockchain technology in the court system can have a profound impact on society. Firstly, by increasing transparency and accountability, blockchain technology can promote public trust in the court system and improve access to justice, particularly for disadvantaged communities (Liu et al., 2020). Secondly, blockchain technology can reduce the reliance on intermediaries, such as lawyers, and streamline the case management process, making legal services more accessible and affordable for the general public (Khurana, 2020). Finally, the use of blockchain technology can create a more secure and efficient court system, enhancing the overall effectiveness of the judicial system and promoting public confidence.

This study provides an original contribution to the literature by exploring the use of blockchain technology in courts from a qualitative research design perspective. While there are a growing number of studies on the potential applications of blockchain technology in various fields, this study provides a comprehensive examination of the current literature on the use of blockchain in courts, identifying the benefits and limitations of its implementation. The study’s focus on the strengths and limitations of blockchain technology and its implications in court adds to the originality of this research.

This study aims to explore the evolution of corporate governance through a 100-year-old Italian Barilla pasta family business from its founding to 1971. The study builds on prior research which has applied the three-circle model of family business systems in a historic context.

Using legal records, five phases in the history of Barilla are noted. Annual reports and other sources have allowed for some more insights into business events and developments. Then, drawing on the three-circle model of family business, the corporate governance regime is mapped to the model and the family actors.

The findings here support extant literature in that the systems in the three-circle model are found to overlap more in a historic setting. Challenges with the three-circle model are also noted, specifically, when corporate governance is considered across a century of an organisation’s history.

This study supports prior use of three-circle model of a family business in an historic context, providing further evidence the model is not static over time. Contrary to the original three-circle model, this study suggests that family actors can potentially occupy more than one location in the model if the non-human actor of corporate governance and its effect on human actors is also considered.

This paper presents an exploratory case study on the impact of user-oriented digitalization on records management in the Norwegian public sector. The purpose of this study is to identify some of the opportunities and issues that may arise for records management professionals, case workers and citizens.

The concept of administrative burdens and how user-oriented design can reduce or increase them is the main theoretical focus. A series of five interviews with records management professionals from five municipalities and three with IT staff members from two larger state institutions served as the primary source for this qualitative case study in conjunction with a literature review. The interviews were conducted in a semistructured format with a general interview guide.

Smaller municipalities lack the resources of larger state institutions, and they do not involve users in the same extent, even though their records management professionals strive for user-orientation. The work with directly involving users appears to vary in larger institutions, where resources must still be properly prioritized. Reducing administrative burdens is vital for user-oriented design, but digitizing services often increases them, so service delivery must consider the benefits of local, in-person guidance in relation to wholly digital services.

While much research has been conducted in Norway on digitalization, little has been done to examine the implications for records management work or the public’s use of records. By identifying some key concerns, this paper hopes to serve as a springboard for further research in these areas.